2013 E-FILE ERROR CODESexactax.com/phocadownloadpap/2013 EFile Error Codes Manual.pdf · 1040 EFILE...

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. Incorrect Data Reject Active

F1040-002-02 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.

Incorrect Data Reject Active

F1040-003 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'.

Missing Data Reject Active

F1040-004 If Form 1040, Line 4, 'QualifyingNameForHOH' has a value, then Line 4, 'QualifyingHOHSSN' must have a value.


F1040-005 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.


F1040-006-01 If Form 1040, Line 4 'QualifyingHOHSSN' has a value, then it must be within the valid range of SSN/ITIN/ATIN.


F1040-007 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.


F1040-008 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.


F1040-009 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.


F1040-010-01 Each 'DependentSSN' that has a value on Form 1040, Line 6c(2) must be within the valid range of SSN/ITIN/ATIN.


F1040-011 Form 1040, Line 6c(2), each 'DependentSSN' provided must be unique among all the dependent SSNs in Line 6c(2).

Duplicate Condition

Reject Active

F1040-012 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.


F1040-013 If Form 1040, Line 64a 'EICEligibilityLiteralCd' has the value 'NO', then Line 64a 'EarnedIncomeCreditAmt' must be equal to zero or not be present.


F1040-014 If Schedule EIC (Form 1040) is present in the return, Form 1040, Line 64a 'EarnedIncomeCreditAmt' must have a non-zero value.


F1040-015 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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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.


F1040-017 If Form 1040, Line 8a 'TaxableInterestAmt' is greater than 1500, then it must be equal to Schedule B (Form 1040), Line 4 'CalculatedTotalTaxableIntAmt'.

Data Mismatch Reject Active

F1040-018 If Form 1040, Line 9a 'OrdinaryDividendsAmt' is greater than 1500, then it must be equal to Schedule B (Form 1040), Line 6 'TotalOrdinaryDividendsAmt'.


F1040-020 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.


F1040-021-01 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'.


F1040-022-01 Form 1040, Line 48 'CrForChildAndDEPDCareAmt' must be equal to Form 2441, Line 11 'CrForChildAndDEPDCareAmt'.


F1040-025-02 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'.

Math Error Reject Active

F1040-025-03 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') ].


F1040-026 If Form 1040, Line 31a 'TotalAlimonyPaidAmt' has a non-zero value, then there must be at least one 'RecipientsSSN' provided on Line 31b.


F1040-027-01 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.


F1040-028 Each 'RecipientsSSN' provided on Form 1040, Line 31b must not be the same as the Primary SSN in the Return Header.


F1040-031 If Form 1040, Line 13 checkbox 'CapitalDistributionInd' is checked, then Schedule D (Form 1040) must NOT be present in the return.


F1040-032 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.

Missing Document

Reject Active

F1040-034-02 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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F1040-035-02 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'.


F1040-036-02 If Form 1040, Line 73 'OverpaidAmt' has a non-zero value, then Line 72 'TotalPaymentsAmt' must be greater than Line 61 'TotalTaxAmt'.


F1040-037-01 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.


F1040-038-01 If 'PrimarySSN' in the Return Header is an ITIN, then Schedule EIC (Form 1040A or 1040) must not be present in the return.


F1040-039-02 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.


F1040-040-02 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.


F1040-041 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).


F1040-042 If Form 1040, Line 20b 'TaxableSocSecAmt' has a non-zero value, then Line 20a 'SocSecBnftAmt' must have a non-zero value.


F1040-043-02 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'.


F1040-044 If Form 1040, Line 16a 'PensionsAnnuitiesAmt' or Line 16b 'TotalTaxablePensionsAmt' has a non-zero value, then both amounts cannot be equal.


F1040-045-02 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.


F1040-046-02 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.


F1040-047-02 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'.


F1040-049-01 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").


F1040-050 If Form 1040, Line 13 checkbox 'CapitalDistributionInd' is checked, then Line 13 'CapitalGainLossAmt' must have a non-zero value.


F1040-053-01 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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F1040-054 Form 1040, Line 6d 'TotalExemptionsCnt' must be equal to the total of the following fields: 'TotalExemptPrimaryAndSpouseCnt', 'NumOfChildWhoLivedWithYouCnt', 'NumOfChildNotLivingWithYouCnt', 'and NumOfOtherDepdListedCnt'.


F1040-055-01 If Form 1040, Line 24 'BusExpnsReservistsAndOthersAmt' has a non-zero value, then Form 2106 or Form 2106-EZ must be attached to Line 24.

Missing Document

Reject Active

F1040-056-01 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'.


F1040-057 If Form 1040, Line 50 'RtrSavingsContributionsCrAmt' has a non-zero value, then Form 8880 must be attached.

Missing Document

Reject Active

F1040-058 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.


F1040-060 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.


F1040-061-01 If Form 1040, Line 2 checkbox "Married filing jointly" is checked (element 'IndividualReturnFilingStatusCd' has the value 2), then 'SpousePINEnteredByCd' must have a value.


F1040-062 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.


F1040-063-02 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.


F1040-064-01 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'.


F1040-065-01 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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F1040-066-03 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'.


F1040-067-03 If Form 1040, Line 64a 'EarnedIncomeCreditAmt' is greater than 487, then Schedule EIC (Form 1040A or 1040) must be present in the return.

Missing Document

Reject Active

F1040-068-01 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.


F1040-070-02 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.


F1040-071-02 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.


F1040-074-02 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'.


F1040-075-01 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".


F1040-076-01 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.


F1040-077 If Form 1040, Line 51 'ChildTaxCreditAmt' or Line 65 'AdditionalChildTaxCreditAmt' has a non-zero value, then the sum of Line 51 and Line 65 cannot exceed an amount equal to $1000 times the number of qualifying children.


F1040-078 If Form 1040, Line 58 'retirementTaxPlanLiteralCd' has the value "NO", then 'TaxOnIRAsAmt' must have a value greater than zero.


F1040-080-01 Form 1040, Line 21 'TotalOtherIncomeAmt' must be equal to the sum of all 'OtherIncomeAmt' in [OtherIncomeTypeStatement] attached to Line 21.


F1040-081-03 Form 1040, Line 49 'EducationCreditAmt' must be equal to Form 8863, Line 19 'NonrefundableEducationCrAmt'.


5


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).


F1040-086 Form 1040, Line 59b 'FirstTimeHmByrRepaymentAmt' must not be less than zero, if an amount is entered.


F1040-087 Form 1040, Line 64a 'EarnedIncomeCreditAmt' must have a zero value if an amount is entered. e-File database indicates the taxpayer is not allowed to claim Earned Income Credit for the tax year.


F1040-088 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.


F1040-090 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.


F1040-091 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.


F1040-092 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.


F1040-101-01 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".


F1040-102-01 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 &".


F1040-103-01 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".


F1040-104 Earned Income Credit may not be claimed by residents of the U.S. Possessions or Foreign Countries.


F1040-105 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".


F1040-106-02 If Form 1040, Line 74a checkbox 'Form8888Ind' is checked, then Form 8888 must be attached to Line 74a.

Missing Document

Reject Active

F1040-107-02 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.


F1040-110-01 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.


6


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'


F1040-117-01 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.


F1040-133 If in [OtherIncomeTypeStatement] present in the return, 'OtherIncomeLitCd' has the value "NOL", then [NetOperatingLossCarryforwardDeductionStatement] must be attached to the corresponding 'OtherIncomeTypeStmt'.

Missing Document

Reject Active

F1040-134-01 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.

Missing Document

Reject Active

F1040-135-01 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".


F1040-136-01 If Form 8888 is present in the return, then Form 1040, Line 74a checkbox 'Form8888Ind' must be checked.


F1040-141 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".


F1040-143 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.


F1040-155 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.


F1040-156 If Form 1040, Line 16b 'TaxableForeignPensionsTotalAmt' has a non-zero value, then it must be equal to 'ForeignPensionTaxableAmt' in the "FEC Record" [FECRecord].


F1040-157-03 Form 1040, Line 66 'RefundableAmerOppCreditAmt' must be equal Form 8863, Line 8 'RefundableAmerOppCreditAmt'.


F1040-162-01 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.


F1040-168-02 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'.


F1040-169 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'.


F1040-170 If Form 1040, Line 6a checkbox 'ExemptPrimaryInd' is checked, then Line 6 'TotalExemptPrimaryAndSpouseCnt' must have a value greater than zero.


F1040-171-01 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)].


7


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).


F1040-175-02 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.


F1040-177 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.


F1040-180-01 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'.


F1040-181 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>.

Unsupported Reject and Stop

Active

F1040-182 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.


Active

F1040-183 Prior Year returns can only be filed by Practitioner and are currently not accepted for Online filers.

Incorrect Data Reject and Stop

Active

F1040-185-01 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.


F1040-189-01 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'.


F1040-191 If Form 2210-F is present, then Form 1040, Line 77 'EsPenaltyAmt' must be equal to Form 2210-F, Line 16 'PenaltyAmt'.


F1040-192 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.


F1040-193 Form 1040, Line 26 'MovingExpensesAmt' must be equal to the sum of all Form 3903, Line 5 'MovingDeductionAmt'.


F1040-194 Form 1040, Line 45 'AlternativeMinimumTaxAmt' must be equal to Form 6251, Line 35 'AlternativeMinimumTaxAmt'.


F1040-195 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'.


F1040-196 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'.


8


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'.


F1040-198 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'].


F1040-203-01 Form 1040, Line 18 'NetFarmProfitOrLossAmt' must be equal to the sum of all Schedule F (Form 1040), Line 34 'NetFarmProfitLossAmt'.


F1040-204-01 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.


F1040-205 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.


F1040-206-02 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].


F1040-208 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.

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F1040-216-01 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".


F1040-221 If Form 1040, Line 57 'UnrprtdSocSecAndMedcrTaxAmt' has a non-zero value, then either Form 4137 or Form 8919 must be present in the return.

Missing Document

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F1040-222 If Form 4137, Line 13 'SocSecMedicareTaxUnrptdTipAmt' has a non-zero value, then Form 1040, Line 57 'UnrprtdSocSecAndMedcrTaxAmt' must have a non-zero value.


F1040-223 If Form 8919, Line 13 'UncollectedSocSecMedTaxAmt' has a non-zero value, then Form 1040, Line 57 'UnrprtdSocSecAndMedcrTaxAmt' must have a non-zero value.


9



Missing Document

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F1040-226 If Form 1040, Line 53a checkbox 'Form3800Ind' is checked, then Form 3800 must be attached to Line 53a.

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F1040-228 If Form 1040, Line 44a checkbox 'Form8814Ind' is checked, then Line 44a 'childInterestAndDividendAmt' must have a non-zero value.



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F1040-230 If Form 8814 is present in the return, then Form 1040, Line 44a checkbox 'Form8814Ind' must be checked.


F1040-231 If Form 8814 is present in the return, then Form 1040, Line 44a 'childInterestAndDividendTaxAmt' must have a non-zero value.


F1040-232 Form 1040, Line 44a 'childInterestAndDividendTaxAmt' must be equal to the sum of all Form 8814, Line 15 'ChildInterestAndDividendTaxAmt '.


F1040-233 If Form 8814, Line 12 'ChildNetAdjustedIncomeAmt' has a non-zero value, then Form 1040, Line 21 'TotalOtherIncomeAmt' must have a non-zero value.


F1040-234 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".


F1040-235-01 If Form 1040, Line 13 'Form8814Cd' has the value "FORM 8814", then Form 8814 must be present in the return.

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F1040-237 If Form 1040, Line 44b checkbox 'Form4972Ind' is checked, then Form 4972 must be attached to Line 44b.

Missing Document

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F1040-238 If in [OtherTaxStatement] present in the return 'OtherTaxLit' has the value "ADT", then Form 4970 must be present in the return.

Missing Document

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F1040-239 If Form 4970 is present in the return, then there must be an 'OtherTaxLit' in [OtherTaxStatement] in the return with the value "ADT".


F1040-240 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.


F1040-241 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.


F1040-242 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.


F1040-243-01 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.

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F1040-244-01 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".


F1040-245-01 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.

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10


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.


F1040-249 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.

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F1040-250 If Form 8853, Line 8 'TaxableArcherMSADistriAmt' has a non-zero value, then there must be an 'OtherIncomeLitCd' in [OtherIncomeTypeStatement] with the value "MSA".


F1040-251 If in [OtherTaxStatement] present in the return, 'OtherTaxLit' has the value "MSA", then Form 8853 must be present in the return.

Missing Document

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F1040-252 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".


F1040-253 If in [OtherAdjustmentsStatement] present in the return, 'OtherAdjustmentsLitCd' has the value "MSA", then Form 8853 must be present in the return.

Missing Document

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F1040-254 If in [OtherIncomeTypeStatement] present in the return, 'OtherIncomeLitCd' has the value "LTC", then Form 8853 must be present in the return.

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F1040-255 If Form 8853, Line 26 'LTCTaxablePaymentsAmt' has a non-zero value, then there must be an 'OtherIncomeLitCd' in [OtherIncomeTypeStatement] with the value "LTC".


F1040-256-01 If Form 1040, Line 70 'TotalFuelTaxCreditAmt’ has a non-zero value, then Form 4136 must be attached to Line 70.

Missing Document

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F1040-257-01 If Form 4136 is present in the return, then Form 1040, Line 70 'TotalFuelTaxCreditAmt' must have a non-zero value.



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F1040-262 If Form 1040, Line 64a 'EarnedIncomeCreditAmt' has a non-zero value, then Form 2555-EZ must not be present in the return.


F1040-263 If Form 1040, Line 64a 'EarnedIncomeCreditAmt' has a non-zero value, then Form 2555 must not be present in the return.


F1040-264 If in [OtherIncomeTypeStatement] present in the return, 'OtherIncomeLitCd' has the value "FORM 2555", then Form 2555 must be present in the return.

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F1040-265 If in [OtherIncomeTypeStatement] present in the return, 'OtherIncomeLitCd' has the value "FORM 2555-EZ", then Form 2555-EZ must be present in the return.

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F1040-266-01 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).


F1040-267-01 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).


F1040-268 If in [OtherAdjustmentsStatement] present in the return, 'OtherAdjustmentsLitCd' has the value "FORM 2555", then Form 2555 must be present in the return.

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F1040-273 If Form 1040, Line 52 'ResidentialEnergyCreditAmt' has a non-zero value, then Form 5695 must be attached to Line 52.

Missing Document

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11


F1040-278 If Form 1040, Line 72 'form8689Amt' has a non-zero value, then Form 8689 must be present in the return.

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F1040-281-02 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'.


F1040-282-02 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.


F1040-283-02 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.


F1040-284-02 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.


F1040-285-02 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".


F1040-286-01 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).

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F1040-287 If in [OtherTaxStatement] present in the return, 'OtherTaxLit' has the value "LIHCR", then Form 8611 must be present in the return.

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F1040-288 If Form 1040, Line 60 checkbox 'Form8693ApprovedInd' is checked, then Form 1040, Line 60 'Form8693ApprovedDt' must have a value.


F1040-289 If Form 1040, Line 60 'Form8693ApprovedDt'has a value, then Form 1040, Line 60 checkbox 'Form8693ApprovedInd' must be checked.


F1040-291-01 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'.


F1040-292 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'.


F1040-294 If Form 1040, Line 43 'ScheduleQCd' has the value "SCH Q", then Schedule E (Form 1040) must be present in the return.

Missing Document

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F1040-295 If Form 1040, Line 34 'TuitionAndFeesDedAmt' has a non-zero value, then Form 8917 must be attached to Line 34.

Missing Document

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F1040-296 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.


F1040-297 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.


12


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.

Missing Document

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F1040-299 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.

Multiple Documents

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F1040-301-01 If Form 1040, Line 71c checkbox 'Form8885Ind' is checked, then Form 8885 must be attached to Line 71c.

Missing Document

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F1040-302-02 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"].


F1040-303 If in [OtherTaxStatement] attached to Form 1040, Line 60, 'OtherTaxLit' has a value of "HSA", then Form 8889 must be present in the return.

Missing Document

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F1040-304 If Form 1040, Line 25 'HealthSavingsAccountDedAmt' has a non-zero value, then Form 8889 must be attached to Line 25.

Missing Document

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F1040-305-01 Form 1040, Line 35 'DomesticProductionActDedAmt' must be equal to Form 8903, Line 25 'DomesticProductionActDedAmt'.



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F1040-310-01 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.


F1040-311-01 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.


F1040-312-01 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.


F1040-313-01 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.


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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.


F1040-315-01 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.


F1040-316-01 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.


F1040-317-01 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.


F1040-318-01 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.


F1040-327 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.


F1040-328 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.


F1040-329 If Form 1040, Line 69 'ExcessSocSecAndTier1RRTATaxAmt' has a non-zero value, then at least two Forms W-2 must be present in the return.

Missing Document

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F1040-336 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.

Missing Document

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F1040-337 Form 1040, Line 60 ‘TotalOtherTaxAmt’ must be equal to the sum of all ‘OtherTaxAmt” in the [OtherTaxStatement].


F1040-338 If Form 1040, Line 14 'form4684Cd' has the value "F4684", then Form 4684 must be present in the return.

Missing Document

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F1040-339-02 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' 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.


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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.


F1040-341-02 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 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.


F1040-342-02 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.


F1040-343-02 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.


F1040-344-02 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.


F1040-345-02 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.


F1040-346-02 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.


15


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.


F1040-348-02 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' 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.


F1040-349-02 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' 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.


F1040-350-02 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.


F1040-351-02 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.


F1040-352-02 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.


F1040-353-02 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' 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.


16


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.


F1040-355-02 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 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.


F1040-358-01 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'.


F1040-359-01 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.

Missing Document

Reject Active

F1040-360 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'.


F1040-361-02 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'.


F1040-362 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.

Multiple Documents

Reject Active

F1040-363 If in [OtherTaxStatement] present in the return, 'OtherTaxLit' has the value "HCTC", then Form 8885 must be present in the return.

Missing Document

Reject Active

F1040-364 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.


F1040-365 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.


F1040-366 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.


F1040-367 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.


F1040-369-01 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.


17


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.


F1040-371-02 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.


F1040-372-02 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.


F1040-373-02 If in [OtherTaxStatement] attached to Form 1040, Line 60, 'OtherTaxLit' has the value "8936R", then the corresponding ‘OtherTaxAmt’ must have a non-zero value.


F1040-376 Form 1040, Line 36 'OtherAdjustmentsTotalAmt' must be equal to the sum of all 'OtherAdjustmentsAmt' in [OtherAdjustmentsStatement].


F1040-377-02 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.


F1040-378-02 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.


F1040-379-02 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.


F1040-380-02 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.


F1040-381-02 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.


F1040-382-02 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.


F1040-383-02 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.


F1040-384-02 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.


F1040-385-02 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.


18


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.


F1040-387-02 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 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.


F1040-388-01 Form 1040, Line 70 'TotalFuelTaxCreditAmt' must be equal to Form 4136, Line 17 'TotalFuelTaxCreditAmt'.


F1040-389 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.


F1040-394 Form 1040, Line 59b 'FirstTimeHmByrRepaymentAmt' must not be greater than the First Time Homebuyer Credit amount in the e-file database.


F1040-395 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'.


F1040-396 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.


F1040-397 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.


F1040-398 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.


F1040-399 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.


F1040-402 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.


F1040-403 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.

Missing Document

Reject Active

19


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.)


F1040-405-01 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.


F1040-406 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).


F1040-407 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).


F1040-408 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.


F1040-409 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 self-employment 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.

Unsupported Reject Disabled

F1040-410 Form 1040, Line 65 'AdditionalChildTaxCreditAmt' must be equal to Schedule 8812(Form 1040A or Form 1040), Line 13 'AdditionalChildTaxCreditAmt'.


F1040-411 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.


F1040-412 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.


F1040-413-02 Form 1040, Line 59a 'HouseholdEmploymentTaxAmt' must be equal to the sum of all Schedule H (Form 1040), Line 8 'TotSocSecMedcrAndFedIncmTaxAmt' and Line 26 'CombinedFUTATaxPlusNetTaxesAmt'.


F1040-414 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.

Missing Document

Reject Active

F1040-420 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'.


F1040-421 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.

Missing Data Reject Verbiage Change

F1040-422 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.


20


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.


F1040-424 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.


F1040-425 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.


F1040-426 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.


F1040-510 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.


F1040-511 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.

Database Validation Error

Reject Active

F1040-512 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.


F1040-513 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.


F1040-524-01 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.


F1040-525-01 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.


F1040-526-01 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.


F1040-563 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.


F1099R-002 If Form 1099-R has a US Address in the Payers Address, then 'State' must have a value. Missing Data Reject Active F1099R-003 If Form 1099-R has a US Address in the Payers Address, then 'ZipCode' must have a value. Missing Data Reject Active

21


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.


F1099R-499-01 Form 1099-R, 'PayerFederalIdNumber' is invalid for processing an Individual e-filed return. Incorrect Data Reject Active F1099R-502-01 Form 1099-R, 'PayerFederalIdNumber' must match data in the e-File database. Incorrect Data Reject Active F1099R-505-01 Form 1099-R, 'PayerFederalIdNumber' was issued after the Tax Year in the Return Header. Incorrect Data Reject Active F1116-002 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'.


F1116-003 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).

Missing Document

Reject Active

F1116-004 If Form 1116, Line 10 'ForeignTaxCrCarrybackOrOverAmt' has a non-zero value, then [ForeignTaxCrCarrybackComputationStatement] must be attached to Line 10.

Missing Document

Reject Active

F1116-005 If Form 1116, Line 12 'ForeignTaxReductionAmt' has a non-zero value, then [ForeignTaxReductionStatement] must be attached to Line 12.

Missing Document

Reject Active

F1116-006 If only one Form 1116 is present in the return, then Line 28 'SmllrOfRtnTaxOrForeignTaxCrAmt' must be equal to Line 22 'GrossForeignTaxCreditAmt'.


F1116-007 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'.


F1116-008 If Form 1116, Line 1b 'AltBasisCompensationSourceInd' checkbox is checked, then [AltBasisCompensationSourceStatement] must be attached to Line 1b.

Missing Document

Reject Active

F1116-009-01 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).

Missing Document

Reject Active

F1116-010-01 If for any country in Form 1116, Part II, column (l) 'ForeignTaxWithheldOnRentAmt' has a non-zero value, then [ForeignTaxWthldOnRentsAndRoyaltiesStatement] must be attached to column (l).

Missing Document

Reject Active

F1116-011-01 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).

Missing Document

Reject Active

F1116-012 If for any country in Form 1116, Line 2 'ForeignIncRelatedExpensesAmt' has a non-zero value, then [ForeignIncmRelatedExpensesStmt] must be attached to Line 2.

Missing Document

Reject Active

F1116-013 If for any country in Form 1116, Line 3b 'OtherDeductionsNotRelatedAmt' has a non-zero value, then [OtherDeductionsNotRelatedStatement] must be attached to Line 3b.

Missing Document

Reject Active

F1116-014-01 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 non-zero value on Line 30 'ForeignTaxCreditAmt'.


F1116-017 If Form 1116, Line 16 'ForeignIncomeNetAdjustmentAmt' has a non-zero value, then [ForeignIncomeNetAdjustmentStatement] must be attached to Line 16.

Missing Document

Reject Active

F1310-002 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.


22


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.


F1310-005 If two Forms 1310 are present in the Return, their 'DecedentSSN's must not be equal. Incorrect Data Reject Active F1310-006-01 Form 1310, 'RefundDueTaxYear' must be equal to 'TaxYr' in the Return Header. Incorrect Data Reject Active F1310-007-01 Form 1310, the year of 'DeathDt' must not be less than 'TaxYr' in the Return Header. Incorrect Data Reject Active F1310-008 Form 1310, 'DeathDt' must be the same as 'PrimaryDateOfDeath' or 'SpouseDateOfDeath' in the

return. Data Mismatch Reject Active

F1310-009 Form 1310, Part II, Line 2a 'CourtAppointedRepInd' must have a choice of "No" indicated. Missing Data Reject Active F1310-010 Form 1310, Part II, Line 2b 'RepresentativeToBeAppointedInd' must have a choice of "No"

indicated . Missing Data Reject Active

F1310-011 Form 1310, Part II, line 3 'PaymentAccordingToStateLawInd' must have a choice of "Yes" indicated.


F1310-012 Form 1310, 'RefundClaimantSSN' must not be equal to the 'PrimarySSN' in the Return Header. Incorrect Data Reject Active F1310-014 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.


F1310-015 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.


F1310-016 If two Forms 1310 are present in the Return, their 'RefundClaimantSSN's must be equal. Incorrect Data Reject Active F1310-518 Form 1310, Name Control of the person claiming refund 'PersonNameControlTxt' and SSN of

Person claiming Refund 'RefundClaimantSSN' must match the e-File database. Database Validation Error

Reject Active

F2106-001 Form 2106, 'SocialSecurityNumber' provided must be equal to the Primary SSN or the Spouse SSN in the Return Header.


F2106-002 There can be no more than 2 Forms 2106 present whose 'SocialSecurityNumber' is the same as the Primary SSN in the Return Header.


F2106-003 There can be no more than 2 Forms 2106 present whose 'SocialSecurityNumber' is the same as the Spouse SSN in Return Header.


F2106EZ-001 Form 2106-EZ, 'SSN' must be equal to 'PrimarySSN' or 'SpouseSSN' in the Return Header. Incorrect Data Reject Active F2106EZ-002 If two Forms 2106-EZ are present in the return, their SSN's must not be equal. Incorrect Data Reject Active F2106EZ-003 The SSN on Form 2106-EZ must not be equal to the SSN on a Form 2106 in the same return. Incorrect Data Reject Active F2120-001-01 Form 2120, 'CalendarYear' must be equal to 'TaxYr' in the Return Header. Incorrect Data Reject Active F2120-002 Form 2120, 'QualifyingPersonName' must be equal to one of the Dependent's name on Line 6c of

the return. Incorrect Data Reject Active

F2120-003 Each SSN that has a value on Form 2120, 'EligiblePersonWaivingDepdRight' must not be equal to the 'PrimarySSN' in the Return Header.


F2120-004 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).


F2120-005 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".


23


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').


F2210-003 If Form 2210, Part II, Line A checkbox 'WaiverOfEntirePenaltyInd' is checked, then [WaiverExplanationStatement] must be attached to Form 2210.

Missing Document

Reject Active

F2210-004 If Form 2210, Part II, Line B checkbox 'WaiverOfPartOfPenaltyInd' is checked, then [WaiverExplanationStatement] must be attached to Form 2210.

Missing Document

Reject Active

F2210F-001 If Form 2210-F, Part I, Line A checkbox 'PenaltyWaiverRequestInd' is checked, then [WaiverExplanationStatement] must be attached to Line 16.

Missing Document

Reject Active

F2210F-002 Form 2210-F, Line 4d 'FirstTimeHmByrCreditAmt' must be zero if an amount is entered. Incorrect Data Reject Active F2210F-003 Form 2210-F, Line 4f 'AdoptionCreditAmt' must be zero if an amount is entered. Incorrect Data Reject Active F2439-002 Form 2439, 'ShareholderSSN' must be equal to the 'PrimarySSN' or 'SpouseSSN' in the return

header of Form 1040. Data Mismatch Reject Active

F2439-003 If Form 2439 is attached to Form 1040, Line 71a 'Form2439Ind', then 'ShareholderSSN' must have a value."


F2439-004 If Form 2439 is present in the return, then 'RegInvstCoOrReInvstTrustName' must have a value. Missing Data Reject Active F2439-005-01 If Form 2439 is present in the return, then 'RICOrREITEIN' must have a value. Missing Data Reject Active F2439-502-01 Form 2439, 'RICOrREITEIN' must match data in the e-File database. Incorrect Data Reject Active F2439-505-01 Form 2439, 'RICOrREITEIN' was issued after the 'TaxYr' in the Return Header. Incorrect Data Reject Active F2441-001 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. Incorrect Data Reject Active

F2441-002-01 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.


F2441-004-02 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.


F2441-009-01 Each 'QualifyingPersonSSN' that has a value on Form 2441, Line 2(b) must be within the valid range of SSN/ITIN/ATIN.


F2441-010 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.


F2441-011 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'.


24


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.


F2441-013 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.


F2441-014 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.


F2441-015 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.

Missing Document

Reject Active

F2441-524 Form 2441, Part II, Line 2(a) each 'QualifyingPersonNameControl' and the corresponding Line 2(b) 'QualifyingPersonSSN' must match data from the e-File database.


F2441-526 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.

Duplicate Condition

Reject Active

F2441-991 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.


Reject and Stop

Active

F2441-992 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.


Reject and Stop

Active

F2441-994 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.


Reject and Stop

Active

F2555-001 Form 2555, 'SSN' must be equal to 'PrimarySSN' or 'SpouseSSN' in the Return Header. Incorrect Data Reject Active F2555-002 If two Forms 2555 are present in the return, their SSN's must not be equal. Incorrect Data Reject Active F2555-003 Form 2555, Line 42 'ForeignEarnedIncExclusionAmt' must not be greater than Line 26

'ForeignEarnedIncomeAmt'. Incorrect Data Reject Active

F2555-004-01 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.


F2555-005-01 If Form 2555, Line 10 'BonaFideResidenceContinuedCd' has the value "CONTINUE", then Line 10, 'BonaFideResidenceBeginDt' must not be after 'TaxPeriodBeginDt' in the Return Header.


F2555-006-01 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.


F2555-007 If Form 2555, Line 13a "SubmittedNonResidentStmtInd" has a choice of "Yes" indicated, then Line 13b 'RequiredToPayIncomeTaxInd' must not have a choice of "No" indicated.


F2555-008 If Form 2555, Line 8a checkbox 'SeparateForeignResidenceInd' has a choice of "Yes" indicated, then Line 8b 'SeparateForeignResLocationTxt' must have a value.


F2555-009 If Form 2555, Line 8a checkbox 'SeparateForeignResidenceInd' has a choice of "Yes" indicated, then Line 8b 'SeparateForeignResidenceDayCnt' must have a non-zero value.


25


F2555-010 Form 2555, Line 36 'HousingExclusionAmt' must not be greater than Line 34 'EmployerProvidedHousingAmt'.


F2555-011 Form 2555, Line 43 'TentativeIncomeExclusionAmt' must be equal to the sum of Line 36 'HousingExclusionAmt' and 42 'ForeignEarnedIncExclusionAmt'.


F2555-012-01 If Form 2555, Line 6b checkbox 'NoFrgnEarnIncExclPrevFiledInd' is checked, then Line 6c 'ForeignEarnIncExclRevokedInd' must have neither choices "Yes" or "No" indicated.


F2555-013-01 If Form 2555, Line 6b checkbox 'NoFrgnEarnIncExclPrevFiledInd' is checked, then Line 6d 'ForeignEarnIncExclRevokeTaxYr' must not have a value.


F2555-015 If Form 2555, Line 44 'DeductionAllocToExcludedIncAmt' has a non-zero value, then [DeductionsAllocableToExcludedIncomeStatement] must be attached to Line 44.

Missing Document

Reject Active

F2555-016 Form 2555, Line 10 'BonaFideResidenceEndDt' must not be greater than the date submission was received at the IRS.


F2555-017 Form 2555, Line 16 'PhysicalPresenceEndDt' must not be greater than the date submission was received at the IRS.


F2555-018 If Form 2555, Line 10 'BonaFideResidenceBeginDt' has a value, then Line 16 'PhysicalPresenceBeginDt' must not have a value.


F2555-019 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.


F2555-021 Form 2555, Line 10 'BonaFideResidenceBeginDt' or Line 16 'PhysicalPresenceBeginDt' must have a value.


F2555EZ-001 Form 2555-EZ, 'SSN' must be equal to 'PrimarySSN' or 'SpouseSSN' in the Return Header. Incorrect Data Reject Active F2555EZ-002 If two Forms 2555-EZ are present in the return, their SSN's must not be equal. Incorrect Data Reject Active F2555EZ-003 Form 2555EZ, Line 18, 'ForeignEarnedIncExclusionAmt' must not be greater than Line 17,

'TotalForeignEarnedIncomeAmt'. Incorrect Data Reject Active

F2555EZ-004-01 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.


F2555EZ-005-01 If Form 2555-EZ, Line 1b 'BonaFideResidenceContinuedCd' has the value "CONTINUE", then Line 1b, 'BonaFideResidenceBeginDt' must not be after 'TaxPeriodBeginDt' in the Return Header.


F2555EZ-006 If Form 2555-EZ, Line 1a 'BonaFideResidentInd' has a choice of "Yes" indicated, then Line 1b 'BonaFideResidenceBeginDt' must have a value.


F2555EZ-008 If Form 2555-EZ, Line 2a 'PhysicalPresenceInd' has a choice of "Yes" indicated, then Line 2b 'PhysicalPresenceBeginDt' must have a value.


F2555EZ-010 Form 2555-EZ, Line 3 'TaxHomeTestInd' must have a choice of "Yes" indicated. Missing Data Reject Active F2555EZ-012-01 If Form 2555-EZ, Line 10b checkbox 'NoFrgnEarnIncExclPrevFiledInd' is checked, then Line 10d

'ForeignEarnIncExclRevokeTaxYr' must not have a value. Incorrect Data Reject Active

F2555EZ-013-02 Form 2555EZ, Line 17, 'TotalForeignEarnedIncomeAmt' must not be greater than 97600. Incorrect Data Reject Active F2555EZ-014-01 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.


F2555EZ-016 Form 2555-EZ, Line 1b 'BonaFideResidenceEndDt' must not be greater than the date submission was received at the IRS.


26


F2555EZ-017 Form 2555-EZ, Line 2b 'PhysicalPresenceEndDt' must not be greater than the date submission was received at the IRS.


F2555EZ-018 If Form 2555-EZ, Line 1b 'BonaFideResidenceBeginDt' has a value, then, Line 2b 'PhysicalPresenceBeginDt' must not have a value.


F2555EZ-019 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.


F2555EZ-021 Form 2555-EZ, Line 1b 'BonaFideResidenceBeginDt' or Line 2b 'PhysicalPresenceBeginDt' must have a value.


F2555EZ-022 Form 2555-EZ, 'SSN' must not be equal to Form 2555, 'SSN'. Incorrect Data Reject Active F3468-006-01 If Form 3468, Line 11h 'CertifiedHistStrctrGOZCrAmt' has a non-zero value, then Line 11k

'NPSProjectNum' or Line 11k 'EIN' must be present. Missing Data Reject Active

F3468-007 If Form 3468, Line 11i 'CalcCertHistStrctrAffctMWDAAmt' has a non-zero value, then Line 11k 'NPSProjectNum' or Line 11k 'EIN' must be present.


F3468-008-01 If Form 3468, Line 11j 'OtherCertifiedHistStrctrAmt' has a non-zero value, then Line 11k 'NPSProjectNum' or Line 11k 'EIN' must be present.


F3468-009-01 If Form 3468, Line 11k 'NPSProjectNum' has a value, then Line 11l 'NPSApprovalDt' must have a value.


F3468-010-01 If Form 3468, Line 11k 'EIN' has a value, then Line 11l 'NPSApprovalDt' must have a value. Missing Data Reject Active F3800-133-01 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.

Missing Document

Reject Active

F3800-134-01 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.

Missing Document

Reject Active

F3800-141-01 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.

Missing Document

Reject Active

F3800-142-01 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.

Missing Document

Reject Active

F3800-145-01 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.

Missing Document

Reject Active

F3800-146-01 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.

Missing Document

Reject Active

F3800-149-01 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.

Missing Document

Reject Active

27


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.

Missing Document

Reject Active

F3800-153-01 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.

Missing Document

Reject Active

F3800-154-01 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.

Missing Document

Reject Active

F3800-157-01 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 Document

Reject Active

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.

Missing Document

Reject Active

F3800-161-01 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.

Missing Document

Reject Active

F3800-162-01 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.

Missing Document

Reject Active

F3800-165-01 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.

Missing Document

Reject Active

F3800-166-01 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.

Missing Document

Reject Active

F3800-172-01 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.

Missing Document

Reject Active

F3800-173-01 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

28


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.


F3800-183-01 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.

Missing Document

Reject Active

F3800-184-01 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

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.

Missing Document

Reject Active

F3800-188-01 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.

Missing Document

Reject Active

F3800-191-01 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.

Missing Document

Reject Active

F3800-192-01 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.

Missing Document

Reject Active

F3800-195-01 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.

Missing Document

Reject Active

F3800-196-01 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.

Missing Document

Reject Active

F3800-199-01 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.

Missing Document

Reject Active

F3800-200-01 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 Document

Reject Active

29


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.

Missing Document

Reject Active

F3800-204-01 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

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.

Missing Document

Reject Active

F3800-208-01 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.

Missing Document

Reject Active

F3800-211-01 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.

Missing Document

Reject Active

F3800-212-01 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.

Missing Document

Reject Active

F3800-215-01 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.

Missing Document

Reject Active

F3800-216-01 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.

Missing Document

Reject Active

F3800-219-01 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.

Missing Document

Reject Active

F3800-220-01 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.

Missing Document

Reject Active

F3800-223-01 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

30


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.

Missing Document

Reject Active

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.

Missing Document

Reject Active

F3800-228-01 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.

Missing Document

Reject Active

F3800-231-01 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.

Missing Document

Reject Active

F3800-232-01 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.

Missing Document

Reject Active

F3800-235-01 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.

Missing Document

Reject Active

F3800-236-01 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.

Missing Document

Reject Active

F3800-239-01 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.

Missing Document

Reject Active

F3800-240-01 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.

Missing Document

Reject Active

F3800-243-01 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

Missing Document

Reject Active

F3800-244-01 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

31


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.

Missing Document

Reject Active

F3800-248-01 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.

Missing Document

Reject Active

F3800-255-01 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.

Missing Document

Reject Active

F3800-256-01 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.

Missing Document

Reject Active

F3800-259-01 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.

Missing Document

Reject Active

F3800-260-01 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.

Missing Document

Reject Active

F3800-263-01 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.

Missing Document

Reject Active

F3800-264-01 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.

Missing Document

Reject Active

F3800-267-01 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.

Missing Document

Reject Active

F3800-268-01 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

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.

Missing Document

Reject Active

32


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.

Missing Document

Reject Active

F3800-275-01 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.

Missing Document

Reject Active

F3800-276-01 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.

Missing Document

Reject Active

F3800-280-02 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.

Missing Document

Reject Active

F3800-283-02 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.

Missing Document

Reject Active

F3800-284-02 If any Form 3800, Part III, checkbox "A" 'GeneralBusCrFromNnpssvActyInd' is checked, then Part III, line 1k(c) 'CYEmplrProvChldCareFcltsCrAmt' must be less than 150,001.


F3800-285-02 If any Form 3800, Part III, checkbox "B" 'GeneralBusCrFromPassiveActyInd' is checked, then Part III, line 1k(c) 'CYEmplrProvChldCareFcltsCrAmt' must be less than 150,001.


F3800-288-02 If any Form 3800, Part III, checkbox "I" 'ConsolidatedSectionInd' is checked, then Part III, line 1k(c) 'CYEmplrProvChldCareFcltsCrAmt' must be less than 150,001.


F3800-295 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.


F3800-296 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.


F3800-297 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.


F3800-298 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.


F3800-299 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

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.

Missing Document

Reject Active

F4136-001-01 If Form 4136, Line 4e(d) 'NontxUseUndyedKrsnTxd044CrAmt' has a non-zero value, then Line 4e(c) 'GallonsQty' must have a non-zero value.


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.


33


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.


F4136-004-01 If Form 4136, Line 2a(d) 'AviationGasolineCreditAmt' has a non-zero value, Line 2a(c) 'AviationGasolineGallonsQty' must have a non-zero value.


F4136-005-01 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.


F4136-007-01 If Form 4136, Line 3c(d) 'TrainUseOfUndyedDieselCrAmt' has a non-zero value, then Line 3c(c) 'TrainUseOfUndyedDieselGalsQty' must have a non-zero value.


F4136-008-01 If Form 4136, Line 3d(d) 'BusUseOfUndyedDieselCreditAmt' has a non-zero value, then Line 3d(c) 'BusUseOfUndyedDieselGalsQty' must have a non-zero value.


F4136-009-01 If Form 4136, Line 3e(d) 'ExpUndyedDieselFuelCreditAmt' has a non-zero value, then Line 3e(c) 'ExpUndyedDieselFuelGalsQty' must have a non-zero value.


F4136-011-01 If Form 4136, Line 4c(d) 'BusUseOfUndyedKeroseneCrAmt' has a non-zero value, then Line 4c(c) 'BusUseOfUndyedKeroseneGalsQty' must have a non-zero value.


F4136-012-01 If Form 4136, Line 4d(d) 'ExportedUndyedKeroseneCrAmt' has a non-zero value, then Line 4d(c) 'ExportedUndyedKeroseneGalsQty' must have a non-zero value.


F4136-013-01 If Form 4136, Line 5b(d) 'KeroseneUsedInAvnTxd219CrAmt' has a non-zero value, then Line 5b(c) 'KeroseneUsedInAvnTxd219GalsQty' must have a non-zero value.


F4136-014-01 If Form 4136, Line 6a(d) 'SlsUndyedDslUseStLclGovtCrAmt' has a non-zero value, then Line 6a(c) 'SlsUndyedDslStLclGovtGalsQty' must have a non-zero value.


F4136-016-01 If Form 4136, Line 7c(d) 'SlsUndyedKrsnUseBusCrAmt' has a non-zero value then, Line 7c(c) 'SlsUndyedKrsnUseBusGalsQty' must have a non-zero value.


F4136-017-01 If Form 4136, Line 8a(d) 'SlsKrsnUsedInAvnTxd219CrAmt' has a non-zero value, then Line 8a(c) 'SlsKrsnUsedInAvnTxd219GalsQty' must have a non-zero value.


F4136-018-01 If Form 4136, Line 8b(d) 'SlsKrsnUsedInAvnTxd244CrAmt' has a non-zero value, then Line 8b(c) 'SlsKrsnUsedInAvnTxd244GalsQty' must have a non-zero value.


F4136-019-01 If Form 4136, Line 8c(d) 'SlsKrsnNnxmptUseInAvnCrAmt' has a non-zero value, then Line 8c(c) 'SlsKrsnNnxmptUseInAvnGalsQty' must have a non-zero value.


F4136-020-01 If Form 4136, Line 8d(d) 'SlsKrsnOthNontxTxd244CrAmt' has a non-zero value, then Line 8d(c) 'GallonsQty' must have a non-zero value.


F4136-021-01 If Form 4136, Line 8e(d) 'SlsKrsnOthNontxTxd219CrAmt' has a non-zero value, then Line 8e(c) 'GallonsQty' must have a non-zero value.


F4136-022-01 If Form 4136, Line 9a(d) 'AlcoholFuelMixtureEthnlCrAmt' has a non-zero value, then Line 9a(c) 'AlcoholFuelMixtureEthnlGalsQty' must have a non-zero value.


F4136-024-01 If Form 4136, Line 10a(d) 'BiodieselMixtureCreditAmt' has a non-zero value, then Line 10a(c) 'BiodieselMixtureGallonsQty' must have a non-zero value.


F4136-025-01 If Form 4136, Line 10b(d) 'AgriBiodieselMixtureCreditAmt' has a non-zero value, then Line 10b(c) 'AgriBiodieselMixtureGallonsQty' must have a non-zero value.


F4136-026-01 If Form 4136, Line 10c(d) 'RenewableDieselMixtureCrAmt' has a non-zero value, then Line 10c(c) 'RenewableDieselMixtureGalsQty' must have a non-zero value.


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.


34


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.


F4136-035-01 If Form 4136, Line 12b(d) 'PSeriesFuelsCreditAmt' has a non-zero value, then Form 12b(c) 'PSeriesFuelsGallonsQty' must have a non-zero value.


F4136-036-01 If Form 4136, Line 12d(d) 'LiquefiedHydrogenCreditAmt' has a non-zero value, then Line 12d(c) 'LiquefiedHydrogenGallonsQty' must have a non-zero value.


F4136-037-01 If Form 4136, Line 12e(d) 'LiquidFuelDerFromCoalCreditAmt' has a non-zero value, then Line 12e(c) 'LiquidFuelDerFromCoalGalsQty' must have a non-zero value.


F4136-038-01 If Form 4136, Line 12f(d) 'LiquidFuelDerBiomassCrAmt' has a non-zero value, then Line 12f(c) 'LiquidFuelDerBiomassGalsQty' must have a non-zero value.


F4136-039-01 If Form 4136, Line 12g(d) 'LiquefiedNaturalGasCreditAmt' has a non-zero value, then Line 12g(c) 'LiquefiedNaturalGasGallonsQty' must have a non-zero value.


F4136-040-01 If Form 4136, Line 13a(d) 'DslFuelSoldStLocalGovtCrAmt' has a non-zero value, then 13a(c) 'DslFuelSoldStLocalGovtGalsQty' must have a non-zero value


F4136-041-01 If Form 4136, Line 13b(d) 'KrsnFuelSoldStLocalGovtCrAmt' has a non-zero value, then Line 13b(c) 'KrsnFuelSoldStLocalGovtGalsQty' must have a non-zero value.


F4136-043-03 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.


F4136-044-01 If Form 4136, Line 14b(d) 'ExpNontxUseDslWtrEmulsionCrAmt' has a non-zero value, then Line 14b(c) 'ExpNontxUseDslWtrEmulsionQty' must have a non-zero value.

Missing Data Reject Disabled

F4136-045-01 If Form 4136, Line 15(d) 'BlndrCrUseDslWtrEmulsionCrAmt' has a non-zero value, then Line 15(c) 'BlndrCrUseDslWtrEmulsionQty' must have a non-zero value.


F4136-046-01 If Form 4136, Line 16a(d) 'ExportedDyedDieselFuelCrAmt' has a non-zero value, then Line 16a(c) 'ExportedDyedDieselFuelGalsQty' must have a non-zero value.


F4136-047-01 If Form 4136, Line 16b(d) 'ExportedDyedKeroseneCreditAmt' has a non-zero value, then Line 16b(c) 'ExportedDyedKeroseneGallonsQty' must have a non-zero value.


F4136-048-01 If Form 4136, Line 2d(d) 'LUSTTxAvnFuelFrgnTradeCrAmt' has a non-zero value, then Line 2d(c) 'LUSTTxAvnFuelFrgnTradeGalsQty' must have a non-zero value.


F4136-049-01 If Form 4136, Line 5e(d) 'LUSTTxKrsnAvnFrgnTrdCrAmt' has a non-zero value, then Line 5e(c) 'LUSTTxKrsnAvnFrgnTrdGalsQty' must have a non-zero value.


F4136-050-01 If Form 4136, Line 12h(d) 'LiquefiedGasDerBiomassCrAmt' has a non-zero value, then Line 12h(c) 'LiquefiedGasDerBiomassGalsQty' must have a non-zero value.


F4136-051-01 If Form 4136, Line 12i(d) 'CompressedGasBiomassCreditAmt' has a non-zero value, then Line 12i(c) 'CompressedGasBiomassGGEQty' must have a non-zero value.


F4136-052-01 If Form 4136, Line 3 'UndyedDieselUseExceptionInd' checkbox is checked, then "Evidence of Dyed Diesel Fuel Explanation Statement" [EvidenceOfDyedDieselFuelStatement], must be attached to Line 3.


F4136-053-01 If Form 4136, Line 4 'UndyedKeroseneUseExceptionInd' checkbox is checked, then "Evidence of Dyed Kerosene Explanation Statement" [EvidenceOfDyedKeroseneStatement], must be attached.


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.


35


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.


F4136-056-01 If Form 4136, Line 6a(d) 'SlsUndyedDslUseStLclGovtCrAmt' has a non-zero value, then Line 6 'UndyedDieselRegistrationNum' must have a value.


F4136-057-01 If Form 4136, Line 6b(d) 'SlsUndyedDieselUseBusCrAmt' has a non-zero value, then Line 6 'UndyedDieselRegistrationNum' must have a value.


F4136-058-01 If Form 4136, Line 7b(d) 'SlsUndyedKrsnBlockPumpCrAmt' has a non-zero value, then Line 7 'UndyedKeroseneRegistrationNum' must have a value.


F4136-059-01 If Form 4136, Line 7c(d) 'SlsUndyedKrsnUseBusCrAmt' has a non-zero value, then Line 7 'UndyedKeroseneRegistrationNum' must have a value.


F4136-060-01 If Form 4136, Line 8a(d) 'SlsKrsnUsedInAvnTxd219CrAmt' has a non-zero value then, Line 8 'KeroseneForAvnRegistrationNum' must have a value.


F4136-061-01 If Form 4136, Line 8b(d) 'SlsKrsnUsedInAvnTxd244CrAmt' has a non-zero value then, Line 8 'KeroseneForAvnRegistrationNum' must have a value.


F4136-062-01 If Form 4136, Line 8c(d) 'SlsKrsnNnxmptUseInAvnCrAmt' has a non-zero value then, Line 8 'KeroseneForAvnRegistrationNum' must have a value.


F4136-063-01 If Form 4136, Line 8d(d) 'SlsKrsnOthNontxTxd244CrAmt' has a non-zero value then, Line 8 'KeroseneForAvnRegistrationNum' must have a value.


F4136-064-01 If Form 4136, Line 8e(d) 'SlsKrsnOthNontxTxd219CrAmt' has a non-zero value then, Line 8 'KeroseneForAvnRegistrationNum' must have a value.


F4136-065-01 If Form 4136, Line 5c(d) 'NonTxKrsnUsedInAvnTxd244CrAmt' has a non-zero value, then Line 5c(c) 'GallonsQty' must have a non-zero value.


F4136-066-01 If Form 4136, Line 5d(d) 'NonTxKrsnUsedInAvnTxd219CrAmt' has a non-zero value, then Line 5d(c) 'GallonsQty' must have a non-zero value.


F4136-067-01 If Form 4136, Line 9a(d) 'AlcoholFuelMixtureEthnlCrAmt' has a non-zero value, then Line 9 'AlcoholFuelCrRegistrationNum' must have a value.


F4136-068-01 If Form 4136, Line 9b(d) 'AlcoholFuelMixtureAlcCrAmt' has a non-zero value, then Line 9 'AlcoholFuelCrRegistrationNum' must have a value.


F4136-069-01 If Form 4136, Line 10a(d) 'BiodieselMixtureCreditAmt' has a non-zero value, then Line 10 'BiodieselRnwblRegistrationNum' must contain a value.


F4136-070-01 If Form 4136, Line 10b(d) 'AgriBiodieselMixtureCreditAmt' has a non-zero value, then Line 10 'BiodieselRnwblRegistrationNum' must contain a value.


F4136-071-01 If Form 4136, Line 10c(d) 'RenewableDieselMixtureCrAmt' has a non-zero value, then Line 10 'BiodieselRnwblRegistrationNum' must contain a value.


F4136-072-01 If Form 4136, Line 12a(d) 'LiquefiedPetroleumGasCrAmt' has a non-zero value, then Line 12 'AlternativeFuelRegistrationNum' must have a value.


F4136-073-01 If Form 4136, Line 12b(d) 'PSeriesFuelsCreditAmt' has a non-zero value, then Line 12 'AlternativeFuelRegistrationNum' must have a value.


F4136-074-01 If Form 4136, Line 12c(d) 'CompressedNaturalGasCreditAmt' has a non-zero value, then Line 12 'AlternativeFuelRegistrationNum' must have a value.


F4136-075-01 If Form 4136, Line 12d(d) 'LiquefiedHydrogenCreditAmt' has a non-zero value, then Line 12 'AlternativeFuelRegistrationNum' must have a value.


36


F4136-076-01 If Form 4136, Line 12e (d) 'LiquidFuelDerFromCoalCreditAmt' has a non-zero value, then Line 12 'AlternativeFuelRegistrationNum' must have a value.


F4136-077-01 If Form 4136, Line 12f (d) 'LiquidFuelDerBiomassCrAmt', has a non-zero value, then Line 12 'AlternativeFuelRegistrationNum' must have a value.


F4136-078-01 If Form 4136, Line 12g (d) 'LiquefiedNaturalGasCreditAmt', has a non-zero value, then Line 12 'AlternativeFuelRegistrationNum' must have a value.


F4136-079-01 If Form 4136, Line 12h (d) 'LiquefiedGasDerBiomassCrAmt', has a non-zero value, then Line 12 'AlternativeFuelRegistrationNum' must have a value.


F4136-080-01 If Form 4136, Line 12i (d) 'CompressedGasBiomassCreditAmt', has a non-zero value, then Line 12 'AlternativeFuelRegistrationNum' must have a value.


F4136-081-01 If Form 4136, Line 13a(d) 'DslFuelSoldStLocalGovtCrAmt' has a non-zero value, then Line 13 'CreditCardIssrRegistrationNum' must have a value.


F4136-082-01 If Form 4136, Line 13b(d) 'KrsnFuelSoldStLocalGovtCrAmt' has a non-zero value, then Line 13 'CreditCardIssrRegistrationNum' must have a value.


F4136-083-01 If Form 4136, Line 13c(d) 'KrsnAvnSoldStLocalGovtCrAmt' has a non-zero value, then Line 13 'CreditCardIssrRegistrationNum' must have a value.


F4136-084-01 If Form 4136, Line 15(d) 'BlndrCrUseDslWtrEmulsionCrAmt' has a non-zero value, then Line 15 'DieselWtrBlndgRegistrationNum' must have a value.


F4136-085-01 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.


F4136-086-01 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.


F4136-087-01 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.


F4136-088-01 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.


F4136-089-01 If Form 4136, Line 13c(d) 'KrsnAvnSoldStLocalGovtCrAmt' has a non-zero value, then Line 13c(c) 'KrsnAvnSoldStLocalGovtGalsQty' must have a non-zero value.


F4136-090-01 If Form 4136, Line 8f(d) 'LUSTTxSlsKrsnAvnFrgnTrdCrAmt' has a non-zero value, then Line 8f(c) 'LUSTTxSlsKrsnAvnFrgnTrdGalsQty' must have a non-zero value.


F4136-091-01 Form 4136, Line 17 'TotalFuelTaxCreditAmt' must equal the sum of Lines 1c(d) through Lines 16b(d).


F4136-092-01 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.


F4136-093-01 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.


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.


37


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.


F4136-096-01 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.


F4136-097-01 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.


F4136-098-01 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.


F4136-099-01 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.


F4136-100-01 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.


F4136-101-01 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.


F4137-001 Form 4137, 'SSN' must be equal to 'PrimarySSN' or 'SpouseSSN' in the Return Header. Incorrect Data Reject Active F4137-002 If two Forms 4137 are present in the return, then their 'SSN's must not be equal. Incorrect Data Reject Active F4562-002 If Form 4562, Line 1, 'MaximumDollarLimitationAmt' has a non-zero value, then Line 1,

'MaximumDollarLimitationAmt' must not be greater than 635,000. Incorrect Data Reject Active

F4562-003 If Form 4562, Line 3, 'ThresholdCostOfSect179PropAmt' has a non-zero value, then Line 3, 'ThresholdCostOfSect179PropAmt' must not be greater than 2,600,000.


F4563-001 Form 4563, 'SSN' must be equal to 'PrimarySSN' or 'SpouseSSN' in the Return Header. Incorrect Data Reject Active F4563-002 If two Forms 4563 are present in the return, then their 'SSN's must not be equal. Incorrect Data Reject Active F4684-003-01 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'.


F4684-006 If Form 4684, Line 39 'LongTermPropIncomePlusGainAmt' has non-zero value, then Form 4684, Line 39 'PassiveActivityLossLiteralCd' must equal "PAL".


F4797-005-01 If Form 4797, Line 5(g) 'GainLossForm8824Amt' has a non-zero value, then Form 8824 must be present in the return.


F4797-006-01 If Form 4797, Line 16 'OrdinaryGainLossFrom8824Amt' has a non-zero value, then Form 8824 must be present in the return.


F4797-008-01 If Form 4684 is present in the return, then Form 4797 'GainForm4684Amt' must be equal to the sum of all Forms 4684 'LongTermPropIncomePlusGainAmt'.


38


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'.


F4835-002 If Form 4835, Line 34b checkbox 'SomeInvestmentIsNotAtRisk' is checked, then Form 6198 or Form 8582 must be present in the return.

Missing Document

Reject Active

F4835-004 If Form 4835, Line 8 'CarAndTruckExpenses' has a non-zero value, then Form 4562 must be present in the return.

Missing Document

Reject Active

F4952-001 Form 4952, Line 1 'InvestmentInterestExpenseAmt' or Line 2 'PriorYrDisallowInvsmtIntExpAmt' or Line 8 'InvestmentInterestExpDeductAmt' must have a non-zero value.


F4972-001 Form 4972, Line 1 'DistributionOfQualifiedPlanInd' must not have a choice of "No" indicated. Incorrect Data Reject Active F4972-002 Form 4972, Line 2 'RolloverInd' must not have a choice of "Yes" indicated. Incorrect Data Reject Active F4972-003 Form 4972, Line 5a 'PriorYearDistributionInd' must not have a choice of "Yes" indicated. Incorrect Data Reject Active F4972-004 Form 4972, Line 5b 'BeneficiaryDistributionInd' must not have a choice of "Yes" indicated. Incorrect Data Reject Active F4972-005 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'. Incorrect Data Reject Active

F4972-006 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'.


F4972-007 If two Forms 4972 are present in the return, then their 'SSN's must not be equal. Incorrect Data Reject Active F5074-001 Form 5074, Line 17 'EducatorExpenseAmt' must be equal to zero if an amount is entered. Incorrect Data Reject Disabled F5074-002 Form 5074, Line 27 'TuitionAndFeesDedAmt' must be equal to zero if an amount is entered. Incorrect Data Reject Disabled F5329-001 Form 5329, 'SSN' must be equal to the 'PrimarySSN' or 'SpouseSSN' in the Return Header Incorrect Data Reject Active F5329-002 If two Forms 5329 are present in the return, then their 'SSN's must not be equal. Incorrect Data Reject Active F5405-004-01 If Form 5405, Line 2 checkbox 'HomeSoldMilitaryExtDutyInd' is checked, then Line 1

'ChangeOfMainHomeDt' must have a value. Incorrect Data Reject Active

F5405-005-01 If Form 5405, Line 3a checkbox 'HomeSoldToUnrltPrsnWithGainInd' is checked, then Line 1 'ChangeOfMainHomeDt' must have a value.


F5405-006-01 If Form 5405, Line 3b checkbox 'HomeSoldToUnrltPrsnNoGainInd' is checked, then Line 1 'ChangeOfMainHomeDt' must have a value.


F5405-007-01 If Form 5405, Line 3c checkbox 'HomeSoldToRelatedPersonInd' is checked, then Line 1 'ChangeOfMainHomeDt' must have a value.


F5405-008-01 If Form 5405, Line 3d checkbox 'HomeConvertedToBusinessUseInd' is checked, then Line 1 'ChangeOfMainHomeDt' must have a value.


F5405-009-01 If Form 5405, Line 3e checkbox 'HomeTransferredToSpouseOrExInd is checked, then Line 1 'ChangeOfMainHomeDt' must have a value.


F5405-010-01 If Form 5405, Line 3f checkbox 'HomeDestrCondemnNewHomeInd' is checked, then Line 1 'ChangeOfMainHomeDt' must have a value.


F5405-011-01 If Form 5405, Line 3g checkbox 'HomeDestrCondemnNoNewHomeInd' is checked, then Line 1 'ChangeOfMainHomeDt' must have a value.


F5405-012-01 If Form 5405, Line 3h checkbox 'HomeBuyerCrTaxpayerDeceasedInd' is checked, then Line 1 'ChangeOfMainHomeDt' must have a value.


39


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'.


F5405-019 Form 5405 'SSN' must be equal to 'PrimarySSN' or 'SpouseSSN' in the Return Header. Incorrect Data Reject Active F5405-020 If two Form 5405s are present in the return, their 'SSN's must not be equal. Incorrect Data Reject Active F5405-022-01 If Form 5405, Line 3e 'SpouseOrExName' has a value, then Line 3e checkbox

'HomeTransferredToSpouseOrExInd' must be checked. Incorrect Data Reject Disabled

F5405-027-01 Form 5405, Line 1 'ChangeOfMainHomeDt' must be later than 04/07/2008 and prior to 01/01/2013. Incorrect Data Reject Disabled F5405-028-01 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'.


F5471-045-01 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.


F5471-046-01 If Form 5471, Line B(3) 'CategoryOfFiler3' checkbox is checked, then "Category 3 Filer Statement" [Category3FilerStatement] must be attached to Line B (3).

Missing Document

Reject Active

F5471-047-01 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.

Missing Document

Reject Active

F5471-048-01 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.

Missing Document

Reject Active

F5471-049-01 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.

Missing Document

Reject Active

F5471-050-01 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.

Missing Document

Reject Active

F5471-051-01 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).

Missing Document

Reject Active

F5471-052-01 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).

Missing Document

Reject Active

F5471-053-01 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).

Missing Document

Reject Active

40


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).

Missing Document

Reject Active

F5471-055-01 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).

Missing Document

Reject Active

F5471-056-01 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).

Missing Document

Reject Active

F5471-057-01 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).

Missing Document

Reject Active

F5471-058-01 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).

Missing Document

Reject Active

F5471-059-01 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).

Missing Document

Reject Active

F5471-060-01 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).

Missing Document

Reject Active

F5471-061-01 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).

Missing Document

Reject Active

F5471-062-01 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).

Missing Document

Reject Active

F5471-063-01 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).

Missing Document

Reject Active

F5471-064-01 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).

Missing Document

Reject Active

F5471-065-01 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.

Missing Document

Reject Active

F5471-066-02 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.


F5471-067-01 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).

Missing Document

Reject Active

41


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).

Missing Document

Reject Active

F5471-069-01 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'.

Missing Document

Reject Active

F5471-070-01 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'.

Missing Document

Reject Active

F5471-071 Form 5471 'EmployerEIN' or 'ForeignEntityReferenceIdNumber' must have a value. Missing Data Reject Active F5695-001 Form 5695, 'SSN' must be equal to 'PrimarySSN' or 'SpouseSSN' in the Return Header. Incorrect Data Reject Active F5695-002 If two Forms 5695 are present in the return, then their SSN's must not be equal. Incorrect Data Reject Active F5695-003-02 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'.


F5695-004-02 If Form 5695, Line 25 'MaximumResidentialEnergyCrAmt' equals 1000, then Line 25 'MarriedTPWMoreThanOneHomeCd' must have a value.


F5695-005-02 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.


F5695-006-02 If Form 5695, Line 30 'NonBusinessEnergyCrAmt' has a value greater than zero, then Line 17a 'HomeLocatedInUSAInd' must have a choice of "Yes" indicated.


F5695-007-02 If Form 5695, Line 30 'NonBusinessEnergyCrAmt' has a value greater than zero, then Line 17b 'EgyPropCrMainHomeUSAddress' must have a value.


F5695-008-02 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.


F5695-009-02 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).


F5695-010-02 If Form 5695, Line 30 'NonBusinessEnergyCrAmt' has a value greater than 500, then two Forms 5695 must be present in the return.


F5695-011-02 Form 5695, Line 22b 'QualifiedNaturalGasCostAmt' must not be greater than 150. Incorrect Data Reject Active F5695-012-02 Form 5695, Line 22c 'AdvncMainAirCirctngFanCostAmt' must not be greater than 50. Incorrect Data Reject Active F5695-013-02 Form 5695, Line 23 'InternalEnergyImprvCostAmt' must not be greater than 500. Incorrect Data Reject Active F5695-014-02 Form 5695, Line 30 'NonBusinessEnergyCrAmt' must not be greater than 1000. Incorrect Data Reject Active

42


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.


F5695-016 If Form 5695, Line 7a 'QlfyFuelCellPropertyInUSInd' has a choice of "Yes" indicated, then Line 7b 'QlfyFuelCellPropertyHmAddress' must have a value.


F5695-017 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.


F6252-004-01 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.


F6252-005-01 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.


F6765-003-01 Form 6765, Line 10 'FixedBasedPct' must not be greater than 16% (0.16000). Incorrect Data Reject Active F6765-004-01 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. Incorrect Data Reject Active

F6781-024-01 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.


F6781-025-01 If any Line 10a 'PropertyDesc' on Form 6781 has a value, then "Straddles and Components Schedule" [StraddlesAndComponentsSchedule] must be present in the return.


F6781-026 If Form 6781, Line C 'MixedStraddleAccountInd' checkbox is checked, then [MixedStraddleAccountElectionStatement] must be attached to Line C.


F8082-003-01 Form 8082, Line 3 'PassThroughEntityEIN' must have a value. Missing Data Reject Active F8082-004-01 Form 8082, Line 4 'PassThroughEntityName' must have a value. Missing Data Reject Active F8275-001 If 'ForeignEntityName' has a value, then Form 8275, 'ForeignEntityEIN' or

'ForeignEntityReferenceIdNumber' must have a value. Missing Data Reject Active

F8275R-001 If 'ForeignEntityName' has a value, then Form 8275-R, 'ForeignEntityEIN' or 'ForeignEntityReferenceIdNumber' must have a value.


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.


F8283-007-02 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.


F8283-011-01 If Form 8283, Line 3a 'DonatedPropertyRestrictionInd' has a choice of "Yes" indicated, then "Restricted Use Statement" [RestrictedUseStatement] must be present in the return.


F8283-012-01 If Form 8283, Line 3b 'DonatedPropertyRightsGivenInd' has a choice of "Yes" indicated, then "Restricted Use Statement" [RestrictedUseStatement] must be present in the return.

Missing Document

Reject Active

F8283-013-01 If Form 8283, Line 3c 'DonatedPropertyLimitingRstrInd' has a choice of "Yes" indicated, then "Restricted Use Statement" [RestrictedUseStatement] must be present in the return.

Missing Document

Reject Active

43


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.

Missing Document

Reject Active

F8283-025 If "Contributions of Motor Vehicles, Boats, and Airplanes Statement" [ContributionsOfMotorVehiclesBoatsAndAirplanesStatement] is attached to Section B 'PropertyInformation', then Line 4i checkbox 'VehicleInd' must be checked.

Missing Document

Reject Active

F8283-026 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.

Missing Document

Reject Active

F8283-027 If "Contemporaneous Written Acknowledgment Statement" [ContemporaneousWrittenAcknowledgmentStatement] is attached to Section B 'PropertyInformation', then Line 4i checkbox 'VehicleInd' must be checked.

Missing Document

Reject Active

F8283-028-01 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.

Missing Document

Reject Active

F8283-029-01 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.

Missing Document

Reject Active

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'.

Missing Document

Reject Active

F8283-031 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.

Missing Document

Reject Active

F8283-032-01 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.

Missing Document

Reject Active

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.

Missing Document

Reject Active

F8283-034-01 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.


F8283-035-01 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.


F8379-001 There must be at least one checkbox 'InjuredSpouseInd' checked on Form 8379, Line 10. Missing Data Reject Active F8379-002 There must be no more than one checkbox 'InjuredSpouseInd' checked on Form 8379, Line 10. Incorrect Data Reject Active

44


F8379-003 If Form 8379, Line 5 'CommunityPropertyStateInd' has a choice of "Yes" indicated, then Line 5 'CommunityPropertyStateCd' must have a value.


F8379-004 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'.


F8379-005 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'.


F8379-006 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'.


F8379-007 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.


F8379-008 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'.


F8379-009 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'.


F8379-011 If Form 8379 is present in the return, then Filer must not have a 'ForeignAddress' in the Return Header.


F8379-012 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".


F8379-013 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).


F8379-015 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'.


F8379-016 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'.


F8379-017 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'.


F8379-018 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'.


F8379-019 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).


F8582CR-001 Form 8582-CR, Line 12 'PercentNetAGIAmt' must not be greater than 25000. Incorrect Data Reject Active F8582CR-002 Form 8582-CR, Line 24 'PercentNetAGIAmt' must not be greater than 25000. Incorrect Data Reject Active F8582CR-003 If Form 8582-CR, Line 13c 'NetLossLimitAmt' has a non-zero value, then Form 8582 must be

present in the return. Incorrect Data Reject Active

F8582CR-004 If Form 8582-CR, Line 25c 'SumOfSpecialAllwncREActyAmt' has a non-zero value, then Form 8582 must be present in the return.

Missing Document

Reject Active

F8594-001-01 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.

Missing Document

Reject Active

45


F8606-001 Form 8606, 'NondedIRATxpyrWithIRASSN' must be equal to the 'PrimarySSN' or 'SpouseSSN' in the Return Header.


F8606-002 If two Forms 8606 are present in the return, their 'NondedIRATxpyrWithIRASSN's must not be equal.


F8606-003 Form 8606, Line 20 'QlfyFirstTimeHmByrExpensesAmt' must not be greater than 10000. Incorrect Data Reject Active F8606-004 Form 8606 'Form8606IRANameline' must contain a less-than sign (<). Incorrect Data Reject Active F8606-005 Form 8606 'Form8606IRANameline' must not contain more than two less-than-signs (<). Incorrect Data Reject Active F8609A-003-01 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. Data Mismatch Reject Active

F8615-001-01 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.


F8615-003-01 Form 8615, Line 1 'ChildInvestmentIncomeAmt' must be greater than 2000. Incorrect Data Reject Active F8615-004-01 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. Incorrect Data Reject Active

F8621-007-01 Form 8621 'SSN' must have a value. Missing Data Reject Active F8621-017 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. Missing Data Reject Active

F8621-018-01 If Form 8621, Part III, Line 7c 'NetLongTermCapitalGainAmt' has a non-zero value, then Schedule D (1040) must be present in the return.


F8621-019-01 If Form 8621, Line E 'DeemedDividendElectionInd' checkbox is checked, then Line 15e 'TotalExcessDistributionAmt' must have a non-zero value.


F8621-020-01 If Form 8621, Line B 'ElectToExtndTmForPymtOfTxInd' checkbox is checked, then Line 8e 'ProRataLessCashAndPortionAmt' must have a non-zero value.


F8621-021-01 If Form 8621, Line 8e 'ProRataLessCashAndPortionAmt' has a non-zero value, then Line 9c 'DeferredTaxAmt' must have a non-zero value.


F8621-022-01 If Form 8621, Line F 'ElectToRcgnzGainOnPFICSaleIn' checkbox is checked, then Line 15f 'GainLossFromDisposOfStkAmt' must have a non-zero value.


F8621-023-01 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.


F8621-024 If Form 8621, Part II, line G 'DeemedDivElectSec1297ePFICInd' checkbox is checked, then 'DeemedDivElectSec1297ePFICStmt' must be attached to Part II, line G.


F8621-025 If Form 8621, Part II, line H 'DeemedDivElectFrmrPFICInd' checkbox is checked, then 'DeemedDivElectRespectFormerPFICStmt' must be attached to Part II, line H.


F8621-026-01 F8621, 'PFICOrQEFEIN' or 'ForeignEntityReferenceIdNumber' must have a value. Missing Data Reject Active F8621-027-01 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.


F8689-001 Form 8689, Line 17 'EducatorExpenseAmt' must be equal to zero if an amount is entered. Incorrect Data Reject Disabled F8689-002 Form 8689, Line 27 'TuitionAndFeesDedAmt' must be equal to zero if an amount is entered. Incorrect Data Reject Disabled F8697-007-01 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'.


46


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.


F8697-009 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.


F8814-001 If only one Form 8814 is present in the return, then Line C checkbox 'MultipleForm8814Ind' must not be checked.


F8814-002 If more than one Form 8814 is present in the return, then Line C checkbox 'MultipleForm8814Ind' must be checked on one of them.


F8814-003 Form 8814, Line 4 'ChildInvestmentIncomeAmt' must be greater than 950 and less than 9500. Incorrect Data Reject Active F8814-004 Form 8814, 'ChildSSN' must be within the valid range of SSN/ITIN/ATIN. Incorrect Data Reject Active F8814-006 If Form 8814, Line 14 'ChildInterestAndDivTaxBasisAmt' is greater than 949, then Line 15

'ChildInterestAndDividendTaxAmt' must be equal to 95. Incorrect Data Reject Active

F8814-007 If Form 8814, Line 14 'ChildInterestAndDivTaxBasisAmt' is greater than 9, then Line 15 'ChildInterestAndDividendTaxAmt' must have a non-zero value.


F8815-001-02 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).


F8815-002-02 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).


F8820-001-01 Form 8820, Line 2(b) 'EmployerDifferentialWageCrAmt' must be equal to zero if an amount is entered.

Incorrect Data Reject Disabled

F8826-001-01 The sum of Form 8826, Line 6, 'ShareOfCreditAmt', and Line 7, 'PrtshpandSCorpDisabledAcsCrAmt', must not be greater than 5000.

Incorrect Data Reject Deleted

F8826-002 Form 8826, Line 8 'PrtshpandSCorpReportAmt' must be less than 5001. Incorrect Data Reject Active F8828-001 Form 8828, Line 5 'MortgSbsdyOriginalLoanClsDt' must not be before January 1, 1991. Incorrect Data Reject Active F8829-001 The sum of all Form 8829, Line 35 'AllowableHomeBusExpnssSchCAmt' must be equal to the

sum of all Schedule C (Form 1040), Line 30 'HomeBusinessExpenseAmt'. Math Error Reject Active

F8833-001-01 Form 8833 `EIN' or 'SSN' or 'ForeignEntityReferenceIdNumber' must have a value. Missing Data Reject Active F8839-001 Each 'ChildSSN' on Form 8839, Line 1f must not be equal to 'PrimarySSN' in the Return Header. Incorrect Data Reject Active F8839-002 Each 'ChildSSN' on Form 8839, Line 1f must not be equal to 'SpouseSSN' in the Return Header. Incorrect Data Reject Active F8839-004 Each 'ChildBirthYr' on Form 8839, Line 1b must not be greater than the 'TaxYr' in the Return

Header. Incorrect Data Reject Active

F8839-005 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.

Incorrect Data Reject Verbiage Change

F8839-007 Each 'ChildSSN' on Form 8839, Line 1f must be unique among all 'ChildSSN's on Line 1f. Incorrect Data Reject Active F8839-009 Each 'ChildSSN' on Form 8839, Line 1f must be within the valid range of SSN/ITIN/ATIN. Incorrect Data Reject Active F8853-001 Form 8853 'LTCInsurancePolicyHolderSSN' must be within the valid range of SSN/ITIN and must

not be an ATIN. Incorrect Data Reject Active

F8853-002 Form 8853, 'MSAHolderSSN' must be equal to 'PrimarySSN' or 'SpouseSSN' in the Return Header.


F8853-003 Form 8853, 'LTCInsurancePolicyHolderSSN' must be equal to 'PrimarySSN' or 'SpouseSSN' in the Return Header.


47


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.


F8853-005 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.


F8853-006 Form 8853, Line 14b 'LTCInsuredSSN' must be within the valid range of SSN/ITIN and must not be an ATIN.


F8853-514 Form 8853, Line 14b 'LTCInsuredSSN' and 'LTCInsuredNameControl' must match data in the e-File database.


Reject Active

F8858-003 Form 8858, Line 1b(1), EIN in 'FDEUSIdNumberDetail' or Line 1b(2) 'ForeignEntityReferenceIdNumber' must have a value.


F8862-001-01 Form 8862, Line 1 'EICEligClmFilingYr' must be equal to 'TaxYr' in the Return Header. Incorrect Data Reject Active F8862-002 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.


F8862-003 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.


F8863-001-03 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.


F8863-003-03 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'.


F8863-009-03 Each Student SSN that has a value on Form 8863, Line 21 must be within the valid range of SSN/ITIN/ATIN.


F8863-010-01 Each 'AmerOppCreditNetCalcExpnssAmt' provided on Form 8863, Line 30 must not exceed 2500. Incorrect Data Reject Active F8863-015-01 Each 'AmerOppQualifiedExpensesAmt' provided on Form 8863, Line 27 must not exceed 4000. Incorrect Data Reject Active F8863-018-02 If Form 8863, Line 7 checkbox 'RefundableAmerOppCrUnder24Ind' is checked, then Line 8

'RefundableAmerOppCreditAmt' must be equal to zero if an amount is entered. Incorrect Data Reject Active

F8863-019 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.


F8863-020 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.


F8863-021 Form 8863, Line 12 'TentLifetimeLearningCreditAmt' must not exceed 2000. Incorrect Data Reject Active F8863-022 If Form 8863, Line 1 'TentativeAmerOppCreditAmt' has a non-zero value, then it must not exceed

the sum of all Line 30 'AmerOppCreditNetCalcExpnssAmt'. Incorrect Data Reject Active

F8863-023 If Form 8863, Line 27 'AmerOppQualifiedExpensesAmt' has a zero value, then Line 30 'AmerOppCreditNetCalcExpnssAmt' must be equal to zero if an amount is entered.


F8863-024 If Form 8863, Line 10 'TotalQualifiedExpensesAmt' has a non-zero value, then it must not exceed the sum of all Lines 31 'LifetimeQualifiedExpensesAmt'.


F8863-025 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.


48


F8863-512-01 For each student in Form 8863, Line 20 'StudentNameControl' and Line 21 'StudentSSN' must match e-File database.


F8863-528-03 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.

Duplicate Condition

Reject Active

F8863-901 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.


Reject and Stop

Active

F8863-902 The Student SSN that has a value on Form 8863, Line 21 has been locked. The account was locked per the taxpayer's request.


Reject and Stop

Active

F8863-904 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.


Reject and Stop

Active

F8864-001 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. Incorrect Data Reject Disabled F8864-006 Form 8864, Line 6(c), 'RenewableDieselInclMixtureAmt' must be equal to zero if an amount is

entered. Incorrect Data Reject Disabled

F8864-007 Form 8864, Line 7(c), 'QualifiedAgriBioDieselProdAmt' must be equal to zero if an amount is entered.


F8864-008 Form 8864, Line 8, 'BiodieselPlusAgriBioDieselAmt' must be equal to zero if an amount is entered.


F8865-150-01 If Form 8865, Schedule K, Line 15c 'QlfyRehbltExpendRntlREActyAmt' has a non-zero value, then Form 3468 must be attached to Line 15c.

Missing Document

Reject Active

F8865-188-01 If Form 8865, Schedule K, Line 10 'NetSection1231GainLossAmt' has a non-zero value, then Form 4797 must be attached.


F8865-193-01 If Form 8865, Line A2 'CategoryOfFiler2Ind' checkbox is checked, then at least one Schedule K-1 (Form 8865), must be attached to the return.


F8865-194-01 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'].


F8865-195-01 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.


F8865-196-01 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.


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'.


F8865-198-01 If Form 8865, Schedule B, Line 5 'NetFarmProfitLossAmt' has a non-zero value, then Schedule-F (Form 1040) must be attached to line 5.


49


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'.


F8865-202-01 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.


F8865-203-01 If Form 8865, Line G6 'FrgnDisregardedEntitiesOwnNum' has a non-zero value, then "IRS8858" must be attached to form 8865.

Missing Document

Reject Active

F8865-204-01 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.

Missing Document

Reject Active

F8865-205-01 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.

Missing Document

Reject Active

F8865-206-01 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.

Missing Document

Reject Active

F8865-207-01 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.

Missing Document

Reject Active

F8865-208-01 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.

Missing Document

Reject Active

F8865-209-01 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.

Missing Document

Reject Active

F8865-210-01 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.

Missing Document

Reject Active

F8865-211-01 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 Document

Reject Active

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).

Missing Document

Reject Active

F8865-213-01 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 Document

Reject Active

50


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).

Missing Document

Reject Active

F8865-215-01 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).

Missing Document

Reject Active

F8865-216-01 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).

Missing Document

Reject Active

F8865-217-01 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).

Missing Document

Reject Active

F8865-218-01 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).

Missing Document

Reject Active

F8865-219-01 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).

Missing Document

Reject Active

F8865-220-01 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).

Missing Document

Reject Active

F8865-221-01 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).

Missing Document

Reject Active

F8865-222-01 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).

Missing Document

Reject Active

F8865-223-01 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).

Missing Document

Reject Active

F8865-224-01 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 M-2, Line 4.

Missing Document

Reject Active

F8865-225-01 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.

Missing Document

Reject Active

F8865-226-01 If Form 8865, Schedule B, Line 9 'SalariesAndWagesAmt' has a non-zero value, then the value must be greater than zero.


F8865-227-01 If Form 8865, Schedule B, Line 10 'GuaranteedPaymentsToPrtnrAmt' has a non-zero value, then the value must be greater than zero.


F8865-228-01 If Form 8865, Schedule B, Line 13 'RentAmt' has a non-zero value, then the value must be greater than zero.


F8865-229-01 If Form 8865, Schedule B, Line 14 'TaxesAndLicensesAmt' has a non-zero value, then the value must be greater than zero.


51


F8865-230-01 If Form 8865, Schedule B, Line 15 'InterestAmt' has a non-zero value, then the value must be greater than zero.


F8865-232 Form 8865 'ForeignPartnershipEIN' or 'ForeignEntityReferenceIdNumber' must have a value. Missing Data Reject Active F8866-002-01 If more than one Form 8866 is present in the return, then only one Form 8866 can have non-zero



F8873-004-01 If Form 8873, Line 1 'UnderSection942a3BoxInd' checkbox is checked, then "Section 942(a)(3) Schedule" [Section942a3Schedule] must be attached to Line 1.

Missing Document

Reject Active

F8873-005-01 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.

Missing Document

Reject Active

F8873-006-01 If Form 8873, Line 5c (1)(b) 'AggregateOnTabularSchBoxInd' checkbox is checked, then "Tabular Schedule Of Transactions" [TabularScheduleOfTransactions] must be attached to Form 8873.

Missing Document

Reject Active

F8873-007-01 If Form 8873, Line 5c (1)(c) 'TabularSchOfTransactionsBoxInd' checkbox is checked, then "Tabular Schedule Of Transactions" [TabularScheduleOfTransactions] must be attached to Form 8873.

Missing Document

Reject Active

F8873-008-01 If Form 8873, Line 5c(2) 'GroupOfTransactionsBoxInd, checkbox is checked, then "Tabular Schedule Of Transactions" [TabularScheduleOfTransactions] must be attached to Form 8873.

Missing Document

Reject Active

F8873-009-01 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).

Missing Document

Reject Active

F8873-010-01 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).

Missing Document

Reject Active

F8873-011-01 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).

Missing Document

Reject Active

F8873-012-01 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).

Missing Document

Reject Active

F8873-013-01 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).

Missing Document

Reject Active

F8873-014-01 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).

Missing Document

Reject Active

F8880-001-01 Form 8880, Line 12 'CrQualifiedRetirementSavAmt' must be equal to Form 1040, Line 50 'RtrSavingsContributionsCrAmt'.


F8881-001-01 Form 8881, Line 5 'CurrentYearCreditAmt' must not be greater than 500. Missing Document

Reject Active

F8885-001 Form 8885, 'RecipientsSSN' must be equal to 'PrimarySSN' or 'SpouseSSN' in the Return Header. Incorrect Data Reject Active F8885-002 If two Forms 8885 are present in the return, then their 'RecipientsSSN's must not be equal. Incorrect Data Reject Active

52


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 1-877-US-2JOBS (TTY 1-877-889-5627). PBGC recipients should call 1-800-400-7242.


F8885-005 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 1-877-US-2JOBS (TTY 1-877-889-5627). PBGC recipients should call 1-800-400-7242.


F8885-006-01 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.


F8885-010 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".


F8885-011 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.


F8888-001-02 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'.


F8888-002-02 Form 8888, Line 8 'TotalAllocationOfRefundAmt' must be equal to Form 1040, Line 74a 'RefundAmt'.


F8888-005 If Form 8888, Line 5c checkbox 'BeneficiaryInd' is checked, then Line 5c 'BondCoOwnerOrBeneficiaryNm' must have a value.


F8888-009 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.


F8888-010 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.


F8888-011 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.


F8888-012 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.


F8888-013 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.


F8888-014 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.


F8889-001 Form 8889, 'RecipientsSSN' must be equal to 'PrimarySSN' or 'SpouseSSN' in the Return Header. Incorrect Data Reject Active

53


F8889-002 If two Forms 8889 are present in the return, then their 'RecipientsSSN's must not be equal. Incorrect Data Reject Active F8891-001 If Form 8891, Line 5 'CanadaRetirePlanAnnuitantInd' is checked, then Line 6a

'USTaxDeferralElectPreviousInd' must have neither choices "Yes" or "No" indicated. Incorrect Data Reject Active

F8891-002 If Form 8891, Line 5 'CanadaRetirePlanAnnuitantInd' is checked, then Line 6b 'USTaxDeferralElectionFirstYr' must not have a value.


F8891-003 If Form 8891, Line 5 'CanadaRetirePlanAnnuitantInd' is checked, then Line 6c 'USTaxDeferralNewElectionInd' must not be checked.


F8891-004 If Form 8891, Line 5 'CanadaRetirePlanAnnuitantInd' is not checked, then Line 6a 'USTaxDeferralElectPreviousInd' must have a choice indicated.


F8891-005 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.


F8891-007 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.


F8891-008 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.


F8891-009 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' ].


F8891-010 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)].


F8891-011 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' ].


F8891-012 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)].


F8891-013 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' ].


54


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)].


F8891-015 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' ].


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.


Disabled

F8907-001 Form 8907, Line 2(b) 'NY1QlfyCokeAndCokeGasSoldQty' must be equal to zero if an amount is entered.


F8907-002 Form 8907, Line 3(b) 'NY2QlfyCokeAndCokeGasSoldAdjRt' must be equal to zero if an amount is entered.


F8907-003 Form 8907, Line 4(b) 'NY3QlfyCokeAndCokeGasSoldAmt' must be equal to zero if an amount is entered.


F8909-002-01 If Form 8909 is present in the return, then Part I, Line 6 'TentativeCrdtForDishwashersAmt', must have a zero value if an amount is entered.


Disabled

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.


Disabled

F8909-004-01 If Form 8909 is present in the return, Part II, Line 12 'TentativeCrdtClothesWashersAmt', must have a zero value if an amount is entered.


Disabled

F8909-005-01 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.


Disabled

F8909-006-01 If Form 8909 is present in the return, Part III, Line 18 ''TentativeCrForRefrigeratorsAmt'', must have a zero value if an amount is entered.


Disabled

F8909-007-01 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.


Disabled

F8910-007-01 If Form 8910, Part II, Line 7 'TotalBusinessInvestmentUseAmt' has a non-zero value, then 'VehicleDescriptionGrp' must have a value.


55


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.


F8910-009-01 If Form 8910, Part II, Line 7 'TotalBusinessInvestmentUseAmt' has a non-zero value, then Part I Line 3 'VehiclePlacedInServiceDt' must have a value.


F8910-010-01 If Form 8910, Part III, Line 15 'PersonalUsePartOfCreditAmt' has a non-zero value, then 'VehicleDescriptionGrp' must have a value.


F8910-011-01 If Form 8910, Part III, Line 15 'PersonalUsePartOfCreditAmt' has a non-zero value, then Part I Line 2 'VIN' must have a value.


F8910-012-01 If Form 8910, Part III, Line 15 'PersonalUsePartOfCreditAmt' has a non-zero value, then Part I Line 3 'VehiclePlacedInServiceDt' must have a value.


F8910-013-02 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.


F8910-020-01 For each 'VehicleYear' listed on Form 8910, Line 1, 'VehicleModelYr' must be 2011, 2012, or 2013. Incorrect Data Reject Active F8917-001 Each 'StudentSSN' on Form 8917, Line 1b must not be equal to 'StudentSSN' on Form 8863, Line

21. Incorrect Data Reject Active

F8917-003 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.


F8917-004 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.


F8917-005 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.


F8917-006 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.


F8917-007 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).


F8917-008 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)].


F8917-009 Form 8917, Line 6 'TuitionAndFeesDedAmt' must be equal to Form 1040, Line 34 'TuitionAndFeesDedAmt'.


F8917-011 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.


F8917-012 If Form 8917 is present in the return, then Line 3, 'TotalIncomeAmt' must be equal to Form 1040, Line 22 'TotalIncomeAmt'.


F8919-001 Form 8919, 'SSN' must be equal to 'PrimarySSN' or 'SpouseSSN' in the Return Header. Incorrect Data Reject Active F8919-002 If two Forms 8919 are present in the return, then their SSN's must not be equal. Incorrect Data Reject Active

56


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.


F8936-012-01 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.


F8936-013-01 If Form 8936 is present, then for each vehicle listed on Line 1, 'VehicleYear' must be 2011, 2012, or 2013.


F8936-014-01 If Form 8936, Line 12 'TotalBusinessInvestmentUseAmt' has a non-zero value, then 'VehicleDescriptionGrp' must have a value.


F8936-015-01 If Form 8936, Line 12 'TotalBusinessInvestmentUseAmt' has a non-zero value, then 'VIN' must have a value.


F8936-016-01 If Form 8936, Line 12 'TotalBusinessInvestmentUseAmt' has a non-zero value, then 'VehiclePlacedInServiceDt' must have a value.


F8936-017-01 If Form 8936, Line 23 'PersonalUsePartOfCreditAmt' has a non-zero value, then 'VehicleDescriptionGrp' must have a value.


F8936-018-01 If Form 8936, Line 23 'PersonalUsePartOfCreditAmt' has a non-zero value, then 'VIN' must have a value.


F8936-019-01 If Form 8936, Line 23 'PersonalUsePartOfCreditAmt' has a non-zero value, then 'VehiclePlacedInServiceDt' must have a value.


F8938-001-01 If Form 8938, Part III 'InterestSumGrp' is present, then either 'WhereReportedFormAndLineTxt' or 'WhereReportedSchAndLineTxt' must have a value.


F8938-002-01 If Form 8938, Part III 'DividendSumGrp' is present, then either 'WhereReportedFormAndLineTxt' or 'WhereReportedSchAndLineTxt' must have a value.


F8938-003-01 If Form 8938, Part III 'RoyaltySumGrp' is present, then either 'WhereReportedFormAndLineTxt' or 'WhereReportedSchAndLineTxt' must have a value.


F8938-004-01 If Form 8938, Part III 'OtherIncomeSumGrp' is present, then either 'WhereReportedFormAndLineTxt' or 'WhereReportedSchAndLineTxt' must have a value.


F8938-005-01 If Form 8938, Part III 'GainLossSumGrp' is present, then either 'WhereReportedFormAndLineTxt' or 'WhereReportedSchAndLineTxt' must have a value.


F8938-006-01 If Form 8938, Part III 'DeductionSumGrp' is present, then either 'WhereReportedFormAndLineTxt' or 'WhereReportedSchAndLineTxt' must have a value.


F8938-007-01 If Form 8938, Part III 'CreditSumGrp' is present, then either 'WhereReportedFormAndLineTxt' or 'WhereReportedSchAndLineTxt' must have a value.


F8941-001 Form 8941 'SSN' must be equal to the 'PrimarySSN' or 'SpouseSSN' in the Return Header. Incorrect Data Reject Active F8941-002 If two Forms 8941 are present in the return, their SSN's must not be equal. Incorrect Data Reject Active F8941-003 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.


57


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.


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.


F8949-002 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.


F8949-003 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).

Incorrect Data Alert Active

F8949-012 Form 8949, Part I, checkbox A 'TransRptOn1099BThatShowBssInd' must not be checked in more than one 'ShortTermCapitalGainAndLossGrp'.


F8949-013 Form 8949, Part I, checkbox B 'TransRptOn1099BNotShowBasisInd' must not be checked in more than one 'ShortTermCapitalGainAndLossGrp'.


F8949-014 Form 8949, Part I, checkbox C 'TransactionsNotRptedOn1099BInd' must not be checked in more than one 'ShortTermCapitalGainAndLossGrp'.


F8949-015 Form 8949, Part II, checkbox D 'TransRptOn1099BThatShowBssInd' must not be checked in more than one 'LongTermCapitalGainAndLossGrp'.


F8949-016 Form 8949, Part II, checkbox E 'TransRptOn1099BNotShowBasisInd' must not be checked in more than one 'LongTermCapitalGainAndLossGrp'.


F8949-017 Form 8949, Part II, checkbox F 'TransactionsNotRptedOn1099BInd' must not be checked in more than one 'LongTermCapitalGainAndLossGrp'.


F8949-018 No more than one Form 8949 can be referenced from Schedule D (Form 1040). Multiple Documents

Reject Active

F8959-001 Form 8959, Line 2 'TotalUnreportedMedicareTipsAmt' must be equal to the sum of all Form 4137, Line 6 'NetUnreportedMinusIncdntlAmt'.


F8959-002 Form 8959, Line 3 'TotalWagesWithNoWithholdingAmt' must be equal to the sum of all Form 8919, Line 6 'TotalWagesWithNoWithholdingAmt'.


F8959-003 Form 8959, Line 4 'TotalMedicareWagesAndTipsAmt' must be equal to the sum of Line 1 'TotalW2MedicareWagesAndTipsAmt' and Line 2 'TotalUnreportedMedicareTipsAmt' and Line 3 'TotalWagesWithNoWithholdingAmt'.


F8959-004 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.


F8959-005 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.


F8959-006 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


F8959-008 Form 8959, Line 6 'WagesTipsSubjToAddlMedcrTaxAmt' must be equal to Line 4 'TotalMedicareWagesAndTipsAmt' minus (-) Line 5 'FilingStatusThresholdCd'.


F8959-009 Form 8959, Line 7 'AdditionalMedicareTaxAmt' must be equal to Line 6 'WagesTipsSubjToAddlMedcrTaxAmt' multiplied by 0.9% (.009).


F8959-010 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.


F8959-012 Form 8959, Line 11 'MedcrWagesTipsBelowThrshldAmt' must be equal to Line 9 'FilingStatusThresholdCd' minus (-) Line 10 'TotalMedicareWagesAndTipsAmt'.


F8959-013 Form 8959, Line 12 'SEIncomeSubjToAddSETaxAmt' must be equal to Line 8 'TotalSelfEmploymentIncomeAmt' minus (-) Line 11 'MedcrWagesTipsBelowThrshldAmt'.


F8959-014 Form 8959, Line 13 'AddlSelfEmploymentTaxAmt' must be equal to Line 12 'SEIncomeSubjToAddSETaxAmt' multiplied by 0.9% (.009).


F8959-015 Form 8959, Line 16 'RRTCompSubjToAddRRTTaxAmt' must be equal to Line 14 'TotalRailroadRetirementCompAmt' minus (-) Line 15 'FilingStatusThresholdCd'.


F8959-016 Form 8959, Line 17 'AddlRailroadRetirementTaxAmt' must be equal to Line 16 'RRTCompSubjToAddRRTTaxAmt' multiplied by 0.9% (.009).


F8959-017 Form 8959, Line 18 'TotalAMRRTTaxAmt' must be equal to the sum of Line 7 'AdditionalMedicareTaxAmt' and Line 13 'AddlSelfEmploymentTaxAmt' and Line 17 'AddlRailroadRetirementTaxAmt'.


F8959-018 Form 8959, Line 21 'TotalMedicareTaxAmt' must be equal to Line 20 'TotalW2MedicareWagesAndTipsAmt' multiplied by 1.45% (.0145).


F8959-019 Form 8959, Line 22 'AddlMedicareTaxWitholdingAmt' must be equal to Line 19 'TotalW2MedicareTaxWithheldAmt' minus (-) Line 21 'TotalMedicareTaxAmt'.


F8959-020 Form 8959, Line 24 'AddlMedcrRRTTaxWithholdingAmt' must be equal to the sum of Line 22 'AddlMedicareTaxWitholdingAmt' and Line 23 'TotalW2AddlRRTTaxAmt'.


F8960-004 Form 8960, Line 4c 'RentalREAndAdjNetIncmOrLossAmt' must be equal to the sum of Line 4a 'NetRentalIncomeOrLossAmt' and Line 4b 'AdjNetIncmOrLossNonSect1411Amt'.


F8960-006 If Form 8960, Line 5d 'GainOrLossFromDisposAmt' must be equal to the sum of Line 5a 'PropertyDisposGainOrLossAmt' and Line 5b 'NonNIITPropDisposGainOrLossAmt' and Line 5c 'AdjFromDisposOfStockAmt'.


F8960-007 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'.


F8960-008 Form 8960, Line 9d 'InvestmentExpenseAmt' must be equal to the sum of Line 9a 'InvestmentInterestAmt' and Line 9b 'StateIncomeTaxAmt' and Line 9c 'MiscInvestmentExpenseAmt'.


F8960-009 Form 8960, Line 11 'TotalDeductionModificationAmt' must be equal to the sum of Line 9d 'InvestmentExpenseAmt' and Line 10 'AdditionalModificationAmt'.


F8960-010 Form 8960, Line 12 'NetInvestmentIncomeAmt' must be equal to Line 8 'TotalIncomeAmt' minus (-) Line 11 'TotalDeductionModificationAmt'.


59


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.


F8960-019 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.


F8960-020 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.


F8960-021 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.


F8960-022 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.


F8960-023 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.


F8960-024 Form 8960, Line 15 'MAGILessThresholdAmt' must be equal to Line 13 'ModifiedAdjustedGrossIncomeAmt' minus (-) Line 14 'FilingThresholdAmt'.


F8960-025 Form 8960, Line 16 'SmllrIncmOrMAGILessThrshldAmt' must be equal to the smaller of Line 12 'NetInvestmentIncomeAmt' or Line 15 'MAGILessThresholdAmt'.


F8960-026 Form 8960, Line 17 'IndivNetInvstIncomeTaxAmt' must equal Line 16 'SmllrIncmOrMAGILessThrshldAmt' multiplied by 3.8% (.038).


F8960-027 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.


F8960-028 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.


F926-001 Form 926, 'TransfereeEIN' or 'ForeignEntityReferenceIdNumber' must have a value. Missing Data Reject New

60


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.


F9465-014 Form 9465, Line 1 'PrimarySSN' must be equal to either the 'PrimarySSN' or 'SpouseSSN' in the Return Header.


F9465-015 If Form 9465, Line 1 'SpouseSSN' has a value, then it must be equal to either the 'PrimarySSN' or 'SpouseSSN' in the Return Header.


F9465-016-01 If Form 9465, Line 13a 'RoutingTransitNum' has a value, then Line 13b 'BankAccountNum' must also have a value.


F9465-017-01 If Form 9465, Line 13b 'BankAccountNum' has a value, then Line 13a 'RoutingTransitNum' must also have a value.


F9465-018-01 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'.


F9465-019-01 If IRS Payment Record is present in the return, then Form 9465, Line 8 'PaymentAmt' must be equal to 'PaymentAmt' in IRS Payment Record.


F9465-020-01 If Form 9465, Line 1a 'SpouseName' has a value, then 'SpouseNameControlTxt' must also have a value.


F9465-026 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.


F9465-027 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.


F9465-029 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".


F9465-030 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.


F982-003-01 If Form 982, Line 1d 'DschrgQlfyRealPropBusIndbtInd' is checked, Line 4 'ExcldForDschrgQlfyRealPropAmt' must have a non-zero value.


F982-004-01 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.


F982-005-01 If Form 982, Line 5 'ExcludedUnderSection108b5Amt' has a non zero value, then the [ElectionToReduceBasisOfDeprecPropUnderIRC1017Statement] must be attached.

Missing Document

Reject Active

FPYMT-042-03 '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.


FPYMT-043-04 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.


61


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.


FPYMT-045-02 'EstimatedPaymentDueDt' in the IRS ES Payment Record must not be the same as another IRS ES Payment Record filed with the same return.


FPYMT-046-04 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.


FPYMT-047-04 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.


FPYMT-056-03 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.


FPYMT-068-01 'PaymentAmt' in the IRS Payment Record must not be greater than 99,999,999. Incorrect Data Reject Active FPYMT-069-01 'PaymentAmt' in the IRS ES Payment Record must not be greater than 99,999,999. Incorrect Data Reject Active FPYMT-071-01 'RequestedPaymentDt' in the IRS Payment Record must not be more than 5 days prior to the

received date. Incorrect Data Reject Active

FPYMT-072-01 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.


FPYMT-074-01 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.


FPYMT-086 'EstimatedPaymentDueDt' in the IRS ES Payment Record must not be more than 5 days prior to the received date.


FPYMT-087 'EstimatedPaymentDueDt' in the IRS ES Payment Record must not be more than one year after the received date.


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.


FT-002-01 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.


FT-003-02 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.


FT-004-02 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.


FW2-001 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.


FW2-002 Form W-2, Line 1 'WagesAmt' must have a value greater than zero unless Combat Pay has been excluded from income.


FW2-003-01 Form W-2, Line a, 'EmployeeSSN' must be equal to 'PrimarySSN' or 'SpouseSSN' in the Return Header.


FW2-007 City of Form W-2, Line C 'EmployerUSAddress' must contain at least three characters. Incorrect Data Reject Active

62


FW2-008 City of Form W-2, Line C 'EmployerForeignAddress' must contain at least three characters. Incorrect Data Reject Active FW2-010 If Form W-2, Line 16 'StateWagesAmt' has a non-zero value, then Line 15 'StateAbbreviationCd'

and 'EmployersStateIDNumber' must have a value. Incorrect Data Reject Active

FW2-499 Form W-2, Line B 'EmployerEIN' is invalid for processing an Individual e-filed return. Incorrect Data Reject Active FW2-502 Form W-2, Line B 'EmployerEIN' must match data in the eFile database. Incorrect Data Reject Active FW2-505-01 Form W-2, Line B 'EmployerEIN' was issued after the Tax Year in the Return Header. Incorrect Data Reject Active FW2G-001 If Form W-2G, Line 2 'FederalIncomeTaxWithheldAmt' has a value greater than zero, then it must

be less than Line 1 'GamblingWinGrossWinningAmt'. Incorrect Data Reject Active

FW2G-002 Form W-2G, 'PayerSSN' is invalid for processing an Individual e-filed return. Incorrect Data Reject Active FW2G-003 Form W-2G, 'PayerEIN' is invalid for processing an Individual e-filed return. Incorrect Data Reject Active FW2G-007 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.


FW2G-008 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".


FW2G-009 If Form W-2G, Line 14 'GamblingWinningAmt' has a non-zero value, then Line 13 'StateAbbreviationCd' and 'PayersStateIdNumber' must have a value.


FW2G-502 Form W-2G, 'PayerEIN' must match data in the e-File database. Database Validation Error

Reject Active

FW2G-505-01 Form W-2G, 'PayerEIN' was issued after the 'TaxYr' in the Return Header. Incorrect Data Reject Active FW2G-599 Form W-2G, 'PayerSSN' must match data in the e-File database. Database

Validation Error Reject Active

IND-001-01 'PreparerSSN' in the Return Header must not be all zeros or all nines. Incorrect Data Reject Active IND-002 The 'TaxPeriodEndDate' in the Submission Manifest must be less than the "Received Date". Incorrect Data Reject Active IND-005-01 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. Incorrect Data Reject Active

IND-006 'SpouseSSN' in the Return Header must not be equal to 'PrimarySSN' in the Return Header. Incorrect Data Reject Active IND-007-01 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.

Missing Document

Reject Active

IND-010 'TaxYear' must equal the year of the 'TaxPeriodBeginDate' ("YYYY" digits) in the Submission Manifest.


Active

IND-011 'TaxYear' must equal the year of the 'TaxPeriodEndDate' ("YYYY" digits) in the Submission Manifest.


Active

IND-012 If 'WagesLit' in [WagesNotShownSchedule] has the value "FEC", then [FECRecord] must be present in the return.

Missing Document

Reject Active

IND-013-01 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.


63


IND-014-01 'EmployeeTIN' and 'EmployeeNameControl' in [FECRecord] must be the same as [ 'PrimarySSN' and 'PrimaryNameControlTxt' ] or ['SpouseSSN' and 'SpouseNameControlTxt' ] in the Return Header.


IND-015 If checkbox 'WorkPerformedResidingInUSInd' is checked in [FECRecord], then 'USAddress' must have a value.


IND-016 If 'USAddress' has a value in [FECRecord], then checkbox 'WorkPerformedResidingInUSInd' must be checked.


IND-018-01 If 'PrimaryDateOfDeath' has a value in the return, then 'InCareOfNm' in the Filer address in the Return Header must have a value.


IND-019-01 If 'SpouseDateOfDeath' has a value in the return, then 'InCareOfNm' in the Filer address in the Return Header must have a value.


IND-020-01 If 'PaidPreparerInformationGrp' is present in the Return Header, then 'NonPaidPreparerCd' must not have a value in the return.


IND-021-01 If 'PINTypeCd' in the Return Header has the value "Self-Select On-Line" and 'PrimarySignaturePIN' has a value, then 'PrimaryBirthDt' must have a value.


IND-022-01 If 'PINTypeCd' in the Return Header has the value "Self-Select On-Line" and 'SpouseSignaturePIN' has a value, then 'SpouseBirthDt' must have a value.


IND-023-01 If 'PINTypeCd' in the Return Header has the value "Self-Select Practitioner" and 'PrimarySignaturePIN' has a value, then 'PrimaryBirthDt' must have a value.


IND-024-01 If 'PINTypeCd' in the Return Header has the value "Self-Select Practitioner" and 'SpouseSignaturePIN' has a value, then 'SpouseBirthDt' must have a value.


IND-025-01 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.


IND-026-01 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.


IND-027-01 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.


IND-028-01 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.


IND-029 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.


IND-031-01 'PrimaryPriorYearPIN' or 'PrimaryElectronicFilingPIN' or 'PrimaryPriorYearAGIAmt' in the Return Header must match the e-File database.


IND-032-01 'SpousePriorYearPIN' or 'SpouseElectronicFilingPIN' or 'SpousePriorYearAGIAmt' in the Return Header must match the e-File database.


IND-033-01 The year of 'PrimaryDateOfDeath' must not be less than 'TaxYr' in the Return Header. Incorrect Data Reject Active IND-034-01 The year of 'SpouseDateOfDeath' must not be less than 'TaxYr' in the Return Header. Incorrect Data Reject Active IND-035 'PrimaryDateOfDeath' in the return must match that in the e-File database. Database

Validation Error Reject Active

64


IND-036 'SpouseDateOfDeath' in the return must match that in the e-File database. Database Validation Error

Reject Active

IND-037 If 'PrimaryDateOfDeath' has a value, then the Filer address in the Return Header must not be a Foreign Address.


IND-038 If 'SpouseDateOfDeath' has a value, then the Filer address in the Return Header must not be a Foreign Address.


IND-039 If 'ThirdPartyDesigneeInd' in the return has a choice of 'Yes' indicated, then 'ThirdPartyDesigneeName' must have a value.


IND-040 If 'ThirdPartyDesigneeInd' in the return has a choice of 'Yes' indicated, then 'ThirdPartyDesigneePhone' must have a value.


IND-041 If 'ThirdPartyDesigneeInd' in the return has a choice of 'Yes' indicated, then 'ThirdPartyDesigneePIN' must have a value.


IND-042 If checkbox 'PowerOfAttorneySignedBy' is checked in the return, then checkbox 'SurvivingSpouseInd' must not be checked.


IND-043 If checkbox 'PowerOfAttorneySignedBy' is checked in the return, then checkbox 'PersonalRepresentativeInd' must not be checked.


IND-044 If checkbox 'PowerOfAttorneySignedBy' is checked in the return, then 'PrimaryDateOfDeath' must not have a value.


IND-045 If checkbox 'PowerOfAttorneySignedBy' is checked in the return, then 'SpouseDateOfDeath' must not have a value.


IND-046 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.


IND-049 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.

Unsupported Reject Active

IND-052 The TIN present in the IRS Submission Manifest must be equal to the Primary SSN in the Return Header.

Data Mismatch Reject and Stop

Active

IND-053 The 'IPAddress' in the Return Header must not equal all zeros. Incorrect Data Reject Active IND-054-01 If filing status is "Married filing separately" (element 'IndividualReturnFilingStatusCd' has the

value 3), then 'SpouseSignaturePIN' must not have a value in the Return Header. Incorrect Data Reject Active

IND-055-01 'AddressLine2' in the Return Header must not have a value. Incorrect Data Reject Active IND-056-01 If 'PrimarySignaturePIN' has a value in the Return Header, then 'PrimaryPINEnteredByCd' must

have a value. Missing Data Reject Active

IND-057-01 If 'SpouseSignaturePIN' has a value in the Return Header, then 'SpousePINEnteredByCd' must have a value.


IND-058-01 If 'PrimarySignaturePIN' has a value in the Return Header, then 'PrimarySignatureDt' must have a value.


IND-059-01 If 'SpouseSignaturePIN' has a value in the Return Header, then 'SpouseSignatureDt' must have a value.


IND-060 'IdentityProtectionPIN' in the Return Header must not equal all zeroes. Incorrect Data Reject and Stop

Active

IND-061 IRS ES Payment Record must not be present in a prior year return. Incorrect Data Reject Active IND-062 IP Address of the Transmitter must have a value. Missing Data Reject Active IND-063 Timestamp of the Transmitter must have a value. Missing Data Reject Active IND-064 IP Address of the Transmitter must be a valid IP Address. Incorrect Data Reject Active

65


IND-066 'SpouseIdentityProtectionPIN' in the Return Header must not equal all zeroes. Incorrect Data Reject and Stop

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.

Missing Data Alert Active

IND-180 Primary taxpayer's 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.


Reject and Stop

Active

IND-181 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.


Reject and Stop

Active

IND-182 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.


Reject and Stop

Active

IND-183 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.


Reject and Stop

Active

IND-508 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].


Reject Active

IND-510 Spouse SSN in the Return Header must not be equal to the Primary SSN on another tax return. Duplicate Condition

Reject Active

IND-512-01 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.


IND-513 The Spouse SSN in the Return Header must not be equal to the Spouse SSN in another return filed for the same tax year.

Duplicate Condition

Reject Active

IND-515 The Primary SSN in the Return Header must not be equal to the Primary SSN in another return filed for the same tax year.

Duplicate Condition

Reject Active

IND-521-01 The Year of Birth of the Primary SSN must not be greater than the 'TaxYr' in the Return Header. Incorrect Data Reject Active IND-531-01 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. Database Validation Error

Reject Active

IND-532-01 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.


Reject Active

IND-570-01 The Year of Birth of the Spouse SSN must not be greater than the 'TaxYr' in the Return Header. Database Validation Error

Reject Active

IND-664-01 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".


Reject Active

IND-665-01 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".


Reject Active

IND-666-01 If the Spouse SSN appears more than once in the e-File database, then 'PINTypeCd' must not have the value "Self-Select On-Line".


Reject Active

IND-667-01 If the Spouse SSN appears more than once in the e-File database, then 'PINTypeCd' must not have the value "Self-Select Practitioner".


Reject Active

IND-672-01 In the Return Header, if 'PINTypeCd' has the value "Practitioner" or "Self-Select Practitioner", then 'PractitionerPINGrp' must have a value.


66


IND-673-01 In the Return Header, if 'PINTypeCd' has the value "Self-Select On-Line", then 'PractitionerPINGrp' must not have a value.


IND-674-01 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".


Reject Active

IND-675-01 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".


Reject Active

IND-679-01 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".


Reject Active

IND-680-01 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".


Reject Active

IND-689-01 The year of the 'PrimarySignatureDt' in the Return Header must be equal to the processing year. Missing Document

Reject Active

IND-694-01 If 'PINTypeCd' in the Return Header has the value "Self-Select Practitioner", then 'JuratDisclosureCd' must have the value "Self Select PIN By ERO".


IND-695-01 If 'PINTypeCd' in the Return Header has the value "Practitioner", then 'JuratDisclosureCd' must have the value "Practitioner PIN".


IND-696-01 If 'PINTypeCd' in the Return Header has the value "Self-Select On-Line", then 'JuratDisclosureCd' must have the value "Online Self Select PIN".


IND-699-01 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'.


IND-769 'IdentityProtectionPIN' in the Return Header must be numeric digits. Incorrect Data Reject and Stop

Active

IND-770 'SpouseIdentityProtectionPIN' in the Return Header must be numeric digits. Incorrect Data Reject and Stop

Active

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.


Reject and Stop

Active

IND-902 The Primary SSN in the Return Header has been locked. The account was locked per the taxpayer's request.


Reject and Stop

Active

IND-903 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.


Reject and Stop

Active

IND-904 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.


Reject and Stop

Active

IND-931-01 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.


Reject and Stop

Active

IND-932-01 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.


Reject and Stop

Active

IND-934-01 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.


Reject and Stop

Active

IND-941 The Spouse SSN in the Return Header has been locked because Social Security Administration records indicate the number belongs to a deceased individual.


Reject and Stop

Active

67


IND-942 The Spouse SSN in the Return Header has been locked. The account was locked per the taxpayer's request.


Reject and Stop

Active

IND-943 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.


Reject and Stop

Active

IND-944 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.


Reject and Stop

Active

R0000-003 The return version (attribute 'returnVersion' of the Return element) must be specified for each return in the return header.

Missing Data Reject and Stop

Active

R0000-004-01 '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.


Active

R0000-007-01 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.


R0000-019 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).


R0000-020 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.


R0000-022 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.


R0000-024 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.


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'.


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.


R0000-051-01 'FederalSubmissionType' in the IRS Submission Manifest must match 'ReturnTypeCd' indicated in the Return Header.


Active

R0000-052 The Tax Year specified in the IRS Submission Manifest must match the Tax Year in the Return Header.


Active

R0000-054-01 The 'EFIN' in the IRS Submission Manifest must match 'EFIN' in the 'OriginatorGrp' in the Return Header.


Active

R0000-057 Every attached file (i.e. binary attachment) must be referenced by the XML document that represents it.


R0000-058 An XML document that represents a binary attachment must have a valid reference to an attached file.


R0000-060 The EFIN in the Submission ID (the first six digits) must match the EFIN in the Submission Manifest.


Active

R0000-067 The attached files (i.e. binary attachments) in a submission zip archive must have distinct names. Incorrect Data Reject and Stop

Active

R0000-075-01 'RoutingTransitNum' (RTN) must conform to the banking industry RTN algorithm. Incorrect Data Reject Active

68


R0000-080-01 'TaxPeriodBeginDate' present in the IRS Submission Manifest must match 'TaxPeriodBeginDt' provided in the Return Header.


Active

R0000-081-01 The TaxPeriodEndDate present in the IRS Submission Manifest must match 'TaxPeriodEndDt' provided in the Return Header.


Active

R0000-082 The TaxPeriodBeginDate and TaxPeriodEndDate must be provided in the IRS Submission Manifest.


Active

R0000-087-02 'PreparerFirmEIN' in the Return Header must not equal all zeros or all nines. Incorrect Data Reject Active R0000-088-01 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. Incorrect Data Reject Active

R0000-090 The Imperfect Return Indicator in the Return Header was checked but does not meet the conditions of an imperfect return.


Alert Active

R0000-092-01 'PrimarySSN' in the Return Header must be within the valid range of SSN/ITIN and must not be an ATIN.


R0000-093-01 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.


R0000-095-02 'PrimarySignaturePIN' in the Return Header must not equal all zeros. Incorrect Data Reject Active R0000-096-02 'SpouseSignaturePIN' in the Return Header must not equal all zeros. Incorrect Data Reject Active R0000-113-01 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. Incorrect Data Reject Active

R0000-114 The Submission Manifest's 'TaxPeriodBeginDate' value for month and day should be January 1. Incorrect Data Reject Active R0000-115 The Submission Manifest's 'TaxPeriodEndDate' value for month and day should be December 31. Incorrect Data Reject Active R0000-116-01 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". Incorrect Data Reject Active

R0000-117 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".


R0000-118-01 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".


Active

R0000-119-01 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.


Active

R0000-120 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>.


Active

R0000-121 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.


Active

R0000-123-01 If 'NameLine1Txt' in the Return Header contains an ampersand, then 'SpouseSSN' in the Return Header must have a value.


R0000-125-01 'NameLine1Txt' in the Return Header must contain a less-than sign (<). Incorrect Data Reject Active R0000-126-01 There can be no more than two less-than signs (<) in 'NameLine1Txt' in the Return Header. Incorrect Data Reject Active R0000-127-01 The character following the first less-than sign in 'NameLine1Txt' in the Return Header must be

an alphabetic character. Incorrect Data Reject Active

R0000-129-01 The 4th and 5th digits of the 'PrimarySSN' in the Return Header must be equal to "00" for testing. Incorrect Data Reject Active R0000-130-01 The 4th and 5th digits of the 'SpouseSSN' in the Return Header must be equal to "00" for testing. Incorrect Data Reject Active

69


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.


R0000-143 Tax Year in the IRS Submission Manifest must have a value. Missing Data Reject and Stop

Active

R0000-180 '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.


Active

R0000-192 Phone Number provided in the return must not be all zeros. Incorrect Data Reject Active R0000-193 Bank Account Number provided in the return must not be all zeros. Incorrect Data Reject Active R0000-194 Return must not be a duplicate of a previously accepted return. Duplicate

Condition Reject and Stop

New

R0000-500-01 'PrimarySSN' and 'PrimaryNameControlTxt' in the Return Header must match the e-File database. Database Validation Error

Reject and Stop

Active

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.


Reject and Stop

Active

R0000-504-01 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.


Reject Active

R0000-507-01 '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.

Duplicate Condition

Reject Active

R0000-530-01 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.


Active

R0000-533-02 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.


R0000-534 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.


Active

R0000-544-01 The Primary SSN must not be the same as a Dependent SSN on another tax return if any dependents are listed in this return.


Reject Active

R0000-571-02 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.


Reject Active

R0000-902-01 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.

Duplicate Condition

Reject and Stop

Active

R0000-904-03 Software ID in the Return Header must have passed testing for the form family and 'TaxYr'. Database Validation Error

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. Database Validation Error

Reject Active

70


S8812-F1040-001-01

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.


SA-F1040-001-02

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'.


SA-F1040-001-03

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'.


SA-F1040-002 If Schedule A (Form 1040), Line 17 'OtherThanByCashOrCheckAmt' is greater than 500, then Form 8283 must be attached to Line 17.

Missing Document

Reject Active

SA-F1040-003-01

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.

Missing Document

Reject Active

SA-F1040-006 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'.


SA-F1040-007 If 'MiscellaneousDeductionAmt' in [OtherMiscellaneousDeductionsStatement] has a non-zero value, then Schedule A (Form 1040), Line 28 'OtherMiscellaneousDedAmt' must have a non-zero value.


SA-F1040-010 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".


SA-F1040-011-02

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.


SA-F1040-012-02

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.


SA-F1040-014 If Schedule A (Form 1040), Line 20 'CasualtyOrTheftLossesAmt' has a non-zero value, then Form 4684 must be attached to Line 20.

Missing Document

Reject Active

SA-F1040-015-01

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'.


71


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.


SA-F1040-018 Schedule A (Form 1040), Line 13 'MortgageInsurancePremiumsAmt' must be equal to zero if an amount is entered.


SB-F1040-003-01

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'.


SB-F1040-004-01

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'.


SB-F1040-005 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'.


SB-F1040-006-01

If Schedule B (Form 1040A or 1040), Line 7a 'FinCENForm114Ind' has a choice of "Yes" indicated, then Line 7b 'ForeignCountryCd' must have a value.


SB-F1040-007-01

If Schedule B (Form 1040A or 1040), Line 7b 'ForeignCountryCd' has a value, then Line 7a 'FinCENForm114Ind' must have a choice of "Yes" indicated.


SCEZ-F1040-001

Schedule C-EZ (Form 1040), Item D 'EIN' must not be equal to 'PrimarySSN' or 'SpouseSSN' in the Return Header.


SCEZ-F1040-002

If two Schedule C-EZs (Form 1040) are present in the return, their Social Security Numbers must not be equal .


SCEZ-F1040-003

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.


SCEZ-F1040-004

Schedule C-EZ(Form 1040), 'SSN' must be equal to 'PrimarySSN' or 'SpouseSSN' in the Return Header.


SCEZ-F1040-005

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.


SCEZ-F1040-006-01

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'.


SC-F1040-001 Schedule C (Form 1040), Item D 'EIN' must not be the same as the Primary SSN or the Spouse SSN in the Return Header.


SC-F1040-002-02

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'.


SC-F1040-003 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.


SC-F1040-004 If Schedule C (Form 1040), Part IV, Line 44a 'BusinessMilesCnt' has a non-zero value, Line 43 'DateVehiclePlacedInService' must have a value.


SC-F1040-005-02

Schedule C (Form 1040), Line 1 'TotalGrossReceiptsAmt' minus (-) Line 2 'ReturnsAndAllowancesAmt' must be equal to Line 3 'NetGrossReceiptsAmt'.


SC-F1040-007 If Schedule C (Form 1040) Line 33c checkbox 'OtherClosingInventoryMethodInd' is checked, then "Other Method Used To Value Closing Inventory Statement" [OtherMethodUsedToValueClosingInventoryStatement] must be attached.

Missing Document

Reject Active

SC-F1040-010 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.

Missing Document

Reject Active

72


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.


SC-F1040-014 If Schedule C (Form 1040), Line 34 'ChangeInValuationsInd' has a choice of "Yes" indicated, then [ChangeInValuationsStatement] must be attached to Line 34.

Missing Document

Reject Active

SC-F1040-015 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.


SD-F1040-001 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'.


SD-F1040-006 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.


SD-F1040-007 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.


SD-F1040-008 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.


SD-F1040-009 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.


SD-F1040-010 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.


SD-F1040-011 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.


SE-F1040-001-01

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.

Missing Document

Reject Active

SE-F1040-030 If Schedule E (Form 1040), Line 40 'NetFarmRentalIncomeOrLossAmt' has a non-zero value, then Form 4835 must be present in the Return.

Missing Document

Reject Active

SE-F1040-060-01

If Schedule E (Form 1040), Line 26 'nonpassiveActivityLiteralCd' has a value, then Line 26 'nonpassiveActivityAmt' must have a non-zero value.


SE-F1040-070-01

If Schedule E (Form 1040), Line 26 'nonpassiveActivityAmt' has a non-zero value, then Line 26 'nonpassiveActivityLiteralCd' must have a value.


SEIC-F1040-001-01

Each 'QualifyingChildSSN' that has a value on Schedule EIC(Form 1040A or 1040), Line 2, must be within the valid range of SSNs.


SEIC-F1040-002-01

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.


SEIC-F1040-003-02

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.


73


SEIC-F1040-004-03

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".


SEIC-F1040-005-04

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.


SEIC-F1040-006-04

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.


SEIC-F1040-007 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).


SEIC-F1040-008 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.

Missing Document

Reject Active

SEIC-F1040-501-01

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.


SEIC-F1040-506-01

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.


SEIC-F1040-509-01

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.


SEIC-F1040-521-02

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.


SEIC-F1040-534-02

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.


SEIC-F1040-535-01

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.


SEIC-F1040-536-01

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.


SEIC-F1040-537-01

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.


SEIC-F1040-911 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.


Reject and Stop

Active

74


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.


Reject and Stop

Active

SEIC-F1040-914 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.


Reject and Stop

Active

SF-F1040-011-02

Schedule F (Form 1040) must have a non-zero value in one of the following: Line 9 'GrossIncomeAmt', Line 33 'TotalExpensesAmt', Line 34 'NetFarmProfitLossAmt'.


SF-F1040-012-02

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.

Missing Document

Reject Active

SF-F1040-016-01

Schedule F (Form 1040) 'MethodOfAccountingCashInd' checkbox or 'MethodOfAccountingAccrualInd' checkbox must be checked.


SH-F1040-001 Schedule H (Form 1040), 'SSN' must be equal to the 'PrimarySSN' or 'SpouseSSN' in the Return Header.


SH-F1040-002 If two Schedules H (Form 1040) are present in the return, their SSN's must not be equal. Incorrect Data Reject Active SH-F1040-003 Schedule H (Form 1040), 'EmployerEIN' must not be equal to the 'PrimarySSN' or the

'SpouseSSN' in the Return Header. Incorrect Data Reject Active

SH-F1040-004 If two Schedules H (Form 1040) are present in the return, their 'EmployerEIN's must not be equal. Incorrect Data Reject Active SH-F1040-005 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.


SH-F1040-006-01

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.


SH-F1040-007 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.


SH-F1040-008-01

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.


SH-F1040-009-01

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.


SH-F1040-010 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.


SH-F1040-011 If Schedule H(Form 1040), Line 1 'SocialSecurityTaxCashWagesAmt' has a non-zero value, then it must not be greater than Line 3 'MedicareTaxCashWagesAmt'.


SH-F1040-012-01

If Schedule H(Form 1040), Line 25 'TotalTaxHouseholdEmplCalcAmt' has a non-zero value, then it must be equal to Line 8 'TotSocSecMedcrAndFedIncmTaxAmt'.


SH-F1040-016-01

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.


75


SH-F1040-017-01

If Schedule H(Form 1040), Line 9 'HsldEmplPdTotCashWageAnyQtrInd' has a choice of "Yes" indicated, then Line 26 'CombinedFUTATaxPlusNetTaxesAmt' must have a non-zero value.


SH-F1040-018-01

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.


SH-F1040-019-01

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.


SH-F1040-020-01

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.


SH-F1040-022 Schedule H (Form 1040), 'SSN' must have a value. Missing Data Reject Active SH-F1040-520 Schedule H (Form 1040), 'EmployerEIN' and 'EmployerNameControl' must match data in the e-File

database. Database Validation Error

Reject Active

SJ-F1040-001 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'.


SJ-F1040-002 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'.


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.


SJ-F5471-002 Schedule J (Form 5471), 'ForeignCorporationEIN' or 'ForeignEntityReferenceIdNumber' must have a value.


SK1-F8865-001 If Schedule K-1 (Form 8865) is present in the return, then it must be referenced from one and only one Form 8865.


SK1-F8865-002 Schedule K1 (Form 8865) 'PartnershipsEIN' or 'ForeignEntityReferenceIdNumber' must have a value.


SM-F5471-001 If Schedule M (Form 5471) is present in the return, then it must be referenced from one and only one Form 5471.


SM-F5471-002 Schedule M (Form 5471) 'ForeignCorporationEIN' or 'ForeignEntityReferenceIdNumber' must have a value.


SO-F5471-001 If Schedule O (Form 5471) is present in the return, then it must be referenced from one and only one Form 5471.


SO-F5471-002 Schedule O (Form 5471) 'ForeignCorporationEIN' or 'ForeignEntityReferenceIdNumber' must have a value.




SO-F8865-002 Schedule O (Form 8865) 'EIN' or 'ForeignEntityReferenceIdNumber' must have a value. Missing Data Reject Active 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. Incorrect Data Reject Active

SP-F8865-002 Schedule P (Form 8865) 'EIN' or 'ForeignEntityReferenceIdNumber' must have a value. Missing Data Reject Active

76


SR-F1040-001-01

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'.


SR-F1040-002-01

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.


SSE-F1040-001 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.


SSE-F1040-002 If two Schedule SEs (Form 1040) are present in the return, their Social Security Numbers must not be the same.


SSE-F1040-005-03

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.


SSE-F1040-016-01

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.


SSE-F1040-017-01

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.


SSE-F1040-018-01

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.


SSE-F1040-019-01

If Schedule SE (Form 1040), Section B, Line 13 'DeductibleSelfEmploymentTaxAmt' has a non-zero value, then Line 12 'SelfEmploymentTaxAmt' must have a non-zero value.


SSE-F1040-020-01

If Schedule SE (Form 1040), Section A, Line 6 '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.


SSE-F1040-021-01

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.


SSE-F1040-022-01

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'.


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. Data Mismatch Reject Active

STATE-006 If IRS Submission ID is not provided in the State Submission Manifest, the State must participate in the State Stand Alone Program.


STATE-007 The IRS Submission ID referenced in the State Submision must be that of an IRS Return. Incorrect Data Reject Active STATE-010 The Tax Year referenced in the State Submission Manifest must match the Tax Year of the linked

Federal return. Data Mismatch Reject Active

77


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.


STATE-012 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>.


Active

STATE-013 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.


Active

STATE-015 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).


Active

STATE-016 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.


Active

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.


Active

STATE-019 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.


Active

STATE-901 The IRS Submission ID referenced in the State Submission Manifest must be present in the e-File database.


Reject Active

STATE-902 The IRS Submission ID referenced in the State Submission Manifest must be in accepted status. Database Validation Error

Reject Active

STATE-903 Electronic Filing Identification Number (EFIN) in the State Submission Manifest must be approved and present in the e-File database.


Reject Active

T0000-013 The Message ID must be globally unique. Incorrect Data Reject and Stop

Active

T0000-014 The Submission ID must be globally unique. Incorrect Data Reject and Stop

Active

T0000-015 The ETIN in the Message ID (the first five digits) must match the ETIN provided with the request. Incorrect Data Reject and Stop

Active

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).


Active

T0000-017 The Submission ID must be 20 characters in length. Incorrect Data Reject and Stop

Active

T0000-900 Transmission cannot be a duplicate of a previously accepted transmission. Duplicate Condition

Reject and Stop

Active

X0000-005 The XML data has failed schema validation. XML Error Reject and Stop

Active

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").

XML Error Reject and Stop

Active

78


X0000-009 The SOAP envelope structure in the Transmission file must conform to the SOAP 1.1 specification.


Active

X0000-010 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.


Active

X0000-011 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).


Active

X0000-012 The name of a binary attachment file must be less than or equal to 64 bytes. Incorrect Data Reject and Stop

Active

X0000-015 Each zip entry in the Attachment Zip file must end with ".zip" extension. Data Mismatch Reject and Stop

Active

X0000-017 ZIP Entry names in the transmission ZIP archive must be unique. Duplicate Condition

Reject and Stop

Active

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.


Active

X0000-019 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.


Active

X0000-020 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.


Active

X0000-021 The submission zip archive entries (zip files) in the container zip file must be in the root directory of the container zip file.


Active

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

Reject Active

X0000-024 Unable to read a binary attachment in the Submission Zip Archive. Incorrect Data Reject and Stop

Active

X0000-025 Unable to read XML data from the Submission Zip Archive. Incorrect Data Reject and Stop

Active

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.


Active

X0000-027 Year (YYYY) in the SubmissionID must be processing year. Incorrect Data Reject Active X0000-028 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 Reject and

Stop 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/").


Active

X0000-031 Zip Entry names must consist of ASCII characters only. Incorrect Data Reject and Stop

Active

X0000-032 Unable to extract submission Zip Archive from the Message Attachment zip file. Incorrect Data Reject and Stop

Active

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Tax Year 2013v5.0 1040 Business Rules Release 9.0

1040BusRulesTY2013v5.0Rpt Page 80 of 80


X0000-033 Modernized e-File (MeF) accepts submissions only in the Unicode Transformation Format-8 (UTF-8) format.


Active

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Arizona MeF Business Rules Page 1 of 2

Error ID

Description Form Number Logic/Relationship

500 Return failed Schema Level Validation. All Forms Document must validate against Schema ("Schema Validation")

501 <OriginalSubmissionDate> or <Timestamp> is future date; they must be less than or equal to current date.

All 140, 204 <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, 204StatePayment.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, 140NRIf 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 140Reject 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, 140NRValid 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)

507 Inconsistent Vision Exemption Data 140, 140A, 140PY, 140NR

508 Invalid Software Developer All Forms Not form specific - All submissions

509Missing 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 date April 15. After return due date April 15, Requested Payment Date must be same as Return Date (Timestamp).

Financial SectionRequested Payment Date is validated during schema validation. StatePayment.RequestedPaymentDate must contain a valid date.

511 Inconsistent Form 131 Data All 140 Date format must be CCYYMMDD

Arizona Department of RevenueBLUE - changes from ver G to ver H

GREEN - changes from H to I

Draft - ver IRev:12/28/2012

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Arizona MeF Business Rules Page 2 of 2

Error ID

Description Form Number Logic/Relationship

512 Missing List of Credit Forms Used is missing. 140, 140PY, 140NR If CreditsFromAZ301is greater than 0 and node RefundCreditType is missing reject the return.

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 RevenueBLUE - changes from ver G to ver H

GREEN - changes from H to I

Draft - ver IRev:12/28/2012

83

CA Individual e-file BUSINESS RULES FOR TAX YEAR 2013

Version 2013v2.0

Rule Number Proprietary Error Code

Parent Schema Rule Text Severity

F540/NR/NRS/2EZ-005 016, 022 Return Header 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).

Reject and Continue

F540/NR/NRS/2EZ-010 531 If Primary Taxpayer or Spouse/RDP date of death [DeceasedDate] is present, then Guardian/Executor Name [GuardianExecutorName] and Decedent Representative's Title [Title] must be present.

Reject and Continue

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 [CA-ReturnHeader]. 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 When the Transmission Type is not equal to Online, then the CA PIN Type Code [CAPINTypeCode] must equal "PractitionerPIN", “SelfSelectPIN-Practitioner", or “NoPINUsed".

Reject and Continue

F540/NR/NRS/2EZ-080 668 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.

Reject and Continue

CA Franchise Tax Board 12/20/13 1

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F540/NR/NRS/2EZ-090 670 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].

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]

Reject and Continue

F540/NR/NRS/2EZ-100 671 If CA PIN Type Code [CAPINTypeCode] is equal to "SelfSelectPIN-Practitioner" and the Filing Status [FilerStatus] is equal to Married/RDP Filing Jointly "MarriedOrRDPFilingJointly" then the following element must be present:

• Spouse/RDP Signature [SpouseRDPSignature] including Prior Year AGI [PriorYearAGI]

Exception: The Spouse/RDP Date of Death [DeceasedDate] is significant.

Reject and Continue

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 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.

Reject and Continue

F540/NR/NRS/2EZ-130 675 The Primary Taxpayer PIN [PIN] cannot equal 00000. Reject and Continue

F540/NR/NRS/2EZ-140 675 The Spouse/RPD PIN [PIN] cannot equal 00000. Reject and Continue

F540/NR/NRS/2EZ-150 676 If CA PIN Type Code [CAPINTypeCode] is equal to "NoPINUsed", then the following elements cannot be present: • Primary Taxpayer Signature [PrimarySignature], • Spouse/RDP Signature [SpouseRDPSignature], and • Practitioner PIN [PractitionerPIN].

Reject and Continue

F540/NR/NRS/2EZ-160 677 If CA PIN Type Code [CAPINTypeCode] is equal to "PractitionerPIN", "SelfSelectPIN-Practitioner", or "SelfSelectPIN-Online" AND Filing Status [FilerStatus] is other than "MarriedOrRDPFilingJointly", then the Spouse/RDP Signature [SpouseRDPSignature] cannot be present.

Reject and Continue


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F540/NR/NRS/2EZ-170 679 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

F540/NR/NRS/2EZ-180 680 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

F540/NR/NRS/2EZ-190 681 If CA PIN Type Code [CAPINTypeCode] is equal to "SelfSelectPIN-Online", then the following 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]

Reject and Continue

F540/NR/NRS/2EZ-200 682 If CA PIN Type Code [CAPINTypeCode] is equal to "SelfSelectPIN-Online" and the Filing Status [FilerStatus] is equal to Married/RDP Filing Jointly "MarriedOrRDPFilingJointly" then the following element must be present:

• Spouse/RDP Signature [SpouseRDPSignature] including Prior Year AGI [PriorYearAGI]


Reject and Continue

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 provided in the Return Header. The Primary Taxpayer on this return is ineligible to participate 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).

Reject and Continue

F540/NR/NRS/2EZ-230 687 There is an error with the Prior Year California Adjusted Gross Income [PriorYearAGI] amount provided in the Return Header. The Spouse/RDP on this return is ineligible to participate in the 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).

Reject and Continue


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F540/NR/NRS/2EZ-240 689 The Primary Taxpayer's Signature Date [SignatureDate] must be within the current processing year.

Reject and Continue

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].

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].

Reject and Continue

F540/NR/NRS/2EZ-300 698 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]


Reject and Continue

F540/NR/NRS/2EZ-310 699 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


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F540/NR/NRS/2EZ-320 900 The Primary Taxpayer SSN [SSN] has been used on a previously accepted return. Reject and Continue

F540/NR/NRS/2EZ-330 903 The Spouse/RDP SSN [SSN] has been used on a previously accepted return. Reject and Continue

F540/NR/NRS/2EZ-340 511 Filing Status If Filing Status [FilerStatus] is "MarriedOrRDPFilingJointly", then Spouse/RDP SSN [SSN], First Name [First Name] and Last Name [LastName] must be present

Reject and Continue

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

F540/NR/NRS/2EZ-350 512 If Filing Status [FilerStatus] is "Single" or "HeadOfHousehold", then Spouse/RDP SSN [SSN] cannot be present.

Reject and Continue

F540/NR/NRS/2EZ-360 514 If Filing Status [FilerStatus] is "QualifyingWidow", then Line 5 [YearSpouseRDPDied] must be present and cannot be more than two years before the tax year of the return.

Reject and Continue

F540/NR-370 527 Exemptions If Form 540/NR, Line 10, Dependent Name [Name] is present, then Line 10, total Dependents [Count] must be greater than zero. If Line 10, total Dependents [Count] is greater than zero, then Line 10, Dependent Name [Name] must be present.

Reject and Continue

F540/NR-380 515 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

F540NRS-380 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 Taxable Income If Form 540/NR, Line 6 [ClaimedAsDependent] is "No" and Schedule CA (540 or 540NR) is not attached, then Line 18 [CADeductions] must equal a valid standard deduction amount.

Reject and 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 .

Reject and Continue

F540NR/NRS-400 530 Form 540NR/NRS, Line 12 [CAWages] must equal the sum of all CA Forms W-2's, Line 16 [StateWagesAmt], where the State Name [StateAbbreviationCd] equals "CA", unless Form W-2, Line 13 [StatutoryEmployeeInd] is checked.

Reject and Continue

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


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F540/NR-410 552 If Form 540/NR, Line 14 [CAAdjSubtractions] is greater than Line 13 [FederalAGI] then Line 15 [SubtotalAfterCASubtractions] must be negative.

Reject and Continue

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 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.

Reject and Continue

F540NR-430 518 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.

Reject and Continue

F540-440 517 Tax/CA Taxable Income

Unless Form 540, Line 31 Computation Method [ComputationMethod] indicates "FTB 3800" or "FTB 3803", Line 31 Tax Amount [StateIncomeTax] must be correct based on Line 19 [CATaxableIncome] and Filing Status [FilerStatus] indicated. Please review the California Tax Tables or Tax Rate Schedule to determine the correct tax amount.

Reject and Continue

F540NR-440 517 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.

Reject and Continue

F540NRS-440 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

F540/NR-450 536 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


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F540/NR-460 536 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

F540/NR-470 537 If Form 540/NR, Line 31 [ComputationMethod] indicates FTB 3800, then Form 3800 must be attached.

Reject and Continue

F540/NR-480 537 If Form 540/NR, Line 31 [ComputationMethod] indicates FTB 3803, then Form 3803 must be attached.

Reject and Continue

F540-490 537 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

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


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F540-525 538 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 corresponding credit form is required to be attached.

Reject and Continue

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


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F540NR-525 538

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

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 corresponding credit form is required to be attached.

Reject and Continue

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] amount cannot exceed $ 60.

Reject and Continue

F540-560 519 If Form 540, Line 46 [NonrefundableRentersCr] and Line 115 [Refund] amounts are 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. Renter's credit is nonrefundable.

Reject and Continue


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F540NR-560 519 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

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.

Reject and Continue

F5402EZ-560 519 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 21 [TotalTax] are not significant, then you do not need to file a return. Renter's credit is nonrefundable.

Reject and Continue

F540-565 523 If Form 540, Line 40 [NonrefundableChildAndDepCareCr] and Line 115 [Refund] amounts are 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.

Reject and Continue

F540NR-565 523 If Form 540NR, Line 50 [NonrefundableChildAndDepCareCr] and Line 115 [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. Child and Dependent Care Expenses Credit is nonrefundable.

Reject and Continue

F540-570 520 If Form 540, Line 46 [NonrefundableRentersCr] is present, then Line 17 [CAAGI] cannot be greater than $36,955 for Filing Status [FilerStatus] "Single" or "MarriedOrRDPFilingSeparately" to claim this credit.

Reject and Continue

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


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F5402EZ-580 520 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 Other Taxes 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


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F540-650 306 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

F540NR-650 306 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

F540-660 521 Payments 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-660 521 If Form 540NR, Line 81 [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

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

On Form W-2 W-2G 1099-R

“CA” is present in Line 15, [StateAbbreviationCd] Line 13, [StateAbbreviationCd] Line 13, [StateAbbreviationCd]

Withholding Amount Checked Line 17, [StateIncomeTaxAmt] Line 14, [StateTaxWithheldAmt] Line 12, [StateTaxWithheldAmt]

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:

Reject and Continue

F540NR-670 521

On Form W-2 W-2G 1099-R

“CA” is present in Line 15, [StateAbbreviationCd] Line 13, [StateAbbreviationCd] Line 13, [StateAbbreviationCd]

Withholding Amount Checked Line 17, [StateIncomeTaxAmt] Line 14, [StateTaxWithheldAmt] Line 12, [StateTaxWithheldAmt]

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:

Reject and Continue

F540NRS-670 521

On Form W-2

“CA” is present in Line 15, [StateAbbreviationCd]

Withholding Amount Checked Line 17, [StateIncomeTaxAmt]

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


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F5402EZ-670 521

On Form W-2 1099-R

“CA” is present in Line 15, [StateAbbreviationCd] Line 13, [StateAbbreviationCd]

Withholding Amount Checked Line 17, [StateIncomeTaxAmt] Line 12, [StateTaxWithheldAmt]

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:

Reject and Continue

F540-690 564 There is an error with the Real Estate and Other Withholding in the “Payments” section of your return. If Form 540, Line 73 [RealEstateAndOtherCAWithholding] is significant, then Form(s) 592-B and/or 593 must be attached.

Reject and Continue

F540NR-690 564 There is an error with the Real Estate and Other Withholding in the “Payments” section of your return. If Form 540NR, Line 83 [RealEstateAndOtherCAWithholding] is significant, then Form(s) 592-B and/or 593 must be attached.

Reject and Continue

F540-700 564 Form 540 Line 73 [RealEstateAndOtherCAWithholding] must equal the total amounts withheld on all Form(s) 592-B [CATaxWithheld], plus [BackupWithholding], and 593 [WithheldFromSeller].

Reject and Continue

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


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F540NR-740 240 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

F540-750 240 If Form 540, Line 40 [NonrefundableChildAndDepCareCr] exceeds $1050 then Form 3506, Line 2 [QualifyingPersonInformation] must have at least two occurrences.

Reject and Continue

F540NR-750 240 If Form 540NR, Line 50 [NonrefundableChildAndDepCareCr] exceeds $1050 then Form 3506, Line 2 [QualifyingPersonInformation] must have at least two occurrences.

Reject and Continue

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 Due

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.

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 Contributions 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


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F540-790 537, 551 Interest and Penalties

If Form 540, Line 113 [EstimatedTaxPenalty] is significant, then CA Form 5805 indicator attribute [caForm5805Ind] or CA Form 5805F indicator attribute [caForm5805FInd] must be present.

Reject and Continue

F540NR-790 537, 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 113 [EstimatedTaxPenalty] amount must equal Form 5805, Part II, Line 13 [EstimatePenalty].

Reject and 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 Line 123 [EstimatedTaxPenalty] amount must equal Form 5805F, Part II, Line 15 [EstimatePenalty] or line 16 [NetEstimatePenalty].

Reject and Continue

F540-840 107 Amount You Owe If the Electronic Funds Withdrawal (EFW) [PaymentType] is "Return", then Form 540, Line 111 [AmountOwed] must be significant.

Reject and Continue

F540NR/NRS-840 107 If the Electronic Funds Withdrawal (EFW) [PaymentType] is "Return", then Form 540NR/NRS, Line 121 [AmountOwed] must be significant.

Reject and Continue

F5402EZ-840 107 If the Electronic Funds Withdrawal (EFW) [PaymentType] is "Return", then Form 5402EZ, Line 27 [AmountOwed] must be significant.

Reject and Continue


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F540/NR/NRS/2EZ-860 106 There is an error with the Electronic Funds Withdrawal Date information. If the return is filed on or after 10/15/2014 and the payment type [PaymentType] is "Return", then the date requested [RequestedDate] cannot be later than the timestamp [Timestamp] in the return header.

Reject and Continue

F540/NR/NRS/2EZ-870 110 Future Estimated Tax Payment

If the Electronic Funds Withdrawal (EFW) [PaymentType] is "Estimate", then the date requested [RequestedDate] must be on or before 1/15/2015.

Reject and Continue

F540/NR/NRS-880 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

F540-890 103 Refund and Direct Deposit

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

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]. Reject and Continue

F540NR/NRS-900 104 Form 540NR/NRS, Line 126 [AccountNumber] cannot be the same as Line 127 [AccountNumber].

Reject and Continue

F5402EZ-900 104 Form 5402EZ, Line 29 [AccountNumber] cannot be the same as Line 30 [AccountNumber]. Reject and Continue

SCHCA/ NR-010 545 Schedule CA (540)/ CA (540NR)

Schedule CA/NR, Line 13, column (b) [CapitalGainLoss] amount must equal Schedule D, Line 12a [FedMoreThanCA].

Reject and Continue

SCHCA/ NR-020 546 Schedule CA/NR, Line 13, column (c) [CapitalGainLoss] amount must equal Schedule D, Line 12b [FedLessThanCA].

Reject and Continue

SCHCA/NR-030

547 Schedule CA/NR Line 14, column (b) [OtherGainsLosses] amount must equal Schedule D-1, Line 21a [FedMoreThanCA].

Reject and Continue

SCHCA/NR-040

548 Schedule CA/NR Line 14, column (c) [OtherGainsLosses] amount must equal Schedule D-1, Line 21b [FedLessThanCA].

Reject and Continue


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SCHD/NR-010 Schedule D If Schedule D/NR, Line 10 [IRS1040CapitalGainLoss] amount is greater than Line 11 [CACapitalGainLoss], then Line 12a [FedMoreThanCA] must equal Schedule CA/NR, Line 13, column (b) [CapitalGainLoss].

Reject and Continue

SCHD/NR-020 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

SCHD1-010 Schedule D-1 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 Form 8824 must be attached to the state return.

Reject and 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

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".

Reject and Continue

FW2-010 123 Form W-2 Form W-2, Line 1 [WagesAmt] must be present and greater than zero, unless Employers Use Code [EmployersUseCd] is only equal to "Q".

Reject and Continue

FW2-020 559 Form W-2, Line 15 [EmployersStateIdNumber] cannot match Line 16 [StateWagesAmt], if both are present.

Reject and 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

FW2-050 Form W-2 Box a, Employees social security number [EmployeeSSN] must be within the valid range of SSNs

Reject and Continue

FW2-060 565 Form W-2, Line 17 [StateIncomeTaxAmt] cannot equal Line 1 [WagesAmt] or Line 16 [StateWagesAmt]

Reject and Continue


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FW2G-010 559 Form W-2G Form W-2G, Line 13 [PayersStateIdNumber] cannot match Line 14 [StateTaxWithheldAmt], if both are present.

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

F3506-020 Form 3506, Part II, Line 1e, social security number [SSN] must be within the valid range of SSNs.

Reject and Continue

F3801-010 Form 3801 If Form 3801, Side 2, Line 1d [TotalFederalNetIncomeLoss] amount is significant, then amount must equal Schedule CA (540 or 540NR), Line 12, column A [BusinessIncomeLoss].

Reject and Continue

F3801-020 If Form 3801, Side 2, Line 2d [TotalFederalNetIncomeLoss] amount is significant, then amount must equal Schedule CA (540 or 540NR), Line 17, column A [Rents].

Reject and Continue

F3801-030 If Form 3801, Side 2, Line 3d [TotalFederalNetIncomeLoss] amount is significant, then amount must equal Schedule CA (540 or 540NR), Line 18, column A [FarmIncomeLoss].

Reject and Continue

SCHHOH-010 400 Form 4803e HOH Schedule HOH, Line 1 [QPRelationshipCode] other explanation attribute [otherExplanation] must be present if Relationship Code [QPRelationshipCode] is “6”.

Reject and Continue

SCHHOH-015 Schedule HOH, Line 2, Qualifying Person's SSN [SSN] must be within the valid range of SSNs. Reject and Continue

SCHHOH-020 409 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

SCHHOH-030 If Schedule HOH, Line 6 [DidQPLiveWithYou] is checked "NO", then the beginning and ending dates [LivingWithPeriod] or total number of days the qualifying person lived with you [TotalLivingWithDays] must be present unless qualifying person absent reason code [ReasonQPAbsentCode] equals “ H “.

Reject and Continue

SCHHOH-040 412 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


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SCHHOH-065 If Schedule HOH, Line 11b [LivedWithSpouseOrRDPDuringTY] is checked "Yes", then Line 11b [PeriodLivedWithSpouseOrRDP] must be present.

Reject and Continue

SCHHOH-070 415 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

F5805-010 Form 5805 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

F5805F-010 Form 5805F If Form 5805F is attached, then Form 540 Line 113 or Form 540NR Line 123, CA Form 5805F indicator attribute [caForm5805FInd] must be present.

Reject and Continue

R0000-010 145 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

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 Continue

R0000-065 151, 152, 153, 154,

155, 156, 157

The total number of documents contained within the return [CA-ReturnData] must match the document count attribute [documentCount] contained within the specific return [CA-ReturnData] 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. Reject and Continue

X0000-010 General Schema Rules

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 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


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T0000-010 831 CA-Transmission Manifest

The number of submissions listed in the Submission Data List [SubmissionDataList] does not equal the actual number of submission ZIP archives/files attached.

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.

Reject and Stop

T0000-060 822 The Transmission ID [TransmissionId] is not unique. Reject and Stop

T0000-070 840 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

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

T0000-100 820 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

T0000-140 General Transmission Errors

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. Reject and Stop

T0000-160 No attachments/submissions are present. Unable to proceed. Reject and Stop


104


Version 2013v2.0



T0000-170 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

X0000-040 CA-Submission Manifest

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 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 to resolve this error.

Reject and Continue

S0000-015 027 The EFIN [EFIN] in the Submission ID [SubmissionId] (the first six digits) must match the EFIN [EFIN] in the Submission Manifest [CA-SubmissionManifest].

Reject and Continue

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. Reject and Stop

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

S0000-070 902 The Submission ID [SubmissionId] has been used on a previously accepted return. Reject and Stop

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

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

S0000-095 010 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

S0000-098 If the Submission Type [SubmissionType] within the Submission Manifest [CA-SubmissionManifest] is “540”, "540NR", "540NRS", or "5402EZ" then the SSN [PrimarySSN] in the Submission Manifest must be present.

Reject and Stop


105


Version 2013v2.0



S0000-100 General Submission Errors


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. Reject and Stop

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


106

BZIELONKA

Typewritten Text

MeF Error Code Form Line Number MeF Error Description

ACK IT-370IT-201IT-203IT-214NYC-210

Form(s) have passed MeF Schema Validation and Business Rules.

R0003 IT-370 Extension invalid, filed after due date.R0005 IT-370 Spouse SSN

Spouse Last NameSpouse First Name

Spouse first or last name or SSN missing

R0006 IT-370IT-201IT-203IT-214NYC-210

Primary SSN Primary Social Security Number (SSN) is invalid.

R0007 IT-370IT-201IT-203IT-214NYC-210

Spouse SSN Invalid Spouse ID. It is equal to Prime ID.

R0009 IT-370IT-201IT-203IT-214NYC-210

Taxpayer's mailing address blank or incorrectly formatted

R0011 IT-201IT-203

Filing Status Joint claim and spouse's first name, last name, DOB, and/or SSN blank

R0012 IT-201IT-203

Filing Status Filing Status 3 and Spouse's SSN missing

R0013 IT-201IT-203

3635

Filing Status 5 and Dependent Exemptions blank or zero

R0015 IT-201IT-203

Box F and Line 69 Box E and Line 60

NYC School Tax Credit claimed but NYC resident question incorrect

R0019 IT-370 Special Condition Code

Invalid special condition code value.

R0097 IT-203IT-360.1

1 – 18 (Col B) (Col C)

Amounts from IT-360.1 are not carried over correctly to Main Form

R0098 IT-203 1 NYS wages cannot be more than federal wages.R0100 IT-203 1 NYS Wages should not be equal to zero when W-2 shows NY wages

108

BZIELONKA

Typewritten Text

BZIELONKA

Typewritten Text

BZIELONKA

Typewritten Text

New York

R0101 IT-201IT-203

11(Federal Amount)

Wages, tips and other compensation reported on return is less than amount on W-2 and/or 1099-R

R0102 IT-201IT-203

1919

A computational error occurred in calculating the Federal AGI

R0103 IT-201IT-203

2121

Public employee 414(h) retirement contribution not equal to amount on W-2

R0104 IT-201 2223

NYC Flexible Benefits Program not equal to amount on W2

R0105 IT-201IT-203

3331

A computational error occurred in calculating the NYS Adjusted Gross Income on return.

R0106 IT-201IT-203

3433

Standard deduction indicated but not equal to standard deduction for filing status.

R0107 IT-201IT-203

4247

NYS nonrefundable credits not = amount on IT-201-ATT or IT-203-ATT

R0108 IT-201IT-203

4549

Net other NYS taxes not = amount on IT-201-ATT or IT-203-ATT

R0109 IT-201 47, 50 Return rejected. Full or Part-Year residency improperly indicatedR0110 IT-201 47,55 Return rejected. Full-year residency in NYC or YKR improperly indicatedR0111 IT-201 47,57 Reject return if NYC Resident tax and Yonkers Part-Year Resident tax both

present If line clmd 47 > 0 and line clmd 57 > 0R0112 IT-203 45 Return rejected. Income percentage not computed properlyR0113 IT-201

IT-20350, 5151 & 52

(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(IT-203) or NYC Minimum Income Tax on IT-220 Line 23 not=to Line 52

R0114 IT-201 50, 55 Return rejected. PY residency in NYC or FY in YKR improperly indicatedR0115 IT-201 53 Return rejected. NYC nonrefundable credits not = amount on IT-201-ATTR0116 IT-201 55, 56 Return rejected. FY residency or nonresidency for YKR improperly indicatedR0117 IT-201 55, 57 Return rejected. FY or PY residency for YKR improperly indicatedR0118 IT-201

IT-2035653

Return rejected. YKR nonresident tax not = amount on Y-203

R0119 IT-201IT-203

5754

Return rejected. PY YKR resident tax not = amount on IT-360.1

R0120 IT-201 50 Return rejected. PY NYC resident tax not = amount on IT-360.1R0121 IT-201

IT-2036441

Return rejected. Child and DCC credits not = amount on IT-216.

R0122 IT-201IT-203IT-203-ATT

65, 704310, 11, 32

IT-215 present. NYS/NYC earned income credit not on applicable form(s)

R0123 IT-201IT-203

6543

NYS EIC claimed. Credit amount on return not = amount on IT-215

R0124 IT-201 67 Real Property Tax Credit not = amount on IT-214

109

R0125 IT-201IT-203

69, (C)60, (C)

NYC school tax credit claimed. Dependent question improperly completed

R0127 IT-203 60, 51, G 1,2,3

NYC school tax credit claimed. PY resident section improperly completed

R0128 IT-201IT-203

7161

Other refundable credits not = amount on IT-201-ATT or IT-203-ATT

R0129 IT-201IT-203

7262

NYS withholding not = amount on wage and tax statements

R0130 IT-201IT-203

7363

NYC withholding on form not = amount on W-2

R0132 IT-201IT-203

7464

YKR withholding not = W-2's or YONKERS not in Locality Name field.

R0134 IT-201IT-203

8171

Estimated Tax penalty not = amount on IT-2105.9

R0135 IT-201 67, (C) Real property tax credit claimed. Dependent question improperly completedR0136 IT-201 67, 33 Household Gross Income exceeds eligible valuesR0138 IT-201

IT-2033433

Itemized deductions not = amount on IT-201 or IT-203 Itemized Ded Schedule

R0139 IT-201 68 College Tuition Credit not = amount on IT-272R0140 W-2 W-2 has invalid SSN for employeeR0141 W-2G W-2G has invalid ID number for WinnerR0147 IT-370

IT-201IT-203 NYC-210 IT-214

Prime Signature Check Box

Prime Signature Indicator not set

R0148 IT-201IT-203 NYC-210 IT-214

Spouse Signature Check Box

Spouse Signature Indicator not set.

R0149 IT-201IT-203IT-370 with paymentNYC-210 IT-214

ERO Signature Check Box

ERO Signature Indicator not set.

R0152 IT-201IT-203

6960

NYC School Tax Credit invalid because FAGI > $250,000

R0153 IT-201 70 NYC EIC amount not = to IT-215R0154 IT-203-C

IT-203Non-Obligated Spouse Info.

Spouse information present but filing status is not = 2

110

R0157 IT-203-CIT-203

Non-Obligated Spouse Info.

Non-obligated spouse SSN on IT-203-C not = PR or SP SSN on IT-203.

R0158 IT-203 ITEM H Nonresident taxpayer and IT-203-B not attachedR0159 IT-203

IT-203 -BITEM H You are a resident of NYS for YYYY. Re-file resident tax return IT-201

R0160 IT-201 63 ESCC not = amount on IT-213 or ESCC not claimed with IT-213 attachedR0161 IT-209

IT-215Return rejected. Cannot attach both IT-209 and IT-215 to return.

R0162 IT-201 65, 66 Return rejected. Cannot claim both NYS EIC and Noncustodial EICR0163 IT-201 65 NYS EIC claimed but not = amount on IT-209R0164 IT-201 70 NYC EIC claimed but not = amount on IT-209R0165 IT-201 65, 70 NYS EIC and/or NYC EIC claimed but no IT-209 or IT-215 attachedR0166 IT-201 66 Noncustodial EIC claimed not = noncustodial EIC on IT-209 line 43R0167 IT-203

w/IT-203CThe taxpayer with New York Source income needs to be the primary taxpayer

R0168 IT-203 Spouse name When filing IT-203-C the spouse's name should be left blank on the IT-203R0169 Header Spouse's social

security numberThe spouse's identification number was either invalid, or could not be verified at this time.

R0170 Header Primary SSN The primary ID was either invalid, or could not be verified at this time

R0171 NYC-210 1,3 NYC school tax credit claimed and number of months not completed properly R0172 NYC-210 2,4 NYC school tax credit claim and dependent question not completed properlyR0200 IT-201

IT-203 34 33

Itemized deduction computed incorrectly on IT-201 or IT-203 Itz Ded Schedule

R0204 IT-203-ATT 8 NYS nonrefundable credits not = amount on IT-203-ATTR0205 IT-201-ATT

IT-203-ATT2322

NYS tax not = amount on IT-201-ATT or IT-203-ATT

R0206 IT-201-ATTIT-203-ATT

2625

Sep lump tax distribution on IT-230 but not on IT-201-ATT or IT-203-ATT


2726

Res cr sep tax on lump-sum dist on IT-112.1 not = IT-201-ATT or IT-203-ATT


2928

NYS min tax on IT-220 not = amount on IT-201-ATT or IT-203-ATT

R0209 IT-203-ATT 30 Excess CDCC on IT-216 not = amount on IT-203-ATTR0210 IT-203-ATT 32 Excess NYS EIC on IT-215 not = amount on IT-203-ATTR0212 IT-201-ATT 31 NYC min tax on IT-220 not = amount on IT-201-ATTR0213 IT-201

IT-203-ATT411

Resident credit on IT-112-R and/or IT-112-C not = IT-201 or IT-203-ATT


45

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 IT-203-ATT 9 PY Res Refundable CDCC credit on IT-216 not = amount on IT-203-ATTR0217 IT-203-ATT 10 PY Resident Refundable NYS EIC on IT-215 not = amount on IT-203-ATTR0218 IT-201-ATT 11 Farmers' school tax credit on IT-217 not = amount on IT-201-ATTR0219 IT-201-ATT

IT-2039A52B

Part-Year Resident Nonrefundable NYC CDCC not = amount on IT-216

R0220 IT-203-ATT 9A52B

Part-Year Resident Refundable NYC CDCC not = amount on IT-216

R0237 IT-201 IT-201-D

68 Cannot claim CTC (line 68) AND Coll Tuition Itz Ded on IT-201D (line 15)

R0243 IT-201-ATT IT-203-ATT

34

LTC insurance credit on IT-249 not = amount on IT-201-ATT or IT-203-ATT

R0244 IT-201 IT-201-D

1115

College Tuition Itz Ded on IT-201 D Resident Itz Ded Schedule. IT-272 not present

R0246 IT-203 B IT-203D

1115

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

R0247 IT-203-ATT 11 PY Resident Refundable NYC EIC on IT-215 not = IT-203-ATTR0251 IT-201-ATT

IT-203-ATT67

Total Other NRFND/Carryover Credits claimed not = credits on e-file forms.


1212

Total Other Refundable Credits claimed not = credits on e-filed forms


2019

Total Other NYS Taxes claimed not = credits on e-filed forms


23

Total Other NRFND/Carryover Credits claimed not = IT-250 line 14


56

Solar Electric Generating Equipment credit claimed not = IT-255 line 7


1514

NYS Claim of Right Credit claimed not equal to IT-257 line 6.


1615

NYC Claim of Right Credit claimed not equal to IT-257(s) lines 9 and/or 12.


1716

YKR Claim of Right Credit claimed not = IT-257 lines 15 and/or 18

R0259 IT-201-ATTIT-360.1

3251

NYC Separate tax: lump-sum distrib. IT-230 but not IT-201ATT or IT-360.1

R0260 IT-201-ATT 34 Total other NYC taxes not equal to lines 31 + 32 + 33. R0261 IT-203-ATT 17 Total NYS, NYC, and Yonkers Refundable credits is not correctR0262 IT-201-ATT 7 Total NYS Nonrefundable Credits not = IT-201-ATT lines 1+2+3+4+5+6R0263 IT-201-ATT 10 Total NYC Nonrefundable Credits not = IT-201-ATT lines 8+9+9aR0264 IT-201-ATT 18 Total Refundable Credits claimed not = to lines 14 + 15 + 16 + 17.

112

R0265 IT-201-ATT 30 Total net other NYS taxes claimed not = to lines 25 + 28 + 29.R0267 IT-203-ATT 8 Total NYS Nonrefundable Credits not = IT-203-ATT lines 1+2+3+4+5+6+7R0300 IT-212 Part 3, Line 23 Rehabilitation Credit on IT-212 not = amount on IT-212-ATTR0301 IT-212 Part 3, Line 24 Employment Incentive Credit on IT-212 not = amount on IT-212-ATTR0302 IT-212 Part 4, Line 27 Addback Credit on early dispositions on IT-212 not = amount on IT-212-ATT

R0325 IT-214 7 IT-214 has incomplete or invalid qualifying person info. Return rejectedR0326 IT-214 1 RPTC claimed on IT-214 for Part-Year Resident. Return rejected.R0327 IT-214 2 RPTC claimed on IT-214, but did not occupy same residence for 6 mosR0328 IT-214 3 RPTC claimed on IT-214 with owned property valued > $85,000R0329 IT-214 4 RPTC claimed on IT-214 but claimed as dependent on another TP Fed Return

R0330 IT-214 5 RPTC claimed on IT-214 but was resident of tax exempt propertyR0335 IT-214 22 RPTC claimed on IT-214 but rent exceeds eligible valuesR0336 IT-214 16 RPTC claimed on IT-214 but HH gross income exceeds eligible valuesR0337 IT-214 10 Sum of IT-201 lines 20-23 must equal NY AdditionsR0350 IT-215 1 Cannot claim EIC on IT-215 if Federal EIC not claimedR0351 IT-215 2 Cannot claim EIC on IT-215 if investment income exceeds eligible valuesR0363 IT-215 6, 7 ,8 IT-215 - Wages, taxable scholarship and/or business income/loss = zeroR0367 IT-215 14 IT-215 - Household credit amount not = IT-201line 40 or IT-203 line 39R0368 IT-215 20 Part-Year Resident NYS EIC on IT-215 and IT-203 Item G incorrectR0369 IT-215 21 IT-215 line 21 not = IT-203-ATT line 31R0371 IT-215 28A PY NYC AGI on IT-215 line 28A not = IT-360.1 line 20 Column AR0372 IT-215 28B PY NYC AGI on IT-215 line 28B not = IT-360.1 line 20 Column BR0386 IT-216 6 IT-216 No earned income for primary taxpayerR0387 IT-216 11 IT-216 Federal Child and DCC exceeds allowable limitR0388 IT-216 14, 24, 26, 27, 28 NYS Child and DCC = 0 and IT-216 line 24, 26, 27 or 28 > 0R0389 IT-216 17 IT-216 line 17 not = IT-203-ATT line 29R0390 IT-216 16 IT-216 PY Resident Child and DCC and IT-203 Item G incomplete/incorrect

R0391 IT-216 3A IT-216 Qualified Expenses exceeds allowable limitR0392 IT-216 7 Filing Status 2 and no spouse earned income on IT-216R0393 IT-216 2 IT-216 care provider's SSN or EIN invalidR0395 IT-216 15 Amount present and not = IT-203 line 40R0396 IT-216 29

Amount from Wks 1, Line 10

IT-216 PY NYCAGI not = IT-360.1 Line 18 Column B

R0397 IT-216 30Amount from Wks 1, Line 11

IT-216 PY NYCAGI not = IT-360.1 Line 18 Column A

R0400 IT-217 A IT-217 Question A must = Yes to claim farmers' school tax credit

113

R0401 IT-217 B IT-217 Question B must = Yes to claim farmers' school tax creditR0402 IT-217 C IT-217 Question C must = Yes to claim farmers' school tax creditR0403 IT-217 D IT-217 Question D must = Yes to claim farmers' school tax creditR0404 IT-217 Part 2, Lines 1 & 2 IT-217 Qual agricultural prop must > 0 to claim farmers' school tax creditR0407 IT-217 Part 2, Lines 10 & 11 IT-217 Paid eligible school taxes must > 0 for farmers' school tax credit

R0450 IT-230 Part 1 Cannot file IT-230 if no federal Form 4972 filedR0460 IT-272 3 IT-272 Qualified college tuition expenses must > 0 to claim CTCR0461 IT-272

IT-203-BPart 1Schedule C

IT-272 Part 1- Incomplete or incorrect Student Information

R0475 IT-360.1 54 IT-360.1 Part-year NYC UBT credit not = IT-219 line 11R0477 IT-360.1 58 IT-360.1 Child and DCC not = IT-216 line 14R0478 IT-360.1 59 IT-360.1 NYS EIC not = IT-215 line16R0479 IT-360.1 61 IT-360.1 Real property tax credit not = IT-214 line 33R0480 IT-360.1 63 IT-360.1 Amount of credits not = IT-201-ATT line 13R0482 IT-360.1 67 IT-360.1 NYS nonrefundable credit not = IT-203-ATT line 8R0483 IT-360.1 69 IT-360.1 Net other NYS taxes not = IT-203-ATT line 33R0484 IT-360.1 71 IT-360.1 Refundable credits not = IT-203-ATT lines 9+10+12R0485 IT-360.1 62 IT-360.1 College tuition credit not = IT-272 line 5 or 7R0486 IT-360.1 57 IT-360.1 Empire State Child Credit > 0 and not = IT-213 line 16R0487 IT-360.1 60 IT-360.1 Noncustodial parent NYS EIC > 0 and not = IT-201 line 66R0501 W-2 Box b Employer Identification Number is invalidR0502 W-2 Box 1, 17, 19 NYS + NYC + YKR tax withheld > 0 and greater than or = wagesR0503 W-2 Box 17, 19 NYC or YKR tax withheld > 500 and = NYS tax withheldR0504 NYS W-2G Box 1,15,17 NYS + NYC + YKR tax withheld > 0 and >= gross winningsR0505 1099-R Box 1,12,15 NYS + NYC + YKR tax withheld > 0 and >= gross distributionsR0506 1099-G Box 11,1 NYS tax withheld > 0 and >= Unemployment CompensationR0509 1099-MISC Withholding NYS,NYC,YKR >= 1099-MISC lines 1-3, 5-8, 10, 13-15 (a&b)

R0600 IT-209 1,2,3,4,5,6,7 Cannot file IT-209 if any of lines 1 through 7 not = YesR0601 IT-209 8,9,10,11, 12 Cannot file IT-209 if any of lines 8 through 12 not = NoR0613 IT-209 16 IT-209 Total Earned Income not = line 13 - line 14 + 15R0614 IT-209 17 IT-209 Federal AGI not = IT-201 line 19.R0615 IT-209 32, 43 Noncustodial EIC must be the greater of line 24 or line 31R0616 IT-209 33,35 Reject if line 33=No and Line 35>0R0617 IT-209 34 IT-209 Claim qual child box = Yes and child first/last name or SSN missingR0623 IT-209 3 Child 2 information is present but incompleteR0628 IT-209 44 Not full-year NYC resident. Cannot claim NYC EICR0629 IT-209 46 IT-209 Part-year NYC AGI not = IT-360.1 Line 20 Column AR0630 IT-209 47 IT-209 Part-year NYC AGI not = IT-360.1 Line 20 Column BR0641 IT-213 2,3 IT-213 Line 2 and 3 must be checked and both cannot = No

114

R0642 IT-213 5 Cannot file IT-213 because you entered 0 for number of children at least 4 years old.

R0652 IT-213 4 Number of children entered not = number of children on IT-213 & IT-213-ATT

R0902 IT-370IT-201IT-203IT-214NYC-210

- 837334B6B

Checking and/or Savings box not completed correctly.

R0907 IT-201IT-203

8070

Debit amount cannot be > 0 when the return has a refund due amount

R0911 IT-370IT-201IT-203IT-214NYC-210

-83A73A34B6B

Bank account must be either "personal" or "business"

R0912 IT-370IT-201IT-203

- 8070

A return with same ACH payment request already received for this taxpayer

R0913 IT-370IT-201IT-203

- 8474

ACH Pymt Amt equals Spouse, Primary, or Prep EIN

R0914 IT-370IT-201IT-203

Filing must be calendar year period

R0915 IT-216 3E Dependent SSN on IT-216 matches Prime or Spouse SSNR0916 IT-215 4 Dependent SSN on IT-215 matches Prime or Spouse SSNR0917 IT-209 3 Dependent SSN on IT-209 matches Prime or Spouse SSNR0919 IT-213 Step 3 Dependent SSN on IT-213 matches Prime or Spouse SSNR0920 IT-209 3 Duplicate Dependent SSN for IT-209R0921 IT-215 4 Duplicate Dependent SSN for IT-215R0922 IT-216 3E Duplicate Dependent SSN for IT-216R0923 IT-213 Step 3 Duplicate Dependent SSN for IT-213R0925 IT-209 34 Dependent Date of Birth InvalidR0926 IT-215 4 Invalid Dependent DOB on IT-215R0927 It-213 4 Invalid Dependent DOB on IT-213R0928 IT-216 3 Invalid Dependent DOB on IT-216

115

R0929 IT-201IT-203

Header Spousal SSN and Name not allowed with Filing Status 1,4 or 5

R0930 IT-201IT-203IT-214NYC-210

83A73A34B5

Only one box must be checked for refund choice

R0932 IT-209 Dependent Record without Matching IT-209R0933 IT-215 Dependent Record without Matching IT-215R0934 IT-216 Dependent Record without Matching IT-216R0935 IT-213 Dependent Record without Matching IT-213R1000 All Forms Invalid Field - Schema validation detail errorR1001 All Forms Field Missing - Schema validation detail error R1002 All Forms Invalid Data Value - Schema validation detail errorR1003 All Forms Invalid Attribute - Schema validation detail errorR1004 1099G You can only file 1099G for unemployment income from NYS Dept of LaborR1005 IT-635 Schedule E & F The total line 9 amount from all Schedule E's not=equal line 11on ScheduleF 01254 IT-209

IT-213IT-215IT-216

Invalid Dependent Form ID

01153 IT-370IT-201IT-203IT-214NYC-210

Valid Liability Period Date Required

02707 IT-370IT-201IT-203IT-214NYC-210

Tax Year Begin date is after Tax Year End Date.

02708 IT-370IT-201IT-203IT-214NYC-210

Postmark date must be less than or equal to Document received date

04012 IT-370IT-201IT-203IT-214NYC-210

The combination of forms in the filing is not valid

04074 All Forms Refers to Software Developer's schema validation.

116

04075 IT-370IT-201IT-203IT-214NYC-210

-83B,C73B,C34A,C6A,C

Invalid Bank Routing Number or Account Number

04676 IT-370IT-201IT-203IT-214NYC-210

-8070 - -

Payment Amount is greater than the Balance Due Amount!

04883 IT-370IT-201IT-203 IT-214 NYC-210

The Software ID has not been approved by NYS for e-file.

04919 IT-370IT-201IT-203

Prior Tax Year of submission is not Accepted

04924 IT-370IT-201IT-203

IT-201788083B83CIT-203687073B73C

Payment Amount Conflicts with ACH Indicator

04958 Dependent Valid SSN for dependent must be provided05016 IT-370 Dependents should not be claimed on an IT-370. Remove dependent

information and resubmit.

05025 IT-370IT-201IT-203

Invalid Liability Period

05046 IT-370IT-201IT-203

Future Year returns are not Accepted

05107 IT-370IT-201IT-203

State State Code is required if Country is 'US' or 'CA'

117

05110 IT-370IT-201IT-203IT-214NYC-210

IAT IndicatorIAT Transaction

05111 IT-370IT-201IT-203

8373

Routing number cannot equal account number.

05134 IT-370IT-201IT-203

Paid Preparer NamePreparer SSN /

PREPARER is not valid for PP_NAME or THRD_PRTY_NAME

05135 All Forms Submission contains invalid XML05264 IT-370

IT-201IT-203

- 8474

ELC_AUTH_EFCTV_DT is blank

05266 IT-370IT-201IT-203

ACH_IND conflicts with RFND_OWE_IND

05267 All Forms Taxpayer SSN The identification #, social security # is invalid.05379 IT-370

IT-201IT-203

State State Adr should not be Populated when Cntry Cd Not = 'US' or 'CA'

05442 IT-370IT-201IT-203IT-201 IT-203

- 7880

Requested Debit amount cannot be greater than 99,999,999

05507 IT-201 IT-203

Incomplete Bank Payment Data

05893 IT-209 IT-213 IT-215 IT-216

Dependent Incomplete Dependent information

05901 All Forms Mapper Rules Engine Reject05902 IT-370

IT-201IT-203

Spouse Name needs to be blank for Married Filing Separate filing status

05995 IT-201 IT-203 IT-214 NYC-210

Permanent address must be listed if mailing address is PO Box

118

06026 IT-370IT-201IT-203

Your date requested for EFW is invalid or not allowed for this filing

R9999 All Forms Unmapped Exception

119

1120 BUSINESS RULES FOR TAX YEAR 2013

Version 2013v3.1


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.


F1118-002 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.


F1118-003 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.


F1118-004 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.


F1118-005 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.


F1118-006 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.


F1118-007 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.


F1118-008 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.


F1118-009 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.


F1118-010 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.


F1120-002-01 If Form 1120, checkbox A2 "Personal Holding Company" is checked, then Schedule PH (Form 1120) must be attached.

Missing Document

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F1120-027-01 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 4797 must be attached.

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F1120-049-01 If Form 1120, Schedule C, Line 14 has a non-zero value, then one or more Form 5471 must be attached.

Missing Document

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F1120-061-01 If Form 1120, Line 8 has a non-zero value, then Schedule D (Form 1120) must be attached. Missing Document

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F1120-064-01 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.

Missing Document

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F1120-078-01 If Form 1120, Line 29b has a non-zero value, then Form 1120, Line 29b must equal Form 1120, Schedule C, Line 20.


F1120-089-01 If Form 1120, Schedule K Line 7c has a non-zero value, then one or more Form 5472 must be attached.

Missing Document

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F1120-112-01 If Form 1120, Line 33 checkbox "Form 2220 is attached" is checked, then Form 2220 must be attached.

Missing Document

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F1120-122 There can be no more than one Form 3468 attached to Form 1120. Multiple Documents

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F1120-149-01 If Form 1120, Schedule K Line 7 has a choice of 'Yes' indicated, then Line 7b must have a value. Missing Data Reject Active F1120-214 If a "De Minimis Exception Election" [DeMinimisExceptionElection] is present in the return, then

Form 8697 must also be present in the return. Missing Document

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F1120-215 If a "Post-Completion Adjustments Election" [PostCompletionAdjustmentsElection] is present in the return, then Form 8697 must also be present in the return.

Missing Document

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F1120-216 If a "Delayed Reapplication Method Election" [DelayedReapplicationMethodElection] is present in the return, then Form 8697 must also be present in the return.

Missing Document

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F1120-217 If a "Simplified Marginal Impact Method Election" [SimplifiedMarginalImpactMethodElection] is present in the return, then Form 8697 must also be present in the return.

Missing Document

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F1120-228-01 If Schedule PH (Form 1120) is present in the return, then Form 1120, checkbox A2 "Personal Holding Company" must be checked.


F1120-233-01 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.

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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.


F1120-252-01 If Form 1120, Line 25 has a non-zero value, then Form 8903 must be attached. Missing Document

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F1120-258-01 If Form 1120, Schedule L is present, Form 1120, Item D "Total Assets" must equal Form 1120, Schedule L, Line 15d.


F1120-259-01 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.


F1120-260-01 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.


F1120-261-01 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.


F1120-269-01 If Form 1120, Schedule J, Line 1 checkbox is checked, then Schedule O (Form 1120) must be attached to the return.


F1120-270-01 If Form 1120, Schedule J, Line 5a has a non-zero value, then one or more Forms 1118 must be attached.

Missing Document

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F1120-271-01 If Form 1120, Schedule J, Line 5d has a non-zero value, then Form 8827 must be attached. Missing Document

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F1120-273-01 If Form 1120, Schedule J, Line 3 has a non-zero value, then Form 4626 must be attached. Missing Document

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F1120-275-01 Form 1120, Schedule J, Line 3 must equal Form 4626, Line 14. Data Mismatch Reject Active F1120-278-01 If Form 1120, Schedule J, Line 8 contains a non-zero value then Schedule PH (Form 1120) must

be attached. Missing Document

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F1120-301-01 If Form 1120, Item A4 checkbox "Schedule M-3 attached" is checked, then Schedule M-3 (Form 1120), must be attached.

Missing Document

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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.


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F1120-311-01 If Form 851 is present in the return, then Form 1120, Item A, 1a, checkbox "Consolidated return" must be checked.

Missing Document

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F1120-312-01 If Form 1120, Item A, 1a, checkbox "Consolidated return" is checked, then Form 851 must be attached.

Missing Document

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F1120-315-01 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.


F1120-316-01 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.


F1120-318-01 If Form 2220 is present in the return, Form 1120, Line 33 must equal Form 2220, Line 38. Data Mismatch Reject Active F1120-320-01 If Form 1120, Schedule J, Line 5c has a non-zero value, then Form 3800 must be attached. Missing

Document Reject Active

F1120-323-01 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.

Missing Document

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F1120-324 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.

Missing Document

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F1120-326-01 If Form 1120, Schedule J, Line 5e has a non-zero value, then Form 8912 must be attached. Missing Document

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F1120-328-01 If Form 1120, Line 20 has a non-zero value, then one or more Forms 4562 must be present in the return.

Missing Document

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F1120-329-01 If Form 1120, Schedule K, Line 4a or Line 4b has a choice of 'Yes' indicated, then Schedule G (Form 1120) must be attached.

Missing Document

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F1120-333-01 If Form 8302 is present in the return, then "Amended return" checkbox must be checked. Incorrect Data Reject Active F1120-335-01 If Schedule UTP (Form 1120) is attached, then Form 1120, Schedule K, Line 14 must have a

choice of 'Yes' indicated. Missing Document

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F1120-338-01 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.

Missing Document

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F1120-341-01 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.

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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.

Missing Document

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F1120-343-01 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.

Multiple Documents

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F1120-344-01 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.


F1120-345-01 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.

Missing Document

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F1120-346-01 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.

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F1120-347-01 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.


F1120-348-01 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.


F1120-349-01 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.


F1120-350-01 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.

Missing Document

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F1120-351-01 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.


F1120-352-01 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.


F1120-353-02 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.


F1120-354-01 Form 1120, Line 8 'CapitalGainNetIncomeAmt' must equal Schedule D (Form 1120) Part III Line 18(h) 'CapitalGainNetIncomeAmt'.


F1120-355-01 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.

Missing Document

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F1120-357-01 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.


F1120-358-01 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.


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F1120-360 If Form 1120, Schedule J Part II Line 19c, "RefundableCreditsAmt" is $500 or more, then Form 8827 must be attached.


F3800-133-01 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.

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F4562-002 If Form 4562, Line 1, 'MaximumDollarLimitationAmt' has a non-zero value, then Line 1, 'MaximumDollarLimitationAmt' must not be greater than 635,000.




F5471-001-01 If Form 5471 is attached, then Schedule N (Form 1120), Line 4b must have a non-zero value. Missing Data Reject Active F5471-034-01 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.

Missing Document

Reject Active

F5471-035-01 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.

Missing Document

Reject Active

F5471-036-01 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.

Missing Document

Reject Active

F5471-037-01 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.

Missing Document

Reject Active

F5471-038-01 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.

Missing Document

Reject Active

F5471-039-01 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.

Missing Document

Reject Active

F5471-040-01 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.

Missing Document

Reject Active

F5471-041-01 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.

Missing Document

Reject Active

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.

Missing Document

Reject Active

F5471-043-01 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.

Missing Document

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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.

Missing Document

Reject Active

F5471-071 Form 5471 'EmployerEIN' or 'ForeignEntityReferenceIdNumber' must have a value. Missing Data Reject Active F6765-003-01 Form 6765, Line 10 'FixedBasedPct' must not be greater than 16% (0.16000). Incorrect Data Reject Active F6765-004-01 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. Incorrect Data Reject Active

F8275-001 If 'ForeignEntityName' has a value, then Form 8275, 'ForeignEntityEIN' or 'ForeignEntityReferenceIdNumber' must have a value.









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F851-005 The EIN of the Subsidiary Corporation in Form 851 must not equal all nines. Incorrect Data Reject Active F851-006 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.


F8586-013-01 If Form 8586 line 3 or line 10 has a non-zero value, the Form 8609A must be attached. Missing Document

Reject Active

F8609A-001-01 Form 8609-A, Part I, Item A "Building Identification Number" must have a value. Missing Data Reject Active F8621-024 If Form 8621, Part II, line G 'DeemedDivElectSec1297ePFICInd' checkbox is checked, then

'DeemedDivElectSec1297ePFICStmt' must be attached to Part II, line G. Missing Data Reject Active



F8621-026-01 F8621, 'PFICOrQEFEIN' or 'ForeignEntityReferenceIdNumber' must have a value. Missing Data Reject Active 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. Incorrect Data Reject Active



F8833-001-01 Form 8833 `EIN' or 'SSN' or 'ForeignEntityReferenceIdNumber' must have a value. Missing Data Reject Active F8834-001-01 If Form 8834 is present, then for each vehicle listed on Line 1, 'VehicleModelYr' cannot be prior to

2008. Incorrect Data Reject Deleted

F8834-002-01 If Form 8834 is present, then for each vehicle listed on Line 2, 'VehiclePlacedInServiceDt' must be after 02/16/2009.


F8858-002-02 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.




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F8864-008 Form 8864, Line 8, 'BiodieselPlusAgriBioDieselAmt' must be equal to zero if an amount is entered. Incorrect Data Reject Disabled F8865-185-01 If Form 8865 is present in the return, then Schedule N (Form 1120), Line 2 must have a non-zero

value. Missing Data Reject Active

F8865-232 Form 8865 'ForeignPartnershipEIN' or 'ForeignEntityReferenceIdNumber' must have a value. Missing Data Reject Active F8873-001-01 If Form 8873 is present in the return, then Schedule N (Form 1120), Line 7b must have a non-zero


F8873-003-01 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.



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F8909-001 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.


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F8910-020-01 For each 'VehicleYear' listed on Form 8910, Line 1, 'VehicleModelYr' must be 2011, 2012, or 2013. Incorrect Data Reject Active F8936-012-01 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. Incorrect Data Reject Active



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F8941-003 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.




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F8949-020 No more than one Form 8949 can be referenced from Schedule D(Form 1120). Multiple Documents

Reject Active

F926-001 Form 926, 'TransfereeEIN' or 'ForeignEntityReferenceIdNumber' must have a value. Missing Data Reject Active FPYMT-018-01 Taxpayer's Day Time Phone Number in IRS Payment Record cannot equal all zeros. Incorrect Data Reject Active FPYMT-021-01 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.


FPYMT-029-01 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.


FPYMT-034-01 "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.


FPYMT-069-01 'PaymentAmt' in the IRS ES Payment Record must not be greater than 99,999,999. Incorrect Data Reject Active FPYMT-086 'EstimatedPaymentDueDt' in the IRS ES Payment Record must not be more than 5 days prior to

the received date. Incorrect Data Reject Active



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R0000-002 The return type must be specified for each return in the return header. Missing Data Reject and Stop

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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.


R0000-014-01 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 R0000-017-01 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. Missing 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.






R0000-021 The Employer Identification Number (EIN) of the Filer in the Return Header must not equal all nines.




R0000-023 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".




140


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.




R0000-031 Taxpayer PIN in the Return Header cannot equal all zeros. Incorrect Data Reject Active R0000-032-01 Signature Option in the Return Header is a required field and must have either the value "Binary

Attachment 8453 Signature Document" or "PIN Number". Missing Data Reject Active

R0000-034 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".


R0000-035-01 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.


R0000-051-01 The Federal Submission Type in the IRS Submission Manifest must match the return type indicated in the Return Header.


Active

R0000-052-01 'TaxYear' specified in the IRS Submission Manifest must match 'TaxYr' in the Return Header. Data Mismatch Reject and Stop

Active



Active

R0000-055-01 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.

Missing Document

Reject Active

R0000-056 If Form 8838 is present in the return, then a binary attachment document with Description "8838 Signature Document" must be present.

Missing Document

Reject Active





Active

R0000-061 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.


R0000-062 Every attached file (i.e. binary attachment) must be referenced by one or more XML documents that represent it.



Active


141


R0000-076-01 If "Amended Return" checkbox is checked, then an XML document named "Form1120X" must be present in the return.

Missing Document

Reject Active

R0000-079-01 The TIN present in the IRS Submission Manifest must match the EIN provided in the Return Header.


Active



Active



Active



Active



Active




Active

R0000-144-02 'TaxYr' in the Return Header must equal one of the following values for the processing year 2014 - ("2011", "2012", "2013").


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.


R0000-148 'EIN' of the Filer in the Return Header must begin with "00" for submissions transmitted to the Assurance Testing System (ATS).


R0000-193 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. Database Validation Error

Reject Active


Reject and Stop

Active



Reject and Stop

Active

142



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.

Duplicate Condition

Reject Active

R0000-933-01 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 paper return for the return type and tax period indicated in the tax return.

Duplicate Condition

Reject Active

SA-F5713-001 If Schedule A (Form 5713) is present in the return, then it must be referenced from one and only one Form 5713.


SB-F5713-001 If Schedule B (Form 5713) is present in the return, then it must be referenced from one and only one Form 5713.


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.


SD-F1065-003 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.

Missing Document

Reject Active

SD-F1065-004 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.

Missing Document

Reject Active

SD-F1065-005 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.

Missing Document

Reject Active

SD-F1065-006 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

Missing Document

Reject Active

SD-F1065-007 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.

Missing Document

Reject Active

SD-F1065-008 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.

Missing Document

Reject Active

SD-F1120-001 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.


SD-F1120-002 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.


SD-F1120-003 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.


SD-F1120-004 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.


143


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.


SD-F1120-006 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.


SF-F1040-012-02


Missing Document

Reject Active

SF-F1040-015-01

If Schedule F (Form 1040), Line 10 'CarAndTruckExpensesAmt' has a non-zero value, then Form 4562 must be present in the return.

Missing Document

Reject Active

SI-F1118-001 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.






SK1-F8865-001

If Schedule K-1 (Form 8865) is present in the return, then it must be referenced from one and only one Form 8865.


SK1-F8865-002

Schedule K1 (Form 8865) 'PartnershipsEIN' or 'ForeignEntityReferenceIdNumber' must have a value.


SM3-F1120-002-01

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.

Missing Document

Reject Active









SN-F1120-006-01

If Schedule N (Form 1120), Line 2 has a non-zero value, then Form 8865 must be attached to the return.

Missing Document

Reject Active

SN-F1120-007-01

If Schedule N (Form 1120), Line 6a has a choice of 'Yes' indicated, then Line 6b must have a value.


SN-F1120-008-01

If Schedule N (Form 1120), Line 7a has a choice of "Yes" indicated, then Line 7b must have a non-zero value.


SN-F1120-009-01

If Schedule N (Form 1120), Line 7b has a non-zero value, then Form 8873 must be attached to the return.

Missing Document

Reject Active

144


SN-F1120-013-01


Missing Document

Reject Active

SN-F1120-014-01

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.

Missing Document

Reject Active

SN-F1120-015-01

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.








SO-F8865-002 Schedule O (Form 8865) 'EIN' or 'ForeignEntityReferenceIdNumber' must have a value. Missing Data Reject Active SP-F8865-001 If Schedule P (Form 8865) is present in the return, then it must be referenced from one and only


SP-F8865-002 Schedule P (Form 8865) 'EIN' or 'ForeignEntityReferenceIdNumber' must have a value. Missing Data Reject Active SPH-F1120-002-01

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).

Missing Document

Reject Active

SPH-F1120-003-01

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).

Missing Document

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




STATE-007 The IRS Submission ID referenced in the State Submision must be that of an IRS Return. Incorrect Data Reject Active STATE-009 State Returns can only be submitted via the Application-to-Application (A2A) Channel or the

Internet Filing Application (IFA) Channel. Unsupported Reject Active



Active



Active



Active



Active

145


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.


Active



Reject Active


Reject Active



Reject Active

SUTP-F1120-001

There can be no more than one Schedule UTP (Form 1120) present in the return. Multiple Documents

Reject Active

SUTP-F1120-001

There can be no more than one Schedule UTP (Form 1120) present in the return. Multiple Documents

Reject Active


Active


Active


Active



Active


Active


Reject and Stop

Active


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Active

X0000-009 The SOAP envelope structure in the Transmission file must conform to the SOAP 1.1 specification. XML Error Reject and Stop

Active



Active

146




Active


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Active


Duplicate Condition

Reject Active


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Active

X0000-027 Year (YYYY) in the SubmissionID must be processing year. Incorrect Data Reject Active X0000-028 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 Reject

and Stop Active



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147


1120 BusinessRulesTY2013v3.1-PKG-11252013.doc2013 Page 28 of 28

148

SUBSET OF 1120 BUSINESS RULES FOR AMENDED RETURNS TAX YEAR 2013

Version 2013v3.1


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 If Form 8302 is present in the return, then "Amended return" checkbox must be checked. Incorrect Data Reject Active FPYMT-018-01 Taxpayer's Day Time Phone Number in IRS Payment Record cannot equal all zeros. Incorrect Data Reject Active FPYMT-021-01 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.




FPYMT-034-01 "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.


FPYMT-069-01 'PaymentAmt' in the IRS ES Payment Record must not be greater than 99,999,999. Incorrect Data Reject Active FPYMT-086 'EstimatedPaymentDueDt' in the IRS ES Payment Record must not be more than 5 days prior to the





Active



Active



Active



R0000-014-01 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

149

BZIELONKA

Highlight


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.








R0000-021 The Employer Identification Number (EIN) of the Filer in the Return Header must not equal all nines. Incorrect Data Reject Active R0000-022 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. Incorrect Data Reject Active













R0000-035-01 The 'TaxPeriodEndDt' in the Return Header must be less than the Received Date. 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



R0000-051 The Federal Submission Type in the IRS Submission Manifest must match the return type indicated in the Return Header.


Active


Active



Active


Missing Document

Reject Active

150



Missing Document

Reject Active



R0000-060 The EFIN in the Submission ID (the first six digits) must match the EFIN in the Submission Manifest. Incorrect Data Reject and Stop

Active






Active

R0000-075-01 'RoutingTransitNum' (RTN) must conform to the banking industry RTN algorithm. Incorrect Data Reject Active R0000-076-01 If "Amended Return" checkbox is checked, then an XML document named "Form1120X" must be

present in the return. Missing Document

Reject Active

R0000-079-01 The TIN present in the IRS Submission Manifest must match the EIN provided in the Return Header. Data Mismatch Reject and Stop

Active



Active



Active

R0000-082 The TaxPeriodBeginDate and TaxPeriodEndDate must be provided in the IRS Submission Manifest. Missing Data Reject and Stop

Active



Active




Active



151






R0000-193 Bank Account Number provided in the return must not be all zeros. Incorrect Data Reject Active R0000-904-03 Software ID in the Return Header must have passed testing for the form family and 'TaxYr'. Database

Validation Error

Reject and Stop

Active



Reject and Stop

Active


Reject Active


Duplicate Condition

Reject Active


Duplicate Condition

Reject Active



Active



Reject Active


Active


Active


Active



Active

152



Active


Reject and Stop

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Active


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Active



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Duplicate Condition

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153

Tax Year 2013v3.1 1120 Amended Business Rules Release 9.0

1120 AmendedBusinessRulesTY2013v3.1-PKG-11252013.doc Page 6 of 6




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154

CA Form 100/100S/100W/100X BUSINESS RULES FOR TAX YEAR 2013

Version 2013v2.0

Rule Number Parent Schema Rule Text Severity Error Type

F100-010 F100S-010 F100W-010

Return Header Form 100/100S/100W , APB/APE [TaxPeriodBeginDate] or [TaxPeriodEndDate] can not be set to a date of 12/31/9999. Reject and Continue

F100X-010 APB/APE [TaxPeriodBeginDate] or [TaxPeriodEndDate] cannot be set to a date of 12/31/9999. Reject and Continue

F100-020 F100S-020 F100W-020

Form 100/100S/100W , APE [TaxPeriodEndDate] can not be earlier than APB [TaxPeriodBeginDate]. Reject and Continue

F100X-020 APE [TaxPeriodEndDate] can not be earlier than APB [TaxPeriodBeginDate]. Reject and Continue

F100-030 F100S-030 F100W-030

Form 100/100S/100W , APB [TaxPeriodBeginDate] can not be later than the current date [Timestamp]. Reject and Continue

F100X-030 APB [TaxPeriodBeginDate] can not be later than the current date [Timestamp]. Reject and Continue

F100-035 F100S-035 F100W-035

Form 100/100S/100W , APE [TaxPeriodEndDate] can not be later than the current date [Timestamp]. Reject and Continue

F100X-035 APE [TaxPeriodEndDate] cannot be later than the current date [Timestamp]. Reject and Continue

F100-040 F100S-040 F100W-040

Form 100/100S/100W , APE [TaxPeriodEndDate] can not be more than 375 days past APB [TaxPeriod BeginDate]. Reject and Continue

F100X-040 APE [TaxPeriodEndDate] can not be more than 375 days past APB [TaxPeriod BeginDate]. Reject and Continue

F100-050 F100S-050 F100W-050

Form 100/100S/100W , APB [TaxPeriodBeginDate] can not be later than 12/31/2013 if the [Timestamp] is greater than 12/31/2014.

Reject and Continue

F100X-050 APB [TaxPeriodBeginDate] can not be later than 12/31/2013 if the [Timestamp] is greater than 12/31/2014.

Reject and Continue

F100-060 F100S-060 F100W-060

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

F100-065 F100S-065 F100W-065

Form 100/100S/100W , APB [TaxPeriodBeginDate] cannot be earlier than 12/10/2012. Reject and Continue

F100X-065 APB [TaxPeriodBeginDate] cannot be earlier than 12/10/2012. Reject and Continue

F100-066 F100W-066

If Form 100/100W [MotionPictureTvCredit] indicator is checked "Yes", then Form 3541 must be attached in the CA-ReturnData (Combined, Parent or Subsidiary) or in the CA-CombinedReportSchedules. If Form 3541 is attached in the CA-ReturnData (Combined, Parent or Subsidiary) or in the CA-CombinedReportSchedules, then Form 100/100W [MotionPictureTvCredit] indicator must be checked "Yes".

Reject and Continue

F100S-066 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".

Reject and Continue

CA Franchise Tax Board 12/18/2013 1 156


Version 2013v2.0


F100X-066 If the Amended Return checkbox [AmendedReturn] is checked "Yes", then Form 100X must be attached. Reject and Continue

F100-067 F100S-067 F100W-067

If Form 100X [CAForm100X] is attached, then the Amended Return checkbox [AmendedReturn] must be checked "Yes". Reject and Continue

F100X-067 If Form 100X [MotionPictureTvCredit] indicator is checked "Yes", then Form 3541 must be attached in the CA-ReturnData (Combined, Parent or Subsidiary) or in the CA-CombinedReportSchedules. If Form 3541 is attached in the CA-ReturnData (Combined, Parent or Subsidiary) or in the CA-CombinedReportSchedules, then Form 100X [MotionPictureTvCredit] indicator must be checked "Yes".

Reject and Continue

F100X-068 A direct deposit refund [DirectDepositRefund] cannot be requested with a Form 100X. Reject and Continue

F100-070 F100W-070

Schedule Q If Form 100/100W , Question A [Dissolved], [Surrendered], [Merged], [IRCSec338Sale], or [QSubElection] is checked, then the [DispositionDate] must be present. If [DispositionDate] is present, then question A [Dissolved], [Surrendered], [Merged], [IRCSec338Sale], or [QSubElection] must be checked.

Reject and Continue

F100S-070 If Form 100S , Question A1 [Dissolved], [Surrendered], [Merged], [IRCSec338Sale], or [QSubElection] is checked, then the [DispositionDate] must be present. If [DispositionDate] is present, then question A1 [Dissolved], [Surrendered], [Merged], [IRCSec338Sale], or [QSubElection] must be checked.

Reject and Continue

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

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] must be checked "Yes".

Reject and Continue

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

Form 100/100W , Question C, Date [WatersEdgeEndDate] must be prior to the filing date [Timestamp] of the return. Reject and Continue

F100S-091 Form 100S, Question E [AnyQSubSSubsidiariesIncluded] is checked "Yes", then Schedule QS Worksheet must be attached.

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 current Form 100/100W Booklet.

Reject and Continue



Version 2013v2.0


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

If Form 100/100W , Question R [DeferredIntercompanyStockAcct] is checked "Yes", then Form 3726 must be attached. Reject and Continue

F100-120 F100W-120

Form 100/100W , Question T [CaliforniaREMIC] and Form 100/100W , Question W [CreditUnion] cannot both be checked "Yes".

Reject and Continue

F100X-130 If Form 100X, Question F [AmendedReturn] is "Form100S", then Question F [MaxNbrOfShareholdersInSCorp] must be present.

Reject and Continue

F100-140 F100W-140

State Adjustments If Form 100/100W , Line 2 [DedForeignDomesticTax] amount is present, then Schedule A must be attached. Reject and Continue

F100-150 F100W-150

If Form 100/100W , Line 3 [DedTaxCorpTaxLaw] amount is present, then Schedule A must be attached. Reject and Continue

F100S-155 If Form 100S, Line 4 [NetCapitalGain] amount is present, then Schedule D (100S) must be attached. Reject and Continue

F100-160 F100W-160

If Form 100/100W , Line 5 [CapitalGainsNet] amount is present, then Schedule D must be attached. Reject and Continue

F100S-160 If Form 100S, Line 5 [DepreciationAndAmortization] amount is present, then Schedule B (100S) must be attached. Reject and Continue

F100-170 F100W-170

If Form 100/100W , Line 6 [DepreciationExcess] amount is present, then Form 3885 must be attached. Reject and Continue

F100W-175 If Form 100W, Line 7a [NetIncFromIncludedCFCs] amount is present, then Form 2416 must be present. Reject and Continue

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.

Reject and Continue

F100S-180 If Form 100S, Line 9 [IntercompanyDividendsDeduction] amount is present, then Schedule H (100S) must be attached Reject and Continue

F100-190 If Form 100, Line 11 [DeductionOtherDividends] amount is present, then Schedule H (100) must be attached to CA-ReturnData or to CA-CombinedReportSchedules.

Reject and Continue

F100S-190 If Form 100S, Line 10 [WatersEdgeDividendsDeduction] amount is present, then Schedule H (100S) must be attached Reject and Continue

F100W-190 If Form 100W, Line 11a [ForeignDividendDeduction] amount is present, then Schedule H (100W) must be attached to CA-ReturnData or to CA-CombinedReportSchedules.

Reject and Continue

F100-200 F100W-200

If Form 100/100W , Line 12 [DepreciationAdditionalAllowed] amount is present, then Form 3885 must be attached. Reject and Continue

F100-210 F100W-210

If Form 100/100W , Line 15 [DeductionBusinessAndInterest] is present, then either Form 3805Z, Form 3807, or Form 3809 must be attached.

Reject and Continue



Version 2013v2.0


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

F100-220 F100W-220

CA NetIncome 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

F100S-220 If Form 100S, Line 16 [NetIncomeState] amount is negative, then Line 17 [Sec23802eDeduction], Line 18 [NOLDeduction], Line 19 [PiercesDiseaseEDANOLDeduction] and Line 20 [DisasterLossCarryover] may not be significant.

Reject and Continue

F100-225 F100W-225

Form 100/100W , Line 18 [NetIncomeAfterAdjusts] and Line 19 [NetIncomeState] must be present. Reject and Continue

F100S-225 Form 100S, Line 15 [NetIncomeAfterAdjustments] and Line 16 [NetIncomeState] must be present. Reject and Continue

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

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 [IsApportioningScheduleR] must be answered "Yes" and Schedule R, Line 1a [NetIncomeLossAfterAdjustments] must equal Form 100S, line 15 [NetIncomeAfterAdjustments].

Reject and Continue

F100-243 F100W-243

If Form 100/100W , Line 20 [NOLDeduction] is positive, then Form 3805Q must be attached to CA-ReturnData or to CA-CombinedReportSchedules.

Reject and Continue

F100S-243 If Form 100S, Line 18 [NOLDeduction] is positive, then Form 3805Q must be attached. Reject and Continue

F100S-246 If Form 100S, Line 18 [NOLDeduction] is present, the amount must equal Form 3805Q Part IV, Line 3 [CurrYrNOLDeduction].

Reject and Continue

F100S-248 Taxes If Form 100S, Question E [AnyQSubSSubsidiariesIncluded] is checked "No", and Line 30 [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

F100-249 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.

Reject and Continue

F100-250 F100W-250

If Form 100/100W , Line 27 [AdditionalCreditsSubtotal] amount is present, then Schedule P (100/100W ) or Form 3540 must be attached.

Reject and Continue



Version 2013v2.0


F100S-250 If Form 100S, Line 25 [AdditionalCreditsSubtotal] amount is present, then Schedule C (100S) or Form 3540 must be attached.

Reject and Continue

F100-255 F100W-255

Credit Name LARZ HRE/USE E/Z HIRE/USE LAMBRA HR/US MEA HIRE TTA HIRING TTA SALE/USE

Form Form 3806 Form 3805Z Form 3807 Form 3808 Form 3809 Form 3809

The following Credits (Form 100/100W, Line 26a or Line 26b [CreditName] ) require the corresponding credit form to be attached:

Reject and Continue

Modified

F100S-255



The following Credits (Form 100S, Line 24a or Line 24b [CreditName]) require the corresponding credit form to be attached:

Reject and Continue

F100-260 F100W-260

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. Reject and Continue

F100-280 F100W-280

If Form 100/100W , Line 30 [AlternativeMinTax] is present, then Schedule P (100/100W ) must be attached. Reject and Continue

F100-290 F100W-290

Form 100/100W , Line 31 [TotalTax] must equal the sum of Line 29 [TaxMinusCredits] and Line 30 [AlternativeMinTax]. Reject and Continue

F100S-290 Form 100S, Line 30 [TotalTax] must equal the sum of Line 27 [TaxMinusCredits], Line 28 [BuiltInGainsTax] and Line 29 [ExcessNetPassiveIncomeTax].

Reject and Continue

F100-295 F100W-295

Payments If Form 100/100W , Line 34 [Withholding] is present, then either Form 592-B or Form 593 must be attached. Reject and Continue

F100S-295 If Form 100S, Line 33 [Withholding] is present, then either Form 592-B or Form 593 must be attached. Reject and Continue

F100-270 F100W-270

Form 100/100W , Line 36 [TotalPayments] must equal the sums of Line 32 through Line 35 [OverpaymentPriorYear] + [AmountPaidEstimated] + [Withholding] + [AmountPaidWithExtension].

Reject and Continue



Version 2013v2.0


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 Due

If Form 100, Line 42b [EstPenExceptionBorC] is checked, then Form 5806 must be attached. Reject and Continue

F100S-310 F100W-310

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

Schedule J If Schedule J, Line 2 [LookBackInterest] is present, then Form 3834 must be attached. Reject and Continue

F100-337 F100S-337 F100W-337

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

F100-338 F100S-338 F100W-338

If Schedule J, Line 5 [CreditRecaptureAmount] attribute [caForm3807Indicator] is present, then Form 3807, Part II, Line 2b [HiringRecapture] amount must be present.

Reject and Continue

F100-339 F100S-339 F100W-339

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

F100-341 F100S-341 F100W-341

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

F100-350 F100W-350

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

F100S-350 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

F100S-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

F100S-365 If Schedule K, Line 11, column (d) [RecoveryPropertyExpenses] is present, then Schedule B (100S) must be attached. Reject and Continue

F100S-368 Schedule K-1 There must be one or more Schedule K-1 (100S) attached to Form 100S. Reject and Continue

F100-370 F100W-370

Schedule F If Schedule F, Line 2 [CostOfGoodsSold] is present, it must equal Schedule V Line 7 [CostOfGoodsSold]. Reject and Continue

F100S-370 If Schedule F, Line 2 [CostOfGoodsSold] is present, it must equal Schedule V, Line 8 [CostOfGoodsSold]. Reject and Continue

F100-410 F100W-410

If Schedule F, Line 20 [Depreciation] amount is present, then Form 3885 must be attached. Reject and Continue



Version 2013v2.0


F100-420 If Schedule F, Line 30 [NetIncomeBeforeCAAdj] is present, the amount must equal Form 100, Line 1 [NetIncome]. Reject and Continue

F100S-420 If Schedule F, Line 22 [OrdinaryIncomeLoss] is present, then amount must equal Form 100S, Line 1 [TradeOrBusinessIncomeLoss].

Reject and Continue

F100W-420 If Schedule F, Line 29 [NetIncomeBeforeCAAdj] is present, the amount must equal Form 100W, Line 1 [NetIncome]. Reject and Continue

SCHD1-010 Schedule D-1 If Schedule D-1, Line 4 [GainInstallmentSalesForm3805E] amount is significant, then Form 3805E must be attached. Reject and Continue

SCHD1-020 If Schedule D-1, line 5 [GainLossForm8824] amount is significant, then Federal form 8824 must be attached to the state return.

Reject and Continue

SCHD1-050 If Schedule D-1, Line 14 [NetGainLossForm4684] amount is significant, then Federal form 4684 must be attached to the state return.

Reject and Continue

SCHD1-060 If Schedule D-1, Line 15 [OrdinaryGainInstalSalesFrm3805E] amount is significant, then Form 3805E must be attached. Reject and Continue

SCHD1-070 If Schedule D-1, Line 16 [OrdGainLossLikeKindExchg8824] amount is significant, then Federal Form 8824 must be attached to the state return.

Reject and Continue

SCHD1-080 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

SCHD1-090 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

SCHR-015 (100S/100W)

Schedule R If Schedule R, Line 1b [WatersEdgeOffset] amount is present, then Form 2424 must be attached. Reject and Continue

SCHR-020 Schedule R, Line 1c [CombinedOffsetAndNetIncomeLoss] must equal Line 1a [NetIncomeLossAfterAdjustments] + Line 1b [WatersEdgeOffset].

Reject and Continue

SCHR-030 Schedule R, Line 4 [RentalProperty] must equal Line 3, column (c) [NetIncomeLoss] from Schedule R-3.

Reject and Continue

SCHR-040 Schedule R, Line 6 [SaleOfAssets] must equal Line 2 column (e) [GrandTotalGainLoss] from Schedule R-4. Reject and Continue

SCHR-043 Schedule R, Line 33 [NetBeforeContributions] must equal the sum of Line 18b [NetApportionedToCA], Line 27 [NetAllocableToCA], Line 31 [TotalApportionedToCA], and Line 32 [PostApportionedAllocatedNetting].

Reject and Continue

SCHR-045 Schedule R, Line 35 [NetCAIncomeLoss] must equal the sum of Line 33 [NetBeforeContributions] and Line 34 [ContributionsAdjustment].

Reject and Continue

SCHR-050 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

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



Version 2013v2.0


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)

Schedule R-7 Part I, [IsKeyCorporation] must be checked “Yes” for one and only one corporation. Reject and Continue

SCHP-010 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].

Reject and Continue

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.

Reject and Continue

SCHP-050 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

PMT-020 CA-Payment 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

PMT-030 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 [CA-ReturnHeader].

Reject and Continue

F3523-010 Form 3523 If Form 3523, Line 17b [ReducedRegularCredit] amount is present, then attribute [Section280CElection] must be present and contain the value "Section280C(c)".

Reject and Continue

F3523-020 If Form 3523, Line 39b [RdcdAltIncrementalCredit] amount is present, then attribute [Section280CElection] must be present and contain the value "Section280C(c)".

Reject and Continue

F3805E-010 Form 3805E If Form 3805E Line 12 [IncomeRecapture] amount is present, then Schedule D-1 must be attached. Reject and Continue

F3805E-020 Form 3805E, Line 13 [SumOfAdjBasisCommIncomeRcptr] must equal the sum of Line 10 [AdjustedBasis] + Line 11 [CommissionsOtherExpensesOfSale] + Line 12 [IncomeRecapture].

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



Version 2013v2.0


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

F5806-010 Form 5806 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

F5806-015 If Form 5806 Line 42 [ExceptionMet] or line 64 [ExceptionMet] is checked "Yes", then Form 100S or 100W Line 41b [EstPenExceptionBorC] must be checked.

Reject and Continue

G0000-010 General Form Rules

Forms 3805Z, 3806, 3807, 3808 and 3809 Schedule Z Part III [SCorpCrLimitation] must be blank, if filed with Form 100 or 100W.

Reject and Continue

G0000-020 Forms 3805Z, 3806, 3807, 3808 and 3809 Schedule Z Part II [CrLimitation] must be blank, if filed with Form 100S. Reject and Continue

G0000-025 (100/100W)

The [CAReturnHeaderDocumentId] in the Schedule R-7 must equal a document ID [documentId] from the Parent or Subsidiary CA-ReturnHeader attribute.

Reject and Continue

G0000-030 (100/100W)

The [CAReturnHeaderDocumentID] in every schedule included in the CA-CombinedReportSchedules must match a CA-ReturnHeader [documentId]. The [CAReturnHeaderDocumentID] in every schedule included in the CA-

Reject and Continue



Reject and Stop


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


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 [CA-CombinedReportSchedules] element, as computed by FTB.

Reject and Stop

R0000-070 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",

Reject and Stop

R0000-080 The tax year in the Return Header must match the tax year in the Submission Manifest. Reject and Stop

R0000-085 The Return Type in the Return Header must match the Submission Type in the Submission Manifest. Reject and Stop

T0000-010 CA-Transmission Manifest

The "Count" of submissions in the [SubmissionDataList] does not equal the actual number of submission ZIP archives/files attached.

Reject and Stop

T0000-030 Transmission Manifest not present. Unable to proceed. Reject and Stop

T0000-040 Multiple Transmission Manifests are present. Unable to proceed. Reject and Stop



Version 2013v2.0


X0000-030 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 Stop

T0000-070 The Transmission ID must match the "Transmission ID" portion of the original outer ZIP archive/file name. Reject and Stop

T0000-080 The "ETIN" portion of your Transmission ID must match the ETIN in the Transmission Manifest. Reject and Stop

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).

Reject and Stop

T0000-110 The "Transmission ID" is not unique. Reject and Stop

T0000-120 The ETIN in your Transmission Manifest is not recognized as an Authorized e-file Provider by FTB. Reject and Stop


Reject and Stop





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

Reject and Stop


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

S0000-020 The Submission ID [SubmissionID] must match the "Submission ID" portion of the original outer ZIP archive/file name. 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

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. Reject and Stop

S0000-090 The Tax Year the submission applies to is either incorrectly identified or not supported (currently Tax Years 2011, 2012 and 2013 can be submitted).

Reject and Stop



Version 2013v2.0


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.

Reject and Stop




S0000-120 Submission Manifest not present. Unable to proceed. Reject and Stop

S0000-130 Multiple Submission Manifests are present. Unable to proceed. 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


1120S BUSINESS RULES FOR TAX YEAR 2013

Version 2013v3.1


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.


F1118-002 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.


F1118-003 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.


F1118-004 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.


F1118-005 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.


F1118-006 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.


F1118-007 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.


F1118-008 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.


F1118-009 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.


F1118-010 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.


F1120-214 If a "De Minimis Exception Election" [DeMinimisExceptionElection] is present in the return, then Form 8697 must also be present in the return.

Missing Document

Reject Active

F1120-215 If a "Post-Completion Adjustments Election" [PostCompletionAdjustmentsElection] is present in the return, then Form 8697 must also be present in the return.

Missing Document

Reject Active

168

BZIELONKA

Highlight


F1120-216 If a "Delayed Reapplication Method Election" [DelayedReapplicationMethodElection] is present in the return, then Form 8697 must also be present in the return.

Missing Document

Reject Active

F1120-217 If a "Simplified Marginal Impact Method Election" [SimplifiedMarginalImpactMethodElection] is present in the return, then Form 8697 must also be present in the return.

Missing Document

Reject Active

F1120S-010-01 If Form 1120S, Line 22b has a non-zero value, then Schedule D (Form 1120S) must be attached. Missing Document

Reject Active

F1120S-013-01 If Form 1120S, Line 23c has a non-zero value, then Form 4136 must be attached. Missing Document

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.

Missing Document

Reject Active

F1120S-018-01 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.


F1120S-019-01 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.


F1120S-033-01 If Form 1120S, Line 24, checkbox "Form 2220 is attached" is checked, then Form 2220 must be attached.

Missing Document

Reject Active

F1120S-122 There can be no more than one Form 8586 attached to Form 1120S. Multiple Documents

Reject Active

F1120S-162-01 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.

Missing Document

Reject Active

F1120S-179-01 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.

Missing Document

Reject Active

F1120S-217-01 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.

Missing Document

Reject Active

F1120S-233-01 If Form 1120S, Line C, checkbox "Schedule M-3 is attached" is checked, then Schedule M-3 (Form 1120S), must be attached.

Missing Document

Reject Active

F1120S-236-01 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-238-01 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.


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.


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169


F1120S-240-01 If Form 1120S, Schedule K, Line 2 has a non-zero value, then one or more Forms 8825 must be attached.

Missing Document

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F1120S-242-01 If Form 1120S, Schedule K, Line 13f has a non-zero value, then Form 6478 must be attached. Missing Document

Reject Active

F1120S-243 There must be one or more Schedule K-1 (Form 1120S) attached to Form 1120S, Item I. Missing Document

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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.

Missing Document

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F1120S-251-01 If Form 2220 is present in the return, Form 1120S, Line 24 must equal Form 2220, Line 38. Data Mismatch Reject Active F1120S-253-01 Form 1120S, Line 23c must equal Form 4136, Line 17. Data Mismatch Reject Active F1120S-254-01 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. Missing Document

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F1120S-258-01 If Form 1120S, Schedule K, Line 11 has a non-zero value then one or more Forms 4562 must be present in the return.

Missing Document

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F1120S-261-01 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.

Multiple Documents

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F1120S-262-01 Form 1120S,Schedule K, Line 13f must equal the sum of all Forms 6478, Line 9. Data Mismatch Reject Active F1120S-263-01 Form 1120S, Line 2 must equal Form 1125-A, Line 8. Data Mismatch Reject Active F1120S-265-02 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.


F1120S-266-01 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.


F1120S-267-01 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.


F1120S-268 Form 1120S, Schedule L Line 22(b) "CapitalStockBOY" must equal Schedule D (Form 1120S), Line 23 "BuiltInGainsTax".

Data Mismatch Reject Disabled

F1120S-269-01 Form 1120S, Line 22b must equal Schedule D (form 1120S), Line 23. Data Mismatch 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, 5884-B, 6478, 6765, 8820, 8834, 8844, 8845, 8864, 8874, 8900, 8903, 8908, 8909, 8910, 8911, 8912, 8923, 8932 and 8936.


Disabled

F1120S-271-01 If Form 1120S Line 1c 'NetGrossReceiptsOrSalesAmt' is non-zero, then Form 1120S Line 1a 'GrossReceiptsOrSalesAmt' or Line 1b 'ReturnsAndAllowancesAmt' must be non-zero.


170






F5471-001-01 If Form 5471 is attached, then Schedule N (Form 1120), Line 4b must have a non-zero value. Missing Data Reject Active F5471-034-01 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.

Missing Document

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F5471-071 Form 5471 'EmployerEIN' or 'ForeignEntityReferenceIdNumber' must have a value. Missing Data Reject Active

171


F6765-003-01 Form 6765, Line 10 'FixedBasedPct' must not be greater than 16% (0.16000). Incorrect Data Reject Active F6765-004-01 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. Incorrect Data Reject Active










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172



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F8609A-001-01 Form 8609-A, Part I, Item A "Building Identification Number" must have a value. Missing Data Reject Active F8621-024 If Form 8621, Part II, line G 'DeemedDivElectSec1297ePFICInd' checkbox is checked, then

'DeemedDivElectSec1297ePFICStmt' must be attached to Part II, line G. Missing Data Reject Active



F8621-026-01 F8621, 'PFICOrQEFEIN' or 'ForeignEntityReferenceIdNumber' must have a value. Missing Data Reject Active 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. Incorrect Data Reject Active



F8825-001-01 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.














F8864-008 Form 8864, Line 8, 'BiodieselPlusAgriBioDieselAmt' must be equal to zero if an amount is entered. Incorrect Data Reject Disabled

173


F8865-185-01 If Form 8865 is present in the return, then Schedule N (Form 1120), Line 2 must have a non-zero value.


F8865-232 Form 8865 'ForeignPartnershipEIN' or 'ForeignEntityReferenceIdNumber' must have a value. Missing Data Reject Active F8873-001-01 If Form 8873 is present in the return, then Schedule N (Form 1120), Line 7b must have a non-zero


F8873-003-01 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.



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F8910-020-01 For each 'VehicleYear' listed on Form 8910, Line 1, 'VehicleModelYr' must be 2011, 2012, or 2013. Incorrect Data Reject Active F8936-012-01 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. Incorrect Data Reject Active



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F8949-021 No more than one Form 8949 can be referenced from Schedule D(Form 1120S). Multiple Documents

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F926-001 Form 926, 'TransfereeEIN' or 'ForeignEntityReferenceIdNumber' must have a value. Missing Data Reject Active FPYMT-018-01 Taxpayer's Day Time Phone Number in IRS Payment Record cannot equal all zeros. Incorrect Data Reject Active FPYMT-021-01 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.




FPYMT-035-01 "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.






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R0000-035-01 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





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R0000-075-01 'RoutingTransitNum' (RTN) must conform to the banking industry RTN algorithm. Incorrect Data Reject Active R0000-077-01 If Form 1120S, Item H(4) "Amended Return" checkbox is checked, then "Amended Return

Changes" [AmendedReturnChanges] must be present in the return. Missing Document

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R0000-193 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. Database Validation Error

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179





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SD-F1120S-001

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.


SD-F1120S-002

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.


SD-F1120S-003

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.


SD-F1120S-004

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.


SD-F1120S-005

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.


SD-F1120S-006

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.


SF-F1040-012-02


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SF-F1040-015-01


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SI-F1118-001 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.


180






SK1-F8865-001



SK1-F8865-002



SM3-F1120S-002-01

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.

Missing Document

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SN-F1120-006-01

If Schedule N (Form 1120), Line 2 has a non-zero value, then Form 8865 must be attached to the return.

Missing Document

Reject Active

SN-F1120-007-01

If Schedule N (Form 1120), Line 6a has a choice of 'Yes' indicated, then Line 6b must have a value. Missing Data Reject Active

SN-F1120-008-01

If Schedule N (Form 1120), Line 7a has a choice of "Yes" indicated, then Line 7b must have a non-zero value.


SN-F1120-009-01


Missing Document

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SN-F1120-013-01


Missing Document

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SN-F1120-014-01

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.

Missing Document

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SN-F1120-015-01

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.








SO-F8865-002 Schedule O (Form 8865) 'EIN' or 'ForeignEntityReferenceIdNumber' must have a value. Missing Data Reject Active

181


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.


SP-F8865-002 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




STATE-007 The IRS Submission ID referenced in the State Submision must be that of an IRS Return. Incorrect Data Reject Active STATE-009 State Returns can only be submitted via the Application-to-Application (A2A) Channel or the

Internet Filing Application (IFA) Channel. Unsupported Reject Active



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183

Tax Year 2013v3.1 1120S Business Rules Release 9.0

1120S BusinessRulesTY2013v3.1-PKG-11252013.doc Page 17 of 17



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184

SUBSET OF 1120S BUSINESS RULES FOR AMENDED RETURNS TAX YEAR 2013

Version 2013v3.1


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, 5884-B, 6478, 6765, 8820, 8834, 8844, 8845, 8864, 8874, 8900, 8903, 8908, 8909, 8910, 8911, 8912, 8923, 8932 and 8936.


Disabled

FPYMT-018-01 Taxpayer's Day Time Phone Number in IRS Payment Record cannot equal all zeros. Incorrect Data Reject Active FPYMT-021-01 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.









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BZIELONKA

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Missing Document

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R0000-060 The EFIN in the Submission ID (the first six digits) must match the EFIN in the Submission Manifest. Incorrect Data Reject and Stop

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R0000-075-01 'RoutingTransitNum' (RTN) must conform to the banking industry RTN algorithm. Incorrect Data Reject Active R0000-077-01 If Form 1120S, Item H(4) "Amended Return" checkbox is checked, then "Amended Return Changes"

[AmendedReturnChanges] must be present in the return. Missing Document

Reject Active

R0000-079-01 The TIN present in the IRS Submission Manifest must match the EIN provided in the Return Header. Data Mismatch Reject and Stop

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R0000-082 The TaxPeriodBeginDate and TaxPeriodEndDate must be provided in the IRS Submission Manifest. Missing Data Reject and Stop

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R0000-193 Bank Account Number provided in the return must not be all zeros. Incorrect Data Reject Active R0000-904-03 Software ID in the Return Header must have passed testing for the form family and 'TaxYr'. Database

Validation Error

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189

Tax Year 2013v3.1 1120S Amended Business Rules Release 9.0

1120S AmendedBusinessRulesTY2013v3.1-PKG-11252013.doc Page 6 of 6




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Version 2013v2.0


F100-010 F100S-010 F100W-010

Return Header Form 100/100S/100W , APB/APE [TaxPeriodBeginDate] or [TaxPeriodEndDate] can not be set to a date of 12/31/9999. Reject and Continue

F100X-010 APB/APE [TaxPeriodBeginDate] or [TaxPeriodEndDate] cannot be set to a date of 12/31/9999. Reject and Continue

F100-020 F100S-020 F100W-020

Form 100/100S/100W , APE [TaxPeriodEndDate] can not be earlier than APB [TaxPeriodBeginDate]. Reject and Continue

F100X-020 APE [TaxPeriodEndDate] can not be earlier than APB [TaxPeriodBeginDate]. Reject and Continue

F100-030 F100S-030 F100W-030

Form 100/100S/100W , APB [TaxPeriodBeginDate] can not be later than the current date [Timestamp]. Reject and Continue

F100X-030 APB [TaxPeriodBeginDate] can not be later than the current date [Timestamp]. Reject and Continue

F100-035 F100S-035 F100W-035

Form 100/100S/100W , APE [TaxPeriodEndDate] can not be later than the current date [Timestamp]. Reject and Continue

F100X-035 APE [TaxPeriodEndDate] cannot be later than the current date [Timestamp]. Reject and Continue

F100-040 F100S-040 F100W-040

Form 100/100S/100W , APE [TaxPeriodEndDate] can not be more than 375 days past APB [TaxPeriod BeginDate]. Reject and Continue

F100X-040 APE [TaxPeriodEndDate] can not be more than 375 days past APB [TaxPeriod BeginDate]. Reject and Continue

F100-050 F100S-050 F100W-050

Form 100/100S/100W , APB [TaxPeriodBeginDate] can not be later than 12/31/2013 if the [Timestamp] is greater than 12/31/2014.

Reject and Continue

F100X-050 APB [TaxPeriodBeginDate] can not be later than 12/31/2013 if the [Timestamp] is greater than 12/31/2014.

Reject and Continue

F100-060 F100S-060 F100W-060

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

F100-065 F100S-065 F100W-065

Form 100/100S/100W , APB [TaxPeriodBeginDate] cannot be earlier than 12/10/2012. Reject and Continue

F100X-065 APB [TaxPeriodBeginDate] cannot be earlier than 12/10/2012. Reject and Continue

F100-066 F100W-066

If Form 100/100W [MotionPictureTvCredit] indicator is checked "Yes", then Form 3541 must be attached in the CA-ReturnData (Combined, Parent or Subsidiary) or in the CA-CombinedReportSchedules. If Form 3541 is attached in the CA-ReturnData (Combined, Parent or Subsidiary) or in the CA-CombinedReportSchedules, then Form 100/100W [MotionPictureTvCredit] indicator must be checked "Yes".

Reject and Continue

F100S-066 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".

Reject and Continue



Version 2013v2.0


F100X-066 If the Amended Return checkbox [AmendedReturn] is checked "Yes", then Form 100X must be attached. Reject and Continue

F100-067 F100S-067 F100W-067

If Form 100X [CAForm100X] is attached, then the Amended Return checkbox [AmendedReturn] must be checked "Yes". Reject and Continue

F100X-067 If Form 100X [MotionPictureTvCredit] indicator is checked "Yes", then Form 3541 must be attached in the CA-ReturnData (Combined, Parent or Subsidiary) or in the CA-CombinedReportSchedules. If Form 3541 is attached in the CA-ReturnData (Combined, Parent or Subsidiary) or in the CA-CombinedReportSchedules, then Form 100X [MotionPictureTvCredit] indicator must be checked "Yes".

Reject and Continue

F100X-068 A direct deposit refund [DirectDepositRefund] cannot be requested with a Form 100X. Reject and Continue

F100-070 F100W-070

Schedule Q If Form 100/100W , Question A [Dissolved], [Surrendered], [Merged], [IRCSec338Sale], or [QSubElection] is checked, then the [DispositionDate] must be present. If [DispositionDate] is present, then question A [Dissolved], [Surrendered], [Merged], [IRCSec338Sale], or [QSubElection] must be checked.

Reject and Continue

F100S-070 If Form 100S , Question A1 [Dissolved], [Surrendered], [Merged], [IRCSec338Sale], or [QSubElection] is checked, then the [DispositionDate] must be present. If [DispositionDate] is present, then question A1 [Dissolved], [Surrendered], [Merged], [IRCSec338Sale], or [QSubElection] must be checked.

Reject and Continue

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

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] must be checked "Yes".

Reject and Continue

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

Form 100/100W , Question C, Date [WatersEdgeEndDate] must be prior to the filing date [Timestamp] of the return. Reject and Continue

F100S-091 Form 100S, Question E [AnyQSubSSubsidiariesIncluded] is checked "Yes", then Schedule QS Worksheet must be attached.

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 current Form 100/100W Booklet.

Reject and Continue



Version 2013v2.0


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

If Form 100/100W , Question R [DeferredIntercompanyStockAcct] is checked "Yes", then Form 3726 must be attached. Reject and Continue

F100-120 F100W-120

Form 100/100W , Question T [CaliforniaREMIC] and Form 100/100W , Question W [CreditUnion] cannot both be checked "Yes".

Reject and Continue

F100X-130 If Form 100X, Question F [AmendedReturn] is "Form100S", then Question F [MaxNbrOfShareholdersInSCorp] must be present.

Reject and Continue

F100-140 F100W-140

State Adjustments If Form 100/100W , Line 2 [DedForeignDomesticTax] amount is present, then Schedule A must be attached. Reject and Continue

F100-150 F100W-150

If Form 100/100W , Line 3 [DedTaxCorpTaxLaw] amount is present, then Schedule A must be attached. Reject and Continue

F100S-155 If Form 100S, Line 4 [NetCapitalGain] amount is present, then Schedule D (100S) must be attached. Reject and Continue

F100-160 F100W-160

If Form 100/100W , Line 5 [CapitalGainsNet] amount is present, then Schedule D must be attached. Reject and Continue

F100S-160 If Form 100S, Line 5 [DepreciationAndAmortization] amount is present, then Schedule B (100S) must be attached. Reject and Continue

F100-170 F100W-170

If Form 100/100W , Line 6 [DepreciationExcess] amount is present, then Form 3885 must be attached. Reject and Continue

F100W-175 If Form 100W, Line 7a [NetIncFromIncludedCFCs] amount is present, then Form 2416 must be present. Reject and Continue

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.

Reject and Continue

F100S-180 If Form 100S, Line 9 [IntercompanyDividendsDeduction] amount is present, then Schedule H (100S) must be attached Reject and Continue

F100-190 If Form 100, Line 11 [DeductionOtherDividends] amount is present, then Schedule H (100) must be attached to CA-ReturnData or to CA-CombinedReportSchedules.

Reject and Continue

F100S-190 If Form 100S, Line 10 [WatersEdgeDividendsDeduction] amount is present, then Schedule H (100S) must be attached Reject and Continue

F100W-190 If Form 100W, Line 11a [ForeignDividendDeduction] amount is present, then Schedule H (100W) must be attached to CA-ReturnData or to CA-CombinedReportSchedules.

Reject and Continue

F100-200 F100W-200

If Form 100/100W , Line 12 [DepreciationAdditionalAllowed] amount is present, then Form 3885 must be attached. Reject and Continue

F100-210 F100W-210

If Form 100/100W , Line 15 [DeductionBusinessAndInterest] is present, then either Form 3805Z, Form 3807, or Form 3809 must be attached.

Reject and Continue



Version 2013v2.0


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

F100-220 F100W-220

CA NetIncome 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

F100S-220 If Form 100S, Line 16 [NetIncomeState] amount is negative, then Line 17 [Sec23802eDeduction], Line 18 [NOLDeduction], Line 19 [PiercesDiseaseEDANOLDeduction] and Line 20 [DisasterLossCarryover] may not be significant.

Reject and Continue

F100-225 F100W-225

Form 100/100W , Line 18 [NetIncomeAfterAdjusts] and Line 19 [NetIncomeState] must be present. Reject and Continue

F100S-225 Form 100S, Line 15 [NetIncomeAfterAdjustments] and Line 16 [NetIncomeState] must be present. Reject and Continue

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

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 [IsApportioningScheduleR] must be answered "Yes" and Schedule R, Line 1a [NetIncomeLossAfterAdjustments] must equal Form 100S, line 15 [NetIncomeAfterAdjustments].

Reject and Continue

F100-243 F100W-243

If Form 100/100W , Line 20 [NOLDeduction] is positive, then Form 3805Q must be attached to CA-ReturnData or to CA-CombinedReportSchedules.

Reject and Continue

F100S-243 If Form 100S, Line 18 [NOLDeduction] is positive, then Form 3805Q must be attached. Reject and Continue

F100S-246 If Form 100S, Line 18 [NOLDeduction] is present, the amount must equal Form 3805Q Part IV, Line 3 [CurrYrNOLDeduction].

Reject and Continue

F100S-248 Taxes If Form 100S, Question E [AnyQSubSSubsidiariesIncluded] is checked "No", and Line 30 [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

F100-249 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.

Reject and Continue

F100-250 F100W-250

If Form 100/100W , Line 27 [AdditionalCreditsSubtotal] amount is present, then Schedule P (100/100W ) or Form 3540 must be attached.

Reject and Continue



Version 2013v2.0


F100S-250 If Form 100S, Line 25 [AdditionalCreditsSubtotal] amount is present, then Schedule C (100S) or Form 3540 must be attached.

Reject and Continue

F100-255 F100W-255



The following Credits (Form 100/100W, Line 26a or Line 26b [CreditName] ) require the corresponding credit form to be attached:

Reject and Continue

Modified

F100S-255



The following Credits (Form 100S, Line 24a or Line 24b [CreditName]) require the corresponding credit form to be attached:

Reject and Continue

F100-260 F100W-260

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. Reject and Continue

F100-280 F100W-280

If Form 100/100W , Line 30 [AlternativeMinTax] is present, then Schedule P (100/100W ) must be attached. Reject and Continue

F100-290 F100W-290

Form 100/100W , Line 31 [TotalTax] must equal the sum of Line 29 [TaxMinusCredits] and Line 30 [AlternativeMinTax]. Reject and Continue

F100S-290 Form 100S, Line 30 [TotalTax] must equal the sum of Line 27 [TaxMinusCredits], Line 28 [BuiltInGainsTax] and Line 29 [ExcessNetPassiveIncomeTax].

Reject and Continue

F100-295 F100W-295

Payments If Form 100/100W , Line 34 [Withholding] is present, then either Form 592-B or Form 593 must be attached. Reject and Continue

F100S-295 If Form 100S, Line 33 [Withholding] is present, then either Form 592-B or Form 593 must be attached. Reject and Continue

F100-270 F100W-270

Form 100/100W , Line 36 [TotalPayments] must equal the sums of Line 32 through Line 35 [OverpaymentPriorYear] + [AmountPaidEstimated] + [Withholding] + [AmountPaidWithExtension].

Reject and Continue



Version 2013v2.0


F100S-270 Form 100S, Line 35 [TotalPayments] must equal the sums of Line 31 through Line 34 [OverpaymentPriorYear] + [AmountPaidEstimated] + [Withholding] + [AmountPaidWithExtension].

Reject and Continue


If Form 100, Line 42b [EstPenExceptionBorC] is checked, then Form 5806 must be attached. Reject and Continue

F100S-310 F100W-310

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

Schedule J If Schedule J, Line 2 [LookBackInterest] is present, then Form 3834 must be attached. Reject and Continue

F100-337 F100S-337 F100W-337

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

F100-338 F100S-338 F100W-338

If Schedule J, Line 5 [CreditRecaptureAmount] attribute [caForm3807Indicator] is present, then Form 3807, Part II, Line 2b [HiringRecapture] amount must be present.

Reject and Continue

F100-339 F100S-339 F100W-339

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

F100-341 F100S-341 F100W-341

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

F100-350 F100W-350

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

F100S-350 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

F100S-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

F100S-365 If Schedule K, Line 11, column (d) [RecoveryPropertyExpenses] is present, then Schedule B (100S) must be attached. Reject and Continue

F100S-368 Schedule K-1 There must be one or more Schedule K-1 (100S) attached to Form 100S. Reject and Continue

F100-370 F100W-370

Schedule F If Schedule F, Line 2 [CostOfGoodsSold] is present, it must equal Schedule V Line 7 [CostOfGoodsSold]. Reject and Continue

F100S-370 If Schedule F, Line 2 [CostOfGoodsSold] is present, it must equal Schedule V, Line 8 [CostOfGoodsSold]. Reject and Continue

F100-410 F100W-410

If Schedule F, Line 20 [Depreciation] amount is present, then Form 3885 must be attached. Reject and Continue



Version 2013v2.0


F100-420 If Schedule F, Line 30 [NetIncomeBeforeCAAdj] is present, the amount must equal Form 100, Line 1 [NetIncome]. Reject and Continue

F100S-420 If Schedule F, Line 22 [OrdinaryIncomeLoss] is present, then amount must equal Form 100S, Line 1 [TradeOrBusinessIncomeLoss].

Reject and Continue

F100W-420 If Schedule F, Line 29 [NetIncomeBeforeCAAdj] is present, the amount must equal Form 100W, Line 1 [NetIncome]. Reject and Continue

SCHD1-010 Schedule D-1 If Schedule D-1, Line 4 [GainInstallmentSalesForm3805E] amount is significant, then Form 3805E must be attached. Reject and Continue


Reject and Continue


Reject and Continue

SCHD1-060 If Schedule D-1, Line 15 [OrdinaryGainInstalSalesFrm3805E] amount is significant, then Form 3805E must be attached. Reject and Continue


Reject and Continue


Reject and Continue


Reject and Continue

SCHR-015 (100S/100W)

Schedule R If Schedule R, Line 1b [WatersEdgeOffset] amount is present, then Form 2424 must be attached. Reject and Continue

SCHR-020 Schedule R, Line 1c [CombinedOffsetAndNetIncomeLoss] must equal Line 1a [NetIncomeLossAfterAdjustments] + Line 1b [WatersEdgeOffset].

Reject and Continue


Reject and Continue

SCHR-040 Schedule R, Line 6 [SaleOfAssets] must equal Line 2 column (e) [GrandTotalGainLoss] from Schedule R-4. Reject and Continue

SCHR-043 Schedule R, Line 33 [NetBeforeContributions] must equal the sum of Line 18b [NetApportionedToCA], Line 27 [NetAllocableToCA], Line 31 [TotalApportionedToCA], and Line 32 [PostApportionedAllocatedNetting].

Reject and Continue

SCHR-045 Schedule R, Line 35 [NetCAIncomeLoss] must equal the sum of Line 33 [NetBeforeContributions] and Line 34 [ContributionsAdjustment].

Reject and Continue

SCHR-050 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



Version 2013v2.0



Reject and Continue


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)

Schedule R-7 Part I, [IsKeyCorporation] must be checked “Yes” for one and only one corporation. Reject and Continue

SCHP-010 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].

Reject and Continue

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.

Reject and Continue

SCHP-050 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

PMT-030 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 [CA-ReturnHeader].

Reject and Continue


Reject and Continue


Reject and Continue

F3805E-010 Form 3805E If Form 3805E Line 12 [IncomeRecapture] amount is present, then Schedule D-1 must be attached. Reject and Continue

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



Version 2013v2.0



Reject and Continue


Reject and Continue

F5806-010 Form 5806 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

F5806-015 If Form 5806 Line 42 [ExceptionMet] or line 64 [ExceptionMet] is checked "Yes", then Form 100S or 100W Line 41b [EstPenExceptionBorC] must be checked.

Reject and Continue

G0000-010 General Form Rules

Forms 3805Z, 3806, 3807, 3808 and 3809 Schedule Z Part III [SCorpCrLimitation] must be blank, if filed with Form 100 or 100W.

Reject and Continue

G0000-020 Forms 3805Z, 3806, 3807, 3808 and 3809 Schedule Z Part II [CrLimitation] must be blank, if filed with Form 100S. Reject and Continue

G0000-025 (100/100W)

The [CAReturnHeaderDocumentId] in the Schedule R-7 must equal a document ID [documentId] from the Parent or Subsidiary CA-ReturnHeader attribute.

Reject and Continue

G0000-030 (100/100W)

The [CAReturnHeaderDocumentID] in every schedule included in the CA-CombinedReportSchedules must match a CA-ReturnHeader [documentId]. The [CAReturnHeaderDocumentID] in every schedule included in the CA-

Reject and Continue



Reject and Stop


Reject and Stop


Reject and Continue


Reject and Stop


Reject and Stop

R0000-070 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",

Reject and Stop


R0000-085 The Return Type in the Return Header must match the Submission Type in the Submission Manifest. Reject and Stop



Reject and Stop

T0000-030 Transmission Manifest not present. Unable to proceed. Reject and Stop

T0000-040 Multiple Transmission Manifests are present. Unable to proceed. Reject and Stop



Version 2013v2.0



Reject and Stop

T0000-070 The Transmission ID must match the "Transmission ID" portion of the original outer ZIP archive/file name. Reject and Stop




Reject and Stop


T0000-120 The ETIN in your Transmission Manifest is not recognized as an Authorized e-file Provider by FTB. Reject and Stop


Reject and Stop






Reject and Stop



Reject and Stop

S0000-020 The Submission ID [SubmissionID] must match the "Submission ID" portion of the original outer ZIP archive/file name. Reject and Stop




Reject and Stop


S0000-080 The EFIN in your Submission Manifest is not recognized as an Authorized e-file Provider by FTB. Reject and Stop

S0000-090 The Tax Year the submission applies to is either incorrectly identified or not supported (currently Tax Years 2011, 2012 and 2013 can be submitted).

Reject and Stop



Version 2013v2.0



Reject and Stop








Reject and Stop


Reject and Stop



Version 2013v4.1

Rule Number Rules text Error Category Severity Rule

Status F1065-005-01 If Form 1065, Line 5 has a non-zero value, then Schedule F (Form 1040) must be present in

the return. Missing Document

Reject Active

F1065-009-01 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.


F1065-010-01 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.


F1065-015-01 If Form 1065, Schedule K, Line 2 has a non-zero value, then Form 8825 must be present in the return.

Missing Document

Reject Active

F1065-017-01 If Form 1065, Schedule K, Line 8 has a non-zero value, then Schedule D (Form 1065) must be present in the return.

Missing Document

Reject Active


Missing Document

Reject Active


Missing Document

Reject Active

F1065-032-01 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.

Multiple Documents

Reject Active

F1065-034-01 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.

Multiple Documents

Reject Active

F1065-037-01 If Form 1065, Schedule B, Line 17 has a non-zero value, then one or more Forms 8865 must be present in the return.

Missing Document

Reject Active

F1065-039-01 If "Technical Termination" checkbox is checked, then the checkbox "initial return" or "final return" must be checked.

Missing Document

Reject Active

F1065-040-01 If Form 1065, Schedule B, Line 3a is "Yes", then Schedule B-1 must be present in return. Missing Document

Reject Active

F1065-041-01 If Form 1065, Schedule B, Line 3b is "Yes", then Schedule B-1 must be present in the return. Missing Document

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.)

Multiple Documents

Reject Active

F1065-048-01 If Form 1065, Schedule B, Line 6 is answer "No", then Schedule L must be present in the return.

Missing Document

Reject Active

204

F1065-049-01 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.


F1065-050-01 If Form 1065, Item J 'ScheduleCAndScheduleM3AttInd', checkbox is checked, then Schedule M-3 (Form 1065) must be present in the return.


F1065-052-01 If checkbox 'ThreeAndOneHalfPctGroIncmTxInd' is checked, then Form 1065 Line 22 'threeAndOneHalfPercentAmt' must have a non-zero value.


F1065-053-01 If Form 1065, Line 2 'CostOfGoodsSoldAmt' has a non-zero value, then it must equal Form 1125-A, Line 8 'CostOfGoodsSoldAmt'.


F1065-056-01 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.


F1065-057-01 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.

Missing Document

Reject Active

F1065-058-01 If Form 1065, Line 6 'TotalOrdinaryGainLossAmt' has a non-zero value, then Form 4797 must be present in the return.


F1065-059-01 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.


F1065-064 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.


F1065-065 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.






F5471-034-01 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.

Missing Document

Reject Active


Missing Document

Reject Active


Missing Document

Reject Active

205


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

F5471-071 Form 5471 'EmployerEIN' or 'ForeignEntityReferenceIdNumber' must have a value. Missing Data Reject Active

F6765-003-01 Form 6765, Line 10 'FixedBasedPct' must not be greater than 16% (0.16000). Incorrect Data Reject Active

F6765-004-01 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.










206


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

F8609A-001-01 Form 8609-A, Part I, Item A "Building Identification Number" must have a value. Missing Data Reject Active

F8621-024 If Form 8621, Part II, line G ' DeemedDivElectSec1297ePFICInd' checkbox is checked, then 'DeemedDivElectSec1297ePFICStmt' must be attached to Part II, line G.


207



F8621-026-01 F8621, 'PFICOrQEFEIN' or 'ForeignEntityReferenceIdNumber' must have a value. Missing Data Reject Active







F8833-001-01 Form 8833 `EIN' or 'SSN' or 'ForeignEntityReferenceIdNumber' must have a value. Missing Data Reject Active

F8834-001-01 If Form 8834 is present, then for each vehicle listed on Line 1, 'VehicleModelYr' cannot be prior to 2008.








F8864-001 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.


F8864-006 Form 8864, Line 6(c), 'RenewableDieselInclMixtureAmt' must be equal to zero if an amount is entered.




F8864-008 Form 8864, Line 8, 'BiodieselPlusAgriBioDieselAmt' must be equal to zero if an amount is entered.


F8865-232 Form 8865 'ForeignPartnershipEIN' or 'ForeignEntityReferenceIdNumber' must have a value. Missing Data Reject Active

208


Reject Active



Disabled







F8909-001 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.


Disabled



Disabled



Disabled



Disabled



Disabled



Disabled

209



Disabled















F8910-020-01 For each 'VehicleYear' listed on Form 8910, Line 1, 'VehicleModelYr' must be 2011, 2012, or 2013.


F8936-012-01 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.


















210































211





FPYMT-027-01 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.


FPYMT-028-01 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.


FPYMT-057-01 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.











Active



Active



Active



R0000-014-01 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



212





R0000-021 The Employer Identification Number (EIN) of the Filer in the Return Header must not equal all nines.










R0000-031 Taxpayer PIN in the Return Header cannot equal all zeros. Incorrect Data Reject Active

R0000-032-01 Signature Option in the Return Header is a required field and must have either the value "Binary Attachment 8453 Signature Document" or "PIN Number".




R0000-035-01 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.


R0000-050-01 Bank Account Number in "IRS Payment" [IRS Payment] or [IRSPayment2] must not equal all zeros or all blanks.


R0000-051-01 The Federal Submission Type in the IRS Submission Manifest must match the return type indicated in the Return Header.


Active


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Active


Missing Document

Reject Active

213







Active

R0000-067 The attached files (i.e. binary attachments) in a submission zip archive must have distinct names.


Active

R0000-068 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.





Active



Active



Active



Active

R0000-111-01 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.

Missing Document

Reject Active



Active




Active



214



R0000-146-01 The Employer Identification Number (EIN) of the Filer in the Return Header must not equal all zeros.




R0000-192 Phone Number provided in the return must not be all zeros. Incorrect Data Reject Active

R0000-193 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


Reject and Stop

Active



Reject and Stop

Active


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.

Duplicate Condition

Reject Active

R0000-927-01 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 paper return for the return type and tax period indicated in the tax return.

Duplicate Condition

Reject Active





215



SD-F1065-001-01

If Schedule D (F1065) checkbox 'RelatedPartyLikeKindExchInd' is checked, then Form 8824 must be present in the return.

Missing Document

Reject Active


Missing Document

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Missing Document

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Missing Document

Reject Active


Missing Document

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Missing Document

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Missing Document

Reject Active

SF-F1040-015-01


Missing Document

Reject Active





SK1-F1065-002

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).

Missing Document

Reject Active

SK1-F8865-001



SK1-F8865-002



SM3-F1065-001-01

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.

Missing Document

Reject Active

SM3-F1065-002-01

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.

Multiple Documents

Reject Active

SM3-F1065-003-01

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.

Missing Document

Reject Active

SM3-F1065-004-01

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.

Multiple Documents

Reject Active

216

SM3-F1065-005-01

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.

Missing Document

Reject Active

SM3-F1065-006-01

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.

Multiple Documents

Reject Active

SM3-F1065-007-01

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'.














SO-F8865-002 Schedule O (Form 8865) 'EIN' or 'ForeignEntityReferenceIdNumber' must have a value. Missing Data Reject Active

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.


SP-F8865-002 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.




STATE-007 The IRS Submission ID referenced in the State Submision must be that of an IRS Return. Incorrect Data Reject Active

STATE-009 State Returns can only be submitted via the Application-to-Application (A2A) Channel or the Internet Filing Application (IFA) Channel.




Active

STATE-015 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).


Active

217

STATE-016 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.


Active



Active

STATE-018 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.


Active



Reject Active

STATE-902 The IRS Submission ID referenced in the State Submission Manifest must be in accepted status.


Reject Active



Reject Active


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Active

T0000-015 The ETIN in the Message ID (the first five digits) must match the ETIN provided with the request.


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Active


Reject and Stop

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Duplicate Condition

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X0000-027 Year (YYYY) in the SubmissionID must be processing year. Incorrect Data Reject Active

X0000-028 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 Reject and Stop

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219


1065RulesTY2013v4.1-PKG-12-2-2013-1.doc Page 17 of 17


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220

CA Form 565/568 BUSINESS RULES FOR TAX YEAR 2013

Version 2013v2.0


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

Form 565/568 , APE [TaxPeriodEndDate] can not be earlier than APB [TaxPeriodBeginDate]. Reject and Continue

F565-030 F568-030

Form 565/568 , APB [TaxPeriodBeginDate] can not be later than the current date [Timestamp]. Reject and Continue

F565-035 F568-035

Form 565/568 , APE [TaxPeriodEndDate] can not be later than the current date [Timestamp]. Reject and Continue

F565-040 F568-040

Form 565/568 , APE [TaxPeriodEndDate] can not be more than 375 days past APB [TaxPeriod BeginDate].

Reject and Continue

F565-050 F568-050

Form 565/568 , APB [TaxPeriodBeginDate] can not be later than 12/31/2013 if the [Timestamp] is greater than 12/31/2014.

Reject and Continue

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.

Reject and Continue

F568-060 Form 568, APB [TaxPeriodBeginDate], APE [TaxPeriodEndDate] and Secretary Of State Number [SOSNumber] or [LLCTempNumber] cannot match a previously accepted return unless Schedule Q Amended return [AmendedReturn] or Superseded return [SupersededReturn] box is checked.

Reject and Continue

F565-065 F568-065

Form 565/568 , APB [TaxPeriodBeginDate] cannot be earlier than 12/10/2012. Reject and Continue

F565-066 F568-066

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".

Reject and Continue

F565-100 F568-100

Schedule Q Form 565/568 , Question I [BusinessActivityCode] must be a valid 6-digit Principal Business Activity (PBA) code per the current Form 565/568 Booklet.

Reject and Continue

F565-105 If Form 565, Question P [IsPartnershipAPartner] is checked "Yes", then Schedule EO must be attached.

Reject and Continue

F565-110 If Form 565, Question W [IsApportioningToCA] is checked "Yes", then Schedule R, Line 1a [NetIncomeLossAfterAdjustments] must be present.

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.

Reject and Continue

F565-112 If Form 565, Question BB [OwnInterestInDisregardedEntity] is checked "Yes", then Schedule EO must be attached.

Reject and Continue



Version 2013v2.0


F568-112 If Form 568, Question Z [OwnInterestInDisregardedEntity] is checked "Yes", then Schedule EO must be attached.

Reject and Continue

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

F568-115 Income Form 568, Line 1 [TotalIncome] amount must equal Schedule IW, Line 17 [TotalIncome]. Reject and Continue

F568-117 Form 568, Line 4 [NonConsentingNRTaxLiability] amount must equal Schedule T Side 3 [TotalTaxDue].

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 attached.

Reject and Continue

F565-190 If Form 565, Line 9 [TotalSchD-1OrdinaryLosses] amount is present, then Schedule D-1 must be attached.

Reject and Continue

F565-220 Form 565, 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

F565-230 Deductions 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



Version 2013v2.0


F565-260 Payments If Form 565, Line 25 [Withholding] amount is present, then Form 592-B or Form 593 must be attached.

Reject and Continue

F568-121 If Form 568, Line 8 [Withholding] amount is present, then Form 592-B or Form 593 must be attached.

Reject and Continue

F565-270 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].

Reject and Continue


Form 568, Line 14 [Refund] must equal the result of Line 11 [Overpayment] minus Line 12 [FutureYearCredit] and Line 13 [UseTax].

Reject and Continue

F568-128 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

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) must be attached to the state return.

Reject and Continue

F568-180 If Schedule B, Line 8 [TotalSchD-1OrdinaryGains] amount is present, then Schedule D-1 must be attached.

Reject and Continue

F568-190 If Schedule B, Line 9 [TotalSchD-1OrdinaryLosses] amount is present, then Schedule D-1 must be attached.

Reject and Continue

F568-220 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

F568-230 Schedule B Deductions

If Schedule B, Line 17a [DepreciationAndAmortization] amount is present, then FTB 3885L must be attached.

Reject and Continue



Version 2013v2.0


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

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.

Reject and Continue

F568-260 Schedule O If Schedule O, [LiquidatedEntity] element is present, then one of the following elements must be present [SSN], [ITIN], [FEIN], [CACorporationNumber] or [SOSNumber].

Reject and Continue

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

Schedule K, Line 21a, column (d) [TotalIncomePaymentItems] must equal the sum of column (d) for Line 1 [OrdinaryBusinessIncomeLoss] + Line 2 [NetRentalRealEstateIncomeLoss] + 3c [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].

Reject and Continue

SCHD(565)-010 SCHD(568)-010

Schedule D 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

SCHD1-010 Schedule D-1 If Schedule D-1, Line 4 [GainInstallmentSalesForm3805E] amount is significant, then Form 3805E must be attached.

Reject and Continue


Reject and Continue


Reject and Continue



Version 2013v2.0


SCHD1-060 If Schedule D-1, Line 15 [OrdinaryGainInstalSalesFrm3805E] amount is significant, then Form 3805E must be attached.

Reject and Continue


Reject and Continue


Reject and Continue


Reject and Continue

SCHR-020 Schedule R Schedule R, Line 1c [CombinedOffsetAndNetIncomeLoss] must equal the result of Line 1a [NetIncomeLossAfterAdjustments] + Line 1b [WatersEdgeOffset].

Reject and Continue


Reject and Continue

SCHR-040 Schedule R, Line 6 [SaleOfAssets] must equal Line 2 column (e) [GrandTotalGainLoss] from Schedule R-4 .

Reject and Continue


Reject and Continue


Reject and Continue


Reject and Continue


Reject and Continue


Reject and Continue


Reject and Continue

F3805E-010 Form 3805E If Form 3805E, Line 12 [IncomeRecapture] amount is present, then Schedule D-1 must be attached.

Reject and Continue

F3805E-020 Form 3805E, Line 13 [SumOfAdjBasisCommIncomeRcptr] must equal the sum of Line10 [AdjustedBasis] + Line 11 [CommissionsOtherExpensesOfSale] + Line 12 [IncomeRecapture].

Reject and Continue



Version 2013v2.0



Reject and Continue


Reject and Continue


Reject and Continue


Reject and Continue

PMT-040 (568)

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



Reject and Continue


Reject and Continue


Reject and Continue


Reject and Stop


Reject and Stop

R0000-070 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 Continue


R0000-085 The Return Type in the Return Header must match the Submission Type in the Submission Manifest.

Reject and Stop



Version 2013v2.0




Reject and Stop

T0000-030 Transmission Manifest not present. Unable to proceed. Reject and Continue

T0000-040 Multiple Transmission Manifests are present. Unable to proceed. Reject and Continue


Reject and Stop

T0000-070 The Transmission ID must match the "Transmission ID" portion of the original outer ZIP archive/file name.

Reject and Stop




Reject and Stop


T0000-120 The ETIN in your Transmission Manifest is not recognized as an Authorized e-file Provider by FTB.

Reject and Stop


Reject and Stop






Reject and Stop



Reject and Stop

S0000-020 The Submission ID [SubmissionID] must match the "Submission ID" portion of the original outer ZIP archive/file name.

Reject and Stop





Version 2013v2.0



Reject and Stop


S0000-080 The EFIN in your Submission Manifest is not recognized as an Authorized e-file Provider by FTB.

Reject and Stop

S0000-090 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


Reject and Stop








Reject and Stop


Reject and Stop


230

BZIELONKA

Typewritten Text

Reject code Reject condition Description 1000 Invalid Field Schema validation detail error1001 Field Missing Schema validation detail error1002 Invalid Data Value Schema validation detail error2707

Liability period end date is before the liability period begin date

Liability Period end date cannot be prior to the Liability Period begin date

2708 Document received date is before Postmark date

Document received date is before Postmark date

4012Filing Composition Error The combination of forms in the filing

is not valid 4015

Form Not Valid for Tax Year

Only 2011, 2012 and 2013 tax year forms are valid, or a main form is required but was not included in the tax return

4074ELF Schema Validation Failure Refers to Software Developer’s

schema validation 4075 Invalid Bank Routing Number Bank Routing number is invalid 4079

Submission does not contain a main form

A Main Form must be included- see Tax forms supported in this publication

4676ACH Debit > Payment Enclosed The debit amount requested is greater

than the Filing Fee due 4882 Payment not allowed with IT-204

or IT-370-PF Payment is only allowed with Form IT-204-LL for partnerships

4883Software vendor is not approved

The Software ID has not been approved by NYS for partnership e-file

4919 Prior tax year of submission is not Accepted

Tax year 2010 and prior are not accepted

4924Payment amount Conflicts with ACH Indicator

ACH indicator is selected but no payment amount information is entered

5025Invalid liability period

Liability period is either > 12months or not within the MeF tax years accepted*

5046 Future Year Returns are not Accepted

Tax year 2014 and later are not accepted

5107State/province is required if country code is US or Canada (CA)

The state is required if country code is United States (US) and Province is required if country code is Canada (CA)**

5108Duplicate Submission

Duplicate filing criteria met – filing contains all the same information, forms and ACH data

231

BZIELONKA

Typewritten Text

BZIELONKA

Typewritten Text

2013 NEW YORK PARTNERSHIPS

BZIELONKA

Typewritten Text

5110International ACH Transactions (IAT) not Accepted

If the International ACH Transactions (IAT) is selected then no direct debit (ACH) information is allowed

5111 Account number cannot equal routing number

Account number cannot be the same as routing number

5118 Either LLC/LLP Filing Fee or LLC Disregarded Entity Filing Fee can be > 0 not both

Both the LLC/LLP Filing Fee and the LLC Disregarded Entity Filing Fee cannot be > 0

5134 “PREPARER” is not a valid entry for Paid Prep.name or Third Party name

“PREPARER” is not a valid entry for paid preparer name or third party designee name

5135Submission contains Invalid XML Submission contains invalid XML

5264

ELC_AUTH_EFCTV_DT is blank

If the ACH information is blank and it is prior to the due date the ELC_AUTH_EFCTV_DT must be entered

5265 Declaration and signature authorization is incorrect or missing

Based on the preparer signature or both declaration indicators are missing

5266ACH_IND conflicts with RFND_OWE_IND

Payment information complete and/or the ACH IND conflicts with the RFND_OWE_INDThe 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)

PAID_PREPARER_ID (Header, 204, 204LL) WTHLD_TAX_ID (204)

5276 IT-370-PF received with IT-205 box checked

IT-205 extension not accepted via Modernized e‑File

5379 State address should not be populated when Cntry Cd Not = 'US' or 'CA’

If MAIL_COUNTRY_CD not = US or CA, MAIL_STATE_ADR should not be populated

5442Payment amount for Partnership cannot exceed $4,500.00

State "Payment Amount exceeds ACH limit or other NY State Limitations" for any ACH Payment amount > $4500

5267

Invalid Identification Number

232

5507

Incomplete bank payment data

When incomplete bank account type is sent, i.e. ACH_IND is selected and account type (personal or business) is not selected

5961 There is an insupportable code present in addbacks of CR(s) and recaptures.

There is an insupportable code present on Line 147 or Line 148

1029 This is the code for the IT-204, Line 109:

Code ES-20 for New York State innovation hot spot program keyed on Line 109 without attaching the required IT-223.

233


Version 2013v4.1


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.


F1041-002 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.


F1041-003 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".


F1041-004 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.


F1041-005 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.


F1041-006 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".


F1041-007 The 'TaxPeriodEndDt' in the Return Header must not be prior to the 'TaxPeriodBeginDt'. Incorrect Data Reject Active F1041-008 The Year of the 'ReturnTs' in the Return Header must be equal to the Processing Year. Incorrect Data Reject Active F1041-009 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'.


F1041-010 If Form 1041, Item A checkbox 'DecedentsEstateInd' is checked, then checkbox 'ESBTSPortionOnlyInd' must not be checked.


F1041-011 If Form 1041, Item A checkbox 'DecedentsEstateInd' is checked, then checkbox 'GrantorTypeTrustInd' must not be checked.


F1041-012 If Form 1041, Item A checkbox 'QualifiedDisabilityTrustInd' is checked, then checkbox 'ESBTSPortionOnlyInd' must not be checked.


F1041-013 If Form 1041, Item A checkbox 'QualifiedDisabilityTrustInd' is checked, then checkbox 'GrantorTypeTrustInd' must not be checked.


F1041-014 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.


235


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.


F1041-016 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'.


F1041-017 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.


F1041-018 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.

Missing Document

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F1041-019 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'.


F1041-020 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.

Missing Document

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F1041-021 If Form 1041, Line 10 'InterestAmt' has a non-zero value, then Line 16 'NetDeductionsAmt' must have a non-zero value.


F1041-022 If Form 1041, Line 11 'TaxesAmt' has a non-zero value, then Line 16 'NetDeductionsAmt' must have a non-zero value.


F1041-023 If Form 1041, Line 12 'FiduciaryFeesAmt' has a non-zero value, then Line 16 'NetDeductionsAmt' must have a non-zero value.


F1041-024 If Form 1041, Line 13 'CharitableDeductionsAmt' has a non-zero value, then Line 16 'NetDeductionsAmt' must have a non-zero value.


F1041-025 If Form 1041, Line 14 'TaxPreparationFeesAmt' has a non-zero value, then Line 16 'NetDeductionsAmt' must have a non-zero value.


F1041-026 If Form 1041, Line 15a 'OtherDeductionsAmt' has a non-zero value, then Line 16 'NetDeductionsAmt' must have a non-zero value.


F1041-027 If Form 1041, Line 15c 'MiscItemizedDeductionsAmt' has a non-zero value, then Line 16 'NetDeductionsAmt' must have a non-zero value.


F1041-028 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.


F1041-029 If Form 1041, Item A checkbox 'DecedentsEstateInd' is checked, then Line 20 'ExemptionAmt' must be less than 601.


F1041-030 If Form 1041, Item A checkbox 'SimpleTrustInd' is checked, then Line 20 'ExemptionAmt' must be less than 301.


F1041-031 If Form 1041, Item A checkbox 'ComplexTrustInd' is checked, then Line 20 'ExemptionAmt' must be less than 301.


F1041-032 If Form 1041, Item A checkbox 'QualifiedDisabilityTrustInd' is checked, then Line 20 'ExemptionAmt' must be less than 3901.


236


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.


F1041-034 If Form 1041, Item A checkbox 'ESBTSPortionOnlyInd' is checked, then Line 20 'ExemptionAmt' must be less than 301.


F1041-035 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.


F1041-036 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.


F1041-037 If Form 1041, Line 24a 'EstimatedTaxPaymentsAmt' has a non-zero value, then Line 25 'TotalPaymentsAmt' must have a non-zero value.


F1041-038 If Form 1041, Line 24d 'ExtsnRequestIncomeTaxPaidAmt' has a non-zero value, then Line 25 'TotalPaymentsAmt' must have a non-zero value.


F1041-039 If Form 1041, Line 24e 'FederalIncomeTaxWithheldAmt' has a non-zero value, then Line 25 'TotalPaymentsAmt' must have a non-zero value.


F1041-040 If form 1041, Line 24h 'TotalOtherPaymentsAmt' has a non-zero value, then Line 25 'TotalPaymentsAmt' must have a non-zero value.


F1041-041 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'.


F1041-042 If Form 1041, Line 24g 'TotalFuelTaxCreditAmt' has a non-zero value, then it must be equal to Form 4136, Line 17 'TotalFuelTaxCreditAmt'.


F1041-043 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.


F1041-044 If Form 1041, Line 27 'TaxDueAmt' has a non-zero value, then Schedule G, Line 7 'TotalTaxAmt' must have a non-zero value.


F1041-045 Form 1041, Line 29b 'RefundAmt' must have a value less than 10,000,000 (10 million). Incorrect Data Reject Active F1041-046 The 'EIN' in the Return Header must not be equal to the 'PreparerFirmEIN'. Incorrect Data Reject Active F1041-048 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'.


F1041-049 If Form 1041, Schedule B, Line 9 'FirstTierDistributionAmt' has a non-zero value, then Line 11 'TotalDistributionAmt' must have a non-zero value.


F1041-050 If Form 1041, Schedule B, Line 10 'SecondTierDistributionAmt' has a non-zero value, then Line 11 'TotalDistributionAmt' must have a non-zero value.


F1041-051 If Form 1041, Schedule G, Line 6 'HouseholdEmploymentTaxAmt' has a non-zero value, then Schedule H (Form 1040) must be attached to Line 6.

Missing Document

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F1041-052 If Form 1041, Schedule G, Line 2a 'ForeignTaxCreditAmt' has a non-zero value, then Line 2e 'TotalCreditsAmt' must have a non-zero value.


F1041-053 If Form 1041, Schedule G, Line 2b 'CYGenBusinessCreditAllowedAmt' has a non-zero value, then Line 2e 'TotalCreditsAmt' must have a non-zero value.


237


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.


F1041-055 If Form 1041, Schedule G, Line 2d 'CYBondCreditAllowedAmt' has a non-zero value, then Line 2e 'TotalCreditsAmt' must have a non-zero value.


F1041-056 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'.


F1041-057 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'.


F1041-058 Form 1041, Schedule G, Line 1c 'AlternativeMinimumTaxAmt' must be equal to Schedule I (Form 1041), Line 56 'AlternativeMinimumTaxAmt'.


F1041-059 If Form 1041, Schedule G, Line 7 'F1041TotalTaxLiteralCd' has the value "SECT 453(I) INTEREST", then [InterestOnDeferredTaxStatement] must be attached to Line 7.

Missing Document

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F1041-060 If Form 1041, Schedule G, Line 7 'F1041TotalTaxLiteralCd' has the value "SECT 453A(c) INTEREST", then [InterestOnDeferredTaxStatement] must be attached to Line 7.

Missing Document

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F1041-061 If Form 1041, Schedule G, Line 3 'TaxesLessCreditsAmt' has a non-zero value, then Line 7 'TotalTaxAmt' must have a non-zero value.


F1041-062 If Form 1041, Schedule G, Line 5 'RecaptureTaxAmt' has a non-zero value, then Line 7 'TotalTaxAmt' must have a non-zero value.


F1041-063 If Form 1041, Schedule G, Line 6 'HouseholdEmploymentTaxAmt' has a non-zero value, then Line 7 'TotalTaxAmt' must have a non-zero value.


F1041-064 If Form 1041, Schedule G, Line 7 'F1041TotalTaxLiteralCd' has the value "SECT 641(c)", then [ElectingSmallBusinessTrustTaxComputationStatement] must be attached to Line 7.

Missing Document

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F1041-065 If Form 1041, Schedule G, Line 7 'F1041TotalTaxLiteralCd' has a value, then Line 7 'TotalTaxAmt' must have a non-zero value.


F1041-066 If Form 1041, Schedule G, Line 1b 'LumpSumDistributionTaxAmt' has a non-zero value, then Form 4972 must be attached to Line 1b.

Missing Document

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F1041-067 If Form 1041, Line 6 'NetFarmProfitLossAmt' has a non-zero value, then Schedule F (Form 1040) must be attached to Line 6.

Missing Document

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F1041-068 If Form 1041, Schedule G, Line 2a 'ForeignTaxCreditAmt' has a non-zero value, then Form 1116 must be attached to Line 2a.

Missing Document

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F1041-069 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.

Missing Document

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F1041-070 If Form 1041, Line 18 'IncomeDistributionDeductionAmt' has a non-zero value, then Line 21 'TotalDeductionAmt' must have a non-zero value.


F1041-071 If Form 1041, Line 19 'EstateTaxDeductionAmt' has a non-zero value, then Line 21 'TotalDeductionAmt' must have a non-zero value.


F1041-072 If Form 1041, Line 20 'ExemptionAmt' has a non-zero value, then Line 21 'TotalDeductionAmt' must have a non-zero value.


F1041-073 Form 1041, Schedule G, Line 2b 'CYGenBusinessCreditAllowedAmt' must be equal to Form 3800, Line 38 'CurrentYearCreditAllowedAmt'.


F1041-074 Form 1041, Schedule G, Line 2c 'CYNonrefundableAMTCrAmt' must be equal to Form 8801, Line 25 'MinAMTCrAmt'.


F1041-075 Form 1041, Schedule G, Line 2d 'CYBondCreditAllowedAmt' must be equal to sum of all Form 8912, Line 12 'CurrentYearAllowableCreditAmt'.


238


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'.


F1041-077 'FiduciaryPIN' in the Return header must not be equal to all zeros. Incorrect Data Reject Active F1041-078 If Form 1041, 'NationalMortgageAssocCd' has a value in the Return Header, then

'BusinessNameControlTxt' (Name Control) must not be equal to all zeros. Incorrect Data Reject Active

F1041-079 If 'PINEnteredByCd' has the value "OFFICER REPRESENTING FIDUCIARY" in the Return Header, then 'FiduciaryRepOfficerNm' must have a value.


F1041-080 If 'SignatureOptionCd' has a value in the Return Header, then a binary attachment with Description "8453 Signature Document" must be present in the return.

Missing Document

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F1041-081 The year of the 'FiduciarySignatureDt' in the Return Header must be equal to the processing year. Incorrect Data Reject Active F1041-082 If checkbox 'DiscussWithPaidPreparerInd' in the Return Header is checked, then the

'PhoneNumber' or 'ForeignPhoneNumber' must have a value. Missing Data Reject Active

F1041-083 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.

Missing Document

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F1041-084 If Form 1041, Line 4 'CapitalGainLossAmt' has a non-zero value, then Schedule D (Form 1041) must be attached to Line 4.

Missing Document

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F1041-085 Form 1041, Schedule G, Line 4 'EstTrustNetInvstIncomeTaxAmt' must be equal to Form 8960, Line 21 'EstTrustNetInvstIncomeTaxAmt'.


F1041-086 If Form 1041, Line 15b 'NetOperatingLossDeductionAmt' has a non-zero value, then Line 16 'NetDeductionsAmt' must have a non-zero value.


F1041-087 If Form 1041, Schedule G Line 4 'EstTrustNetInvstIncomeTaxAmt' has a non-zero value, then Line 7 'TotalTaxAmt' must have a non-zero value.


F1041-088 If Form 1041, Line F 'NetOperatingLossCarrybackInd' checkbox is checked, then Line 15b 'NetOperatingLossDeductionAmt' must have a non-zero value.


F1041-089 If Form 1041, Line 15b 'NetOperatingLossDeductionAmt' has a non-zero value, then [NOLDeductionStatement] must be attached to Line 15b.

Missing Document

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F1041-940 The 'EIN' and Name Control ('BusinessNameControlTxt') in the Return Header must match the e-File database.


Reject Active

F1099R-002 If Form 1099-R has a US Address in the Payers Address, then 'State' must have a value. Missing Data Reject Active F1099R-003 If Form 1099-R has a US Address in the Payers Address, then 'ZipCode' must have a value. Missing Data Reject Active 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.


F1116-002 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'.


F1116-003 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).

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F1116-004 If Form 1116, Line 10 'ForeignTaxCrCarrybackOrOverAmt' has a non-zero value, then [ForeignTaxCrCarrybackComputationStatement] must be attached to Line 10.

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F1116-005 If Form 1116, Line 12 'ForeignTaxReductionAmt' has a non-zero value, then [ForeignTaxReductionStatement] must be attached to Line 12.

Missing Document

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F1116-006 If only one Form 1116 is present in the return, then Line 28 'SmllrOfRtnTaxOrForeignTaxCrAmt' must be equal to Line 22 'GrossForeignTaxCreditAmt'.


F1116-007 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'.


F1116-008 If Form 1116, Line 1b 'AltBasisCompensationSourceInd' checkbox is checked, then [AltBasisCompensationSourceStatement] must be attached to Line 1b.

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F1116-009-01 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).

Missing Document

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F1116-010-01 If for any country in Form 1116, Part II, column (l) 'ForeignTaxWithheldOnRentAmt' has a non-zero value, then [ForeignTaxWthldOnRentsAndRoyaltiesStatement] must be attached to column (l).

Missing Document

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F1116-011-01 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).

Missing Document

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F1116-012 If for any country in Form 1116, Line 2 'ForeignIncRelatedExpensesAmt' has a non-zero value, then [ForeignIncmRelatedExpensesStmt] must be attached to Line 2.

Missing Document

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F1116-013 If for any country in Form 1116, Line 3b 'OtherDeductionsNotRelatedAmt' has a non-zero value, then [OtherDeductionsNotRelatedStatement] must be attached to Line 3b.

Missing Document

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F1116-014-01 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 non-zero value on Line 30 'ForeignTaxCreditAmt'.


F1116-016 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.


F1116-017 If Form 1116, Line 16 'ForeignIncomeNetAdjustmentAmt' has a non-zero value, then [ForeignIncomeNetAdjustmentStatement] must be attached to Line 16.

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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').


F2210-003 If Form 2210, Part II, Line A checkbox 'WaiverOfEntirePenaltyInd' is checked, then [WaiverExplanationStatement] must be attached to Form 2210.

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F2210-004 If Form 2210, Part II, Line B checkbox 'WaiverOfPartOfPenaltyInd' is checked, then [WaiverExplanationStatement] must be attached to Form 2210.

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F2210-005 If Form 2210 is present in the return, then Line 6 'WithholdingTaxesAmt' must be equal to Form 1041, Line 24e 'FederalIncomeTaxWithheldAmt'.


F2210F-001 If Form 2210-F, Part I, Line A checkbox 'PenaltyWaiverRequestInd' is checked, then [WaiverExplanationStatement] must be attached to Line 16.

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F2210F-002 Form 2210-F, Line 4d 'FirstTimeHmByrCreditAmt' must be zero if an amount is entered. Incorrect Data Reject Deleted F2210F-003 Form 2210-F, Line 4f 'AdoptionCreditAmt' must be zero if an amount is entered. Incorrect Data Reject Deleted F2210F-004 If Form 2210-F, Line 16 'PenaltyAmt' has a non-zero value, then [WaiverExplanationStatement]

must be attached to Line 16. Missing Document

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F2210F-005 If Form 2210-F is present in return, then Line 8 'WithholdingTaxesAmt' must be equal to Form 1041, Line 24e 'FederalIncomeTaxWittheldAmt'.


F2439-004 If Form 2439 is present in the return, then 'RegInvstCoOrReInvstTrustName' must have a value. Missing Data Reject Active F2439-005-01 If Form 2439 is present in the return, then 'RICOrREITEIN' must have a value. Missing Data Reject Active F2439-006 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. Missing Data Reject Active

F3468-006-01 If Form 3468, Line 11h 'CertifiedHistStrctrGOZCrAmt' has a non-zero value, then Line 11k 'NPSProjectNum' or Line 11k 'EIN' must be present.


F3468-007 If Form 3468, Line 11i 'CalcCertHistStrctrAffctMWDAAmt' has a non-zero value, then Line 11k 'NPSProjectNum' or Line 11k 'EIN' must be present.


F3468-008-01 If Form 3468, Line 11j 'OtherCertifiedHistStrctrAmt' has a non-zero value, then Line 11k 'NPSProjectNum' or Line 11k 'EIN' must be present.


F3468-009-01 If Form 3468, Line 11k 'NPSProjectNum' has a value, then Line 11l 'NPSApprovalDt' must have a value.


F3468-010-01 If Form 3468, Line 11k 'EIN' has a value, then Line 11l 'NPSApprovalDt' must have a value. Missing Data Reject Active F3468-011 If Form 3468, Part III, Line 11a 'RehabilitationExpendElectInd' checkbox is checked, then

[RehabilitationCrExplanation] must be attached to Line 11a. Missing Data Reject Active

F3800-133-01 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.

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F3800-145-01 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.

Missing Document

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F3800-146-01 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.

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F3800-293 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.


F3800-294 If Form 3800, Part II, Line 14, 'TentativeMinimumTaxAmt' must be equal to Schedule I (Form 1041), Line 54, 'TentativeAlternativeMinTaxAmt'.











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F4136-001-01 If Form 4136, Line 4e(d) 'NontxUseUndyedKrsnTxd044CrAmt' has a non-zero value, then Line 4e(c) 'GallonsQty' must have a non-zero value.


247


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.


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.


F4136-004-01 If Form 4136, Line 2a(d) 'AviationGasolineCreditAmt' has a non-zero value, Line 2a(c) 'AviationGasolineGallonsQty' must have a non-zero value.


F4136-005-01 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.


F4136-007-01 If Form 4136, Line 3c(d) 'TrainUseOfUndyedDieselCrAmt' has a non-zero value, then Line 3c(c) 'TrainUseOfUndyedDieselGalsQty' must have a non-zero value.


F4136-008-01 If Form 4136, Line 3d(d) 'BusUseOfUndyedDieselCreditAmt' has a non-zero value, then Line 3d(c) 'BusUseOfUndyedDieselGalsQty' must have a non-zero value.


F4136-009-01 If Form 4136, Line 3e(d) 'ExpUndyedDieselFuelCreditAmt' has a non-zero value, then Line 3e(c) 'ExpUndyedDieselFuelGalsQty' must have a non-zero value.


F4136-011-01 If Form 4136, Line 4c(d) 'BusUseOfUndyedKeroseneCrAmt' has a non-zero value, then Line 4c(c) 'BusUseOfUndyedKeroseneGalsQty' must have a non-zero value.


F4136-012-01 If Form 4136, Line 4d(d) 'ExportedUndyedKeroseneCrAmt' has a non-zero value, then Line 4d(c) 'ExportedUndyedKeroseneGalsQty' must have a non-zero value.


F4136-013-01 If Form 4136, Line 5b(d) 'KeroseneUsedInAvnTxd219CrAmt' has a non-zero value, then Line 5b(c) 'KeroseneUsedInAvnTxd219GalsQty' must have a non-zero value.


F4136-014-01 If Form 4136, Line 6a(d) 'SlsUndyedDslUseStLclGovtCrAmt' has a non-zero value, then Line 6a(c) 'SlsUndyedDslStLclGovtGalsQty' must have a non-zero value.


F4136-016-01 If Form 4136, Line 7c(d) 'SlsUndyedKrsnUseBusCrAmt' has a non-zero value then, Line 7c(c) 'SlsUndyedKrsnUseBusGalsQty' must have a non-zero value.


F4136-017-01 If Form 4136, Line 8a(d) 'SlsKrsnUsedInAvnTxd219CrAmt' has a non-zero value, then Line 8a(c) 'SlsKrsnUsedInAvnTxd219GalsQty' must have a non-zero value.


F4136-018-01 If Form 4136, Line 8b(d) 'SlsKrsnUsedInAvnTxd244CrAmt' has a non-zero value, then Line 8b(c) 'SlsKrsnUsedInAvnTxd244GalsQty' must have a non-zero value.


F4136-019-01 If Form 4136, Line 8c(d) 'SlsKrsnNnxmptUseInAvnCrAmt' has a non-zero value, then Line 8c(c) 'SlsKrsnNnxmptUseInAvnGalsQty' must have a non-zero value.


F4136-020-01 If Form 4136, Line 8d(d) 'SlsKrsnOthNontxTxd244CrAmt' has a non-zero value, then Line 8d(c) 'GallonsQty' must have a non-zero value.


F4136-021-01 If Form 4136, Line 8e(d) 'SlsKrsnOthNontxTxd219CrAmt' has a non-zero value, then Line 8e(c) 'GallonsQty' must have a non-zero value.


F4136-022-01 If Form 4136, Line 9a(d) 'AlcoholFuelMixtureEthnlCrAmt' has a non-zero value, then Line 9a(c) 'AlcoholFuelMixtureEthnlGalsQty' must have a non-zero value.


F4136-024-01 If Form 4136, Line 10a(d) 'BiodieselMixtureCreditAmt' has a non-zero value, then Line 10a(c) 'BiodieselMixtureGallonsQty' must have a non-zero value.


F4136-025-01 If Form 4136, Line 10b(d) 'AgriBiodieselMixtureCreditAmt' has a non-zero value, then Line 10b(c) 'AgriBiodieselMixtureGallonsQty' must have a non-zero value.


F4136-026-01 If Form 4136, Line 10c(d) 'RenewableDieselMixtureCrAmt' has a non-zero value, then Line 10c(c) 'RenewableDieselMixtureGalsQty' must have a non-zero value.


248


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.


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.


F4136-035-01 If Form 4136, Line 12b(d) 'PSeriesFuelsCreditAmt' has a non-zero value, then Form 12b(c) 'PSeriesFuelsGallonsQty' must have a non-zero value.


F4136-036-01 If Form 4136, Line 12d(d) 'LiquefiedHydrogenCreditAmt' has a non-zero value, then Line 12d(c) 'LiquefiedHydrogenGallonsQty' must have a non-zero value.


F4136-037-01 If Form 4136, Line 12e(d) 'LiquidFuelDerFromCoalCreditAmt' has a non-zero value, then Line 12e(c) 'LiquidFuelDerFromCoalGalsQty' must have a non-zero value.


F4136-038-01 If Form 4136, Line 12f(d) 'LiquidFuelDerBiomassCrAmt' has a non-zero value, then Line 12f(c) 'LiquidFuelDerBiomassGalsQty' must have a non-zero value.


F4136-039-01 If Form 4136, Line 12g(d) 'LiquefiedNaturalGasCreditAmt' has a non-zero value, then Line 12g(c) 'LiquefiedNaturalGasGallonsQty' must have a non-zero value.


F4136-040-01 If Form 4136, Line 13a(d) 'DslFuelSoldStLocalGovtCrAmt' has a non-zero value, then 13a(c) 'DslFuelSoldStLocalGovtGalsQty' must have a non-zero value


F4136-041-01 If Form 4136, Line 13b(d) 'KrsnFuelSoldStLocalGovtCrAmt' has a non-zero value, then Line 13b(c) 'KrsnFuelSoldStLocalGovtGalsQty' must have a non-zero value.


F4136-043-03 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.


F4136-044-01 If Form 4136, Line 14b(d) 'ExpNontxUseDslWtrEmulsionCrAmt' has a non-zero value, then Line 14b(c) 'ExpNontxUseDslWtrEmulsionQty' must have a non-zero value.


F4136-045-01 If Form 4136, Line 15(d) 'BlndrCrUseDslWtrEmulsionCrAmt' has a non-zero value, then Line 15(c) 'BlndrCrUseDslWtrEmulsionQty' must have a non-zero value.


F4136-046-01 If Form 4136, Line 16a(d) 'ExportedDyedDieselFuelCrAmt' has a non-zero value, then Line 16a(c) 'ExportedDyedDieselFuelGalsQty' must have a non-zero value.


F4136-047-01 If Form 4136, Line 16b(d) 'ExportedDyedKeroseneCreditAmt' has a non-zero value, then Line 16b(c) 'ExportedDyedKeroseneGallonsQty' must have a non-zero value.


F4136-048-01 If Form 4136, Line 2d(d) 'LUSTTxAvnFuelFrgnTradeCrAmt' has a non-zero value, then Line 2d(c) 'LUSTTxAvnFuelFrgnTradeGalsQty' must have a non-zero value.


F4136-049-01 If Form 4136, Line 5e(d) 'LUSTTxKrsnAvnFrgnTrdCrAmt' has a non-zero value, then Line 5e(c) 'LUSTTxKrsnAvnFrgnTrdGalsQty' must have a non-zero value.


F4136-050-01 If Form 4136, Line 12h(d) 'LiquefiedGasDerBiomassCrAmt' has a non-zero value, then Line 12h(c) 'LiquefiedGasDerBiomassGalsQty' must have a non-zero value.


F4136-051-01 If Form 4136, Line 12i(d) 'CompressedGasBiomassCreditAmt' has a non-zero value, then Line 12i(c) 'CompressedGasBiomassGGEQty' must have a non-zero value.


F4136-052-01 If Form 4136, Line 3 'UndyedDieselUseExceptionInd' checkbox is checked, then "Evidence of Dyed Diesel Fuel Explanation Statement" [EvidenceOfDyedDieselFuelStatement], must be attached to Line 3.


F4136-053-01 If Form 4136, Line 4 'UndyedKeroseneUseExceptionInd' checkbox is checked, then "Evidence of Dyed Kerosene Explanation Statement" [EvidenceOfDyedKeroseneStatement], must be attached.


249


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.


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.


F4136-056-01 If Form 4136, Line 6a(d) 'SlsUndyedDslUseStLclGovtCrAmt' has a non-zero value, then Line 6 'UndyedDieselRegistrationNum' must have a value.


F4136-057-01 If Form 4136, Line 6b(d) 'SlsUndyedDieselUseBusCrAmt' has a non-zero value, then Line 6 'UndyedDieselRegistrationNum' must have a value.


F4136-058-01 If Form 4136, Line 7b(d) 'SlsUndyedKrsnBlockPumpCrAmt' has a non-zero value, then Line 7 'UndyedKeroseneRegistrationNum' must have a value.


F4136-059-01 If Form 4136, Line 7c(d) 'SlsUndyedKrsnUseBusCrAmt' has a non-zero value, then Line 7 'UndyedKeroseneRegistrationNum' must have a value.


F4136-060-01 If Form 4136, Line 8a(d) 'SlsKrsnUsedInAvnTxd219CrAmt' has a non-zero value then, Line 8 'KeroseneForAvnRegistrationNum' must have a value.


F4136-061-01 If Form 4136, Line 8b(d) 'SlsKrsnUsedInAvnTxd244CrAmt' has a non-zero value then, Line 8 'KeroseneForAvnRegistrationNum' must have a value.


F4136-062-01 If Form 4136, Line 8c(d) 'SlsKrsnNnxmptUseInAvnCrAmt' has a non-zero value then, Line 8 'KeroseneForAvnRegistrationNum' must have a value.


F4136-063-01 If Form 4136, Line 8d(d) 'SlsKrsnOthNontxTxd244CrAmt' has a non-zero value then, Line 8 'KeroseneForAvnRegistrationNum' must have a value.


F4136-064-01 If Form 4136, Line 8e(d) 'SlsKrsnOthNontxTxd219CrAmt' has a non-zero value then, Line 8 'KeroseneForAvnRegistrationNum' must have a value.


F4136-065-01 If Form 4136, Line 5c(d) 'NonTxKrsnUsedInAvnTxd244CrAmt' has a non-zero value, then Line 5c(c) 'GallonsQty' must have a non-zero value.


F4136-066-01 If Form 4136, Line 5d(d) 'NonTxKrsnUsedInAvnTxd219CrAmt' has a non-zero value, then Line 5d(c) 'GallonsQty' must have a non-zero value.


F4136-067-01 If Form 4136, Line 9a(d) 'AlcoholFuelMixtureEthnlCrAmt' has a non-zero value, then Line 9 'AlcoholFuelCrRegistrationNum' must have a value.


F4136-068-01 If Form 4136, Line 9b(d) 'AlcoholFuelMixtureAlcCrAmt' has a non-zero value, then Line 9 'AlcoholFuelCrRegistrationNum' must have a value.


F4136-069-01 If Form 4136, Line 10a(d) 'BiodieselMixtureCreditAmt' has a non-zero value, then Line 10 'BiodieselRnwblRegistrationNum' must contain a value.


F4136-070-01 If Form 4136, Line 10b(d) 'AgriBiodieselMixtureCreditAmt' has a non-zero value, then Line 10 'BiodieselRnwblRegistrationNum' must contain a value.


F4136-071-01 If Form 4136, Line 10c(d) 'RenewableDieselMixtureCrAmt' has a non-zero value, then Line 10 'BiodieselRnwblRegistrationNum' must contain a value.


F4136-072-01 If Form 4136, Line 12a(d) 'LiquefiedPetroleumGasCrAmt' has a non-zero value, then Line 12 'AlternativeFuelRegistrationNum' must have a value.


F4136-073-01 If Form 4136, Line 12b(d) 'PSeriesFuelsCreditAmt' has a non-zero value, then Line 12 'AlternativeFuelRegistrationNum' must have a value.


250


F4136-074-01 If Form 4136, Line 12c(d) 'CompressedNaturalGasCreditAmt' has a non-zero value, then Line 12 'AlternativeFuelRegistrationNum' must have a value.


F4136-075-01 If Form 4136, Line 12d(d) 'LiquefiedHydrogenCreditAmt' has a non-zero value, then Line 12 'AlternativeFuelRegistrationNum' must have a value.


F4136-076-01 If Form 4136, Line 12e (d) 'LiquidFuelDerFromCoalCreditAmt' has a non-zero value, then Line 12 'AlternativeFuelRegistrationNum' must have a value.


F4136-077-01 If Form 4136, Line 12f (d) 'LiquidFuelDerBiomassCrAmt', has a non-zero value, then Line 12 'AlternativeFuelRegistrationNum' must have a value.


F4136-078-01 If Form 4136, Line 12g (d) 'LiquefiedNaturalGasCreditAmt', has a non-zero value, then Line 12 'AlternativeFuelRegistrationNum' must have a value.


F4136-079-01 If Form 4136, Line 12h (d) 'LiquefiedGasDerBiomassCrAmt', has a non-zero value, then Line 12 'AlternativeFuelRegistrationNum' must have a value.


F4136-080-01 If Form 4136, Line 12i (d) 'CompressedGasBiomassCreditAmt', has a non-zero value, then Line 12 'AlternativeFuelRegistrationNum' must have a value.


F4136-081-01 If Form 4136, Line 13a(d) 'DslFuelSoldStLocalGovtCrAmt' has a non-zero value, then Line 13 'CreditCardIssrRegistrationNum' must have a value.


F4136-082-01 If Form 4136, Line 13b(d) 'KrsnFuelSoldStLocalGovtCrAmt' has a non-zero value, then Line 13 'CreditCardIssrRegistrationNum' must have a value.


F4136-083-01 If Form 4136, Line 13c(d) 'KrsnAvnSoldStLocalGovtCrAmt' has a non-zero value, then Line 13 'CreditCardIssrRegistrationNum' must have a value.


F4136-084-01 If Form 4136, Line 15(d) 'BlndrCrUseDslWtrEmulsionCrAmt' has a non-zero value, then Line 15 'DieselWtrBlndgRegistrationNum' must have a value.


F4136-085-01 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.


F4136-086-01 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.


F4136-087-01 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.


F4136-088-01 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.


F4136-089-01 If Form 4136, Line 13c(d) 'KrsnAvnSoldStLocalGovtCrAmt' has a non-zero value, then Line 13c(c) 'KrsnAvnSoldStLocalGovtGalsQty' must have a non-zero value.


F4136-090-01 If Form 4136, Line 8f(d) 'LUSTTxSlsKrsnAvnFrgnTrdCrAmt' has a non-zero value, then Line 8f(c) 'LUSTTxSlsKrsnAvnFrgnTrdGalsQty' must have a non-zero value.


F4136-091-01 Form 4136, Line 17 'TotalFuelTaxCreditAmt' must equal the sum of Lines 1c(d) through Lines 16b(d).


F4136-092-01 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.


F4136-093-01 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.


251


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.


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.


F4136-096-01 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.


F4136-097-01 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.


F4136-098-01 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.


F4136-099-01 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.


F4136-100-01 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.


F4136-101-01 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.


F4136-115 If Form 4136, Line 6 'SalesUndyedDieselExceptionInd' checkbox is checked, then Line 6 'UndyedDieselRegistrationNum' must have a value.


F4136-116 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.


F4136-117 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.


F4136-118 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.


F4136-119 If Form 4136, Line 7 'SlsUndyedKeroseneExceptionInd' checkbox is checked, then Line 7b(d) 'SlsUndyedKrsnBlockPumpCrAmt' must have a non-zero value.


F4136-120 If Form 4136, Line 7 'SlsUndyedKeroseneExceptionInd' checkbox is checked, then Line 7c(d) 'SlsUndyedKrsnUseBusCrAmt' must have a non-zero value.


F4136-121 If Form 4136, Line 8 'KeroseneForAvnRegistrationNum' has a value, then Line 8a(d) 'SlsKrsnUsedInAvnTxd219CrAmt' must have a non-zero value.


252


F4136-122 If Form 4136, Line 8 'KeroseneForAvnRegistrationNum' has a value, then Line 8b(d) 'SlsKrsnUsedInAvnTxd244CrAmt' must have a non-zero value.


F4136-123 If Form 4136, Line 8 'KeroseneForAvnRegistrationNum' has a value, then Line 8c(d) 'SlsKrsnNnxmptUseInAvnCrAmt' must have a non-zero value.


F4136-124 If Form 4136, Line 8c(d) 'SlsKrsnNnxmptUseInAvnCrAmt' has a value, then Line 8c(c) 'SlsKrsnNnxmptUseInAvnGalsQty' must have a non-zero value.


F4136-125 If Form 4136, Line 8 'KeroseneForAvnRegistrationNum' has a value, then Line 8d(d) 'SlsKrsnOthNontxTxd244CrAmt' must have a non-zero value.


F4136-126 If Form 4136, Line 8 'KeroseneForAvnRegistrationNum' has a value, then Line 8e(d) 'SlsKrsnOthNontxTxd219CrAmt' must have a non-zero value.


F4136-127 If Form 4136, Line 15 'DieselWtrBlndgRegistrationNum' has a value, then [DieselWaterFuelEmulsionBlendingStatement] must be attached to Line 15d.


F4136-128 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.


F4255-002 If Form 4255, Line 14 'TxForRcptrQlfyThrputicDiscvAmt' has a non-zero value, then "RecaptureTaxStatement" must be present in the return.


F4562-001 If Form 4562, Part II, Line 15 'Section168f1ElectedPropertyAmt' has a non-zero value, then [Section168f1PropertyExplanationStatement] must be attached to Line 15.






F4684-003-01 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'.


F4684-005 If any Form 4684, Line 33 'CasualtyOrTheftGainFrom4797Amt' has a non-zero value, then Form 4797, Line 32 'NetGainAmt' must have a non-zero value.


F4684-006 If Form 4684, Line 39 'LongTermPropIncomePlusGainAmt' has non-zero value, then Form 4684, Line 39 'PassiveActivityLossLiteralCd' must equal "PAL".


F4684-007 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'.


F4797-006-01 If Form 4797, Line 16 'OrdinaryGainLossFrom8824Amt' has a non-zero value, then Form 8824 must be present in the return.


F4797-008-01 If Form 4684 is present in the return, then Form 4797 'GainForm4684Amt' must be equal to the sum of all Forms 4684 'LongTermPropIncomePlusGainAmt'.


F4797-009 If Form 4797, Line 4(g) 'GainInstallmentSalesFrm6252Amt' has a non-zero value, then Form 6252 must be present in the return.


F4797-010 If Form 4797, Line 15 'OrdnryGainInstalSaleFrm6252Amt' has a non-zero value, then Form 6252 must be present in the return.


253


F4952-001 Form 4952, Line 1 'InvestmentInterestExpenseAmt' or Line 2 'PriorYrDisallowInvsmtIntExpAmt' or Line 8 'InvestmentInterestExpDeductAmt' must have a non-zero value.


F4970-001 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.


F4972-001 Form 4972, Line 1 'DistributionOfQualifiedPlanInd' must not have a choice of "No" indicated. Incorrect Data Reject Active F4972-002 Form 4972, Line 2 'RolloverInd' must not have a choice of "Yes" indicated. Incorrect Data Reject Active F4972-003 Form 4972, Line 5a 'PriorYearDistributionInd' must not have a choice of "Yes" indicated. Incorrect Data Reject Active F4972-004 Form 4972, Line 5b 'BeneficiaryDistributionInd' must not have a choice of "Yes" indicated. Incorrect Data Reject Active F4972-005 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'. Incorrect Data Reject Active

F4972-006 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'.


F4972-007 If two Forms 4972 are present in the return, then their 'SSN's must not be equal. Incorrect Data Reject Deleted F4972-008 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. Incorrect Data Reject Active

F4972-009 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.


F5471-034-01 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.

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F5471-071 Form 5471 'EmployerEIN' or 'ForeignEntityReferenceIdNumber' must have a value. Missing Data Reject Active F6252-006 If Form 6252, Line 3 'PropertySoldToRelatedPartyInd' has a choice of "No" indicated, then Line 4,

'PropSoldRltdPartyMrktblSecInd' must have no entry. Missing Data Reject Active

F6252-007 If any Form 6252, Line 25 'OrdinaryIncomePartAmt' has a non-zero value, then Form 4797 Line 15 'OrdnryGainInstalSaleFrm6252Amt' must have a non-zero value.


F6252-008 If Form 6252 Line 29e 'NotToAvoidTaxInd' checkbox is checked, then [ExplanationOfDisposNotToAvoidTaxStatement] must be attached to Line 29e.


F6252-009 If any Form 6252, Line 36 'OrdinaryIncmUndRecaptureRlsAmt' has a non-zero value, then Form 4797, Line 15 'OrdnryGainInstalSaleFrm6252Amt' must have a non-zero value.


F6478-015 If Form 6478, Line 5 'AllocatedToBeneficiariesAmt' has a non-zero value, then [SmallEthanolProducerCreditElection] must be present in the return.


F6765-006 If Form 6765, Line 17 'RegularCreditAmt' has a non-zero value, then [CapExpensesDedAmountsSchedule] must be attached to Line 17.


F6781-024-01 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.


F6781-025-01 If any Line 10a 'PropertyDesc' on Form 6781 has a value, then "Straddles and Components Schedule" [StraddlesAndComponentsSchedule] must be present in the return.


F6781-026 If Form 6781, Line C 'MixedStraddleAccountInd' checkbox is checked, then [MixedStraddleAccountElectionStatement] must be attached to Line C.


F6781-027 If Form 6781, Line 11a 'ShortTermPortionRcgnzLossAmt' has a non-zero value, then [ShortLongTermLossesSchedule] must be attached to Line 11a.


F6781-028 If Form 6781, Line 11b 'LongTermPortionRcgnzLossAmt' has a non-zero value, then [ShortLongTermLossesSchedule] must be attached to Line 11b.


F6781-029 If Form 6781, Line 13a 'ShortTermPortionOfGainAmt' has a non-zero value, then [ShortLongTermGainsSchedule] must be attached to Line 13a.


F6781-030 If Form 6781, Line 13b 'LongTermPortionOfGainAmt' has a non-zero value, then [ShortLongTermGainsSchedule] must be attached to Line 13b.


F8082-003-01 Form 8082, Line 3 'PassThroughEntityEIN' must have a value. Missing Data Reject Active F8082-004-01 Form 8082, Line 4 'PassThroughEntityName' must have a value. Missing Data Reject Active F8082-005 Form 8082, Checkbox 1b 'AdministrativeAdjustmentReqInd' must not be checked. Incorrect Data Reject Active F8275-001 If 'ForeignEntityName' has a value, then Form 8275, 'ForeignEntityEIN' or

'ForeignEntityReferenceIdNumber' must have a value. Missing Data Reject Active



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F8582CR-001 Form 8582-CR, Line 12 'PercentNetAGIAmt' must not be greater than 25000. Incorrect Data Reject Active F8582CR-002 Form 8582-CR, Line 24 'PercentNetAGIAmt' must not be greater than 25000. Incorrect Data Reject Active F8582CR-003 If Form 8582-CR, Line 13c 'NetLossLimitAmt' has a non-zero value, then Form 8582 must be

present in the return. Incorrect Data Reject Active

256


F8582CR-004 If Form 8582-CR, Line 25c 'SumOfSpecialAllwncREActyAmt' has a non-zero value, then Form 8582 must be present in the return.

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F8609A-001-01 Form 8609-A, Part I, Item A "Building Identification Number" must have a value. Missing Data Reject Active F8609A-005 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'.


F8621-024 If Form 8621, Part II, line G 'DeemedDivElectSec1297ePFICInd' checkbox is checked, then 'DeemedDivElectSec1297ePFICStmt' must be attached to Part II, line G.




F8621-026-01 F8621, 'PFICOrQEFEIN' or 'ForeignEntityReferenceIdNumber' must have a value. Missing Data Reject Active F8697-007-01 If more than one Form 8697 is present in the return, then only one Form 8697 can have non-zero





F8824-006 If Form 8824 Line 11c 'ExchDisposNotTaxAvoidanceInd' checkbox is checked, then [PrincipalPurposeOfRelatedPartyExchangeStatement] must be attached to Line 11c.


F8824-007 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


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.




F8826-002 Form 8826, Line 8 'PrtshpandSCorpReportAmt' must be less than 5001. Incorrect Data Reject Active F8829-001 The sum of all Form 8829, Line 35 'AllowableHomeBusExpnssSchCAmt' must be equal to the

sum of all Schedule C (Form 1040), Line 30 'HomeBusinessExpenseAmt'. Math Error Reject Active









F8865-150-01 If Form 8865, Schedule K, Line 15c 'QlfyRehbltExpendRntlREActyAmt' has a non-zero value, then Form 3468 must be attached to Line 15c.

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F8865-188-01 If Form 8865, Schedule K, Line 10 'NetSection1231GainLossAmt' has a non-zero value, then Form 4797 must be attached.


F8865-193-01 If Form 8865, Line A2 'CategoryOfFiler2Ind' checkbox is checked, then at least one Schedule K-1 (Form 8865), must be attached to the return.


F8865-194-01 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'].


F8865-195-01 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.


F8865-196-01 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.


258


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'.


F8865-198-01 If Form 8865, Schedule B, Line 5 'NetFarmProfitLossAmt' has a non-zero value, then Schedule-F (Form 1040) must be attached to line 5.


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'.


F8865-202-01 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.


F8865-203-01 If Form 8865, Line G6 'FrgnDisregardedEntitiesOwnNum' has a non-zero value, then "IRS8858" must be attached to form 8865.

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F8865-204-01 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.

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F8865-205-01 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.

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F8865-206-01 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.

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F8865-207-01 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.

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F8865-208-01 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.

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F8865-209-01 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.

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F8865-210-01 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.

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F8865-211-01 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.

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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).

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F8865-213-01 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).

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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).

Missing Document

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F8865-215-01 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).

Missing Document

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F8865-216-01 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).

Missing Document

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F8865-217-01 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).

Missing Document

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F8865-218-01 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).

Missing Document

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F8865-219-01 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).

Missing Document

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F8865-220-01 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).

Missing Document

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F8865-221-01 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).

Missing Document

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F8865-222-01 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).

Missing Document

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F8865-223-01 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).

Missing Document

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F8865-224-01 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 M-2, Line 4.

Missing Document

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F8865-225-01 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.

Missing Document

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F8865-226-01 If Form 8865, Schedule B, Line 9 'SalariesAndWagesAmt' has a non-zero value, then the value must be greater than zero.


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F8865-227-01 If Form 8865, Schedule B, Line 10 'GuaranteedPaymentsToPrtnrAmt' has a non-zero value, then the value must be greater than zero.


F8865-228-01 If Form 8865, Schedule B, Line 13 'RentAmt' has a non-zero value, then the value must be greater than zero.


F8865-229-01 If Form 8865, Schedule B, Line 14 'TaxesAndLicensesAmt' has a non-zero value, then the value must be greater than zero.


F8865-230-01 If Form 8865, Schedule B, Line 15 'InterestAmt' has a non-zero value, then the value must be greater than zero.


F8865-232 Form 8865 'ForeignPartnershipEIN' or 'ForeignEntityReferenceIdNumber' must have a value. Missing Data Reject Active F8866-002-01 If more than one Form 8866 is present in the return, then only one Form 8866 can have non-zero



F8873-004-01 If Form 8873, Line 1 'UnderSection942a3BoxInd' checkbox is checked, then "Section 942(a)(3) Schedule" [Section942a3Schedule] must be attached to Line 1.

Missing Document

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F8873-005-01 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.

Missing Document

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F8873-006-01 If Form 8873, Line 5c (1)(b) 'AggregateOnTabularSchBoxInd' checkbox is checked, then "Tabular Schedule Of Transactions" [TabularScheduleOfTransactions] must be attached to Form 8873.

Missing Document

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F8873-007-01 If Form 8873, Line 5c (1)(c) 'TabularSchOfTransactionsBoxInd' checkbox is checked, then "Tabular Schedule Of Transactions" [TabularScheduleOfTransactions] must be attached to Form 8873.

Missing Document

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F8873-008-01 If Form 8873, Line 5c(2) 'GroupOfTransactionsBoxInd, checkbox is checked, then "Tabular Schedule Of Transactions" [TabularScheduleOfTransactions] must be attached to Form 8873.

Missing Document

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F8873-010-01 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).

Missing Document

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F8873-011-01 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).

Missing Document

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F8873-012-01 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).

Missing Document

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F8873-013-01 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).

Missing Document

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F8873-014-01 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).

Missing Document

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F8949-019 No more than one Form 8949 can be referenced from Schedule D (Form 1041). Multiple Documents

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F8960-001 If Form 8960, Line 1 'TaxableInterestAmt' has a non-zero value, then it must be equal to Form 1041, Line 1'TaxableInterestAmt'.


F8960-002 If Form 8960, Line 2 'OrdinaryDividendsAmt' has a non-zero value, then it must be equal to Form 1041, Line 2a 'OrdinaryDividendsAmt'.


F8960-003 If Form 8960, Line 4a 'NetRentalIncomeOrLossAmt' has a non-zero value, then it must be equal to Form 1041, Line 5 'NetRentalIncomeOrLossAmt'.


F8960-004 Form 8960, Line 4c 'RentalREAndAdjNetIncmOrLossAmt' must be equal to the sum of Line 4a 'NetRentalIncomeOrLossAmt' and Line 4b 'AdjNetIncmOrLossNonSect1411Amt'.


F8960-005 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'.


F8960-006 If Form 8960, Line 5d 'GainOrLossFromDisposAmt' must be equal to the sum of Line 5a 'PropertyDisposGainOrLossAmt' and Line 5b 'NonNIITPropDisposGainOrLossAmt' and Line 5c 'AdjFromDisposOfStockAmt'.


F8960-007 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'.


F8960-008 Form 8960, Line 9d 'InvestmentExpenseAmt' must be equal to the sum of Line 9a 'InvestmentInterestAmt' and Line 9b 'StateIncomeTaxAmt' and Line 9c 'MiscInvestmentExpenseAmt'.


263


F8960-009 Form 8960, Line 11 'TotalDeductionModificationAmt' must be equal to the sum of Line 9d 'InvestmentExpenseAmt' and Line 10 'AdditionalModificationAmt'.


F8960-010 Form 8960, Line 12 'NetInvestmentIncomeAmt' must be equal to Line 8 'TotalIncomeAmt' minus (-) Line 11 'TotalDeductionModificationAmt'.


F8960-012 Form 8960, Line 18c ‘UndistributedNetIncomeAmt’ must be equal to Line 12 ‘NetInvestmentIncomeAmt’ minus(-) 18b ‘IncomeDistributionDeductionAmt’.


F8960-013 Form 8960, Line 19b 'TrustEstHighestTaxBracketAmt' must be equal to 11950. Math Error Reject Active F8960-014 Form 8960, Line 19c 'AGILessTrustEstHighestTaxAmt' must be equal to Line 19a

'AdjustedGrossIncomeAmt' minus Line 19b 'TrustEstHighestTaxBracketAmt'. Math Error Reject Active

F8960-015 Form 8960, Line 20 'SmllrUndistrIncmAGILessTaxAmt' must be equal to the smaller of Line 18c 'UndistributedNetIncomeAmt' or Line 19c 'AGILessTrustEstHighestTaxAmt'.


F8960-016 Form 8960, Line 21 'EstTrustNetInvstIncomeTaxAmt' must equal Line 20 'SmllrUndistrIncmAGILessTaxAmt' multiplied by 3.8% (.038).


F8960-017 Form 8960 checkbox 'Section6013gInd' must not be checked. Incorrect Data Reject Active F926-001 Form 926, 'TransfereeEIN' or 'ForeignEntityReferenceIdNumber' must have a value. Missing Data Reject New FPYMT-068-01 'PaymentAmt' in the IRS Payment Record must not be greater than 99,999,999. Incorrect Data Reject Active FPYMT-069-01 'PaymentAmt' in the IRS ES Payment Record must not be greater than 99,999,999. Incorrect Data Reject Active FPYMT-071-01 'RequestedPaymentDt' in the IRS Payment Record must not be more than 5 days prior to the


FPYMT-072-01 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.


FPYMT-074-01 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.


FPYMT-085 'PaymentAmt' in the IRS Payment Record must not be greater than Form 1041, Line 27 'TaxDueAmt'.


FPYMT-086 'EstimatedPaymentDueDt' in the IRS ES Payment Record must not be more than 5 days prior to the received date.








FW2-001 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.


FW2-002 Form W-2, Line 1 'WagesAmt' must have a value greater than zero unless Combat Pay has been excluded from income.


FW2-007 City of Form W-2, Line C 'EmployerUSAddress' must contain at least three characters. Incorrect Data Reject Active FW2-008 City of Form W-2, Line C 'EmployerForeignAddress' must contain at least three characters. Incorrect Data Reject Active

264


FW2G-001 If Form W-2G, Line 2 'FederalIncomeTaxWithheldAmt' has a value greater than zero, then it must be less than Line 1 'GamblingWinGrossWinningAmt'.


FW2G-002 Form W-2G, 'PayerSSN' is invalid for processing an Individual e-filed return. Incorrect Data Reject Active FW2G-007 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.




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R0000-007-01 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.


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










R0000-051-01 'FederalSubmissionType' in the IRS Submission Manifest must match 'ReturnTypeCd' indicated in the Return Header.


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Active

R0000-075-01 'RoutingTransitNum' (RTN) must conform to the banking industry RTN algorithm. Incorrect Data Reject Active R0000-079 The TIN present in the IRS Submission Manifest must match the EIN provided in the Return

Header. Data Mismatch Reject and

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R0000-180 '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.


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R0000-192 Phone Number provided in the return must not be all zeros. Incorrect Data Reject Active R0000-193 Bank Account Number provided in the return must not be all zeros. Incorrect Data Reject Active R0000-194 Return must not be a duplicate of a previously accepted return. Duplicate

Condition Reject and Stop

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R0000-900-01 The return type indicated in the return header must match the return type established with the IRS for the EIN.


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Duplicate Condition

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Duplicate Condition

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SCEZ-F1040-005

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.


SCEZ-F1040-006-01

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


SC-F1040-002-02

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'.


SC-F1040-003 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.


SC-F1040-004 If Schedule C (Form 1040), Part IV, Line 44a 'BusinessMilesCnt' has a non-zero value, Line 43 'DateVehiclePlacedInService' must have a value.


SC-F1040-005-02

Schedule C (Form 1040), Line 1 'TotalGrossReceiptsAmt' minus (-) Line 2 'ReturnsAndAllowancesAmt' must be equal to Line 3 'NetGrossReceiptsAmt'.


SC-F1040-007 If Schedule C (Form 1040) Line 33c checkbox 'OtherClosingInventoryMethodInd' is checked, then "Other Method Used To Value Closing Inventory Statement" [OtherMethodUsedToValueClosingInventoryStatement] must be attached.

Missing Document

Reject Active

SC-F1040-010 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.

Missing Document

Reject Active

SC-F1040-014 If Schedule C (Form 1040), Line 34 'ChangeInValuationsInd' has a choice of "Yes" indicated, then [ChangeInValuationsStatement] must be attached to Line 34.

Missing Document

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SC-F1040-015 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.


SD-F1041-001 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.

Missing Document

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SD-F1041-002 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.

Missing Document

Reject Active

SD-F1041-003 If Schedule D (Form 1041), Line 21 'TaxableIncomeAmt' is less than zero, then Line 45 'TaxAmt' must be zero if an amount if entered.


SD-F1041-004 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.


SD-F1041-005 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.


SD-F1041-006 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.


SD-F1041-007 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.


SD-F1041-008 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.


SD-F1041-009 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.


267


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.


SD-F1041-011 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.


SE-F1040-001-01

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.

Missing Document

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SE-F1040-060-01

If Schedule E (Form 1040), Line 26 'nonpassiveActivityLiteralCd' has a value, then Line 26 'nonpassiveActivityAmt' must have a non-zero value.


SE-F1040-070-01

If Schedule E (Form 1040), Line 26 'nonpassiveActivityAmt' has a non-zero value, then Line 26 'nonpassiveActivityLiteralCd' must have a value.


SF-F1040-011-02

Schedule F (Form 1040) must have a non-zero value in one of the following: Line 9 'GrossIncomeAmt', Line 33 'TotalExpensesAmt', Line 34 'NetFarmProfitLossAmt'.


SF-F1040-012-02


Missing Document

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SF-F1040-016-01

Schedule F (Form 1040) 'MethodOfAccountingCashInd' checkbox or 'MethodOfAccountingAccrualInd' checkbox must be checked.


SF-F1040-017 If Schedule F (Form 1040) Line 5a 'CCCLoanReportedElectionAmt' has a non-zero value, then [CCCLoanDetailCashMethodStatement] must be attached to Schedule F, Line 5a.


SF-F1040-018 If Schedule F (Form 1040) Line 6c 'ElectionDeferCropInsProcAmt' is present, then [PostponementCropInsDsstrStmt] must be attached to Schedule F, Line 6c.


SF-F1040-019 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'.


SF-F1040-020 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.


SF-F1040-021 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 non-zero value.


SH-F1040-005 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.


SH-F1040-006-01

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.


SH-F1040-007 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.


268


SH-F1040-008-01

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.


SH-F1040-009-01

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.


SH-F1040-010 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.


SH-F1040-011 If Schedule H(Form 1040), Line 1 'SocialSecurityTaxCashWagesAmt' has a non-zero value, then it must not be greater than Line 3 'MedicareTaxCashWagesAmt'.


SH-F1040-012-01

If Schedule H(Form 1040), Line 25 'TotalTaxHouseholdEmplCalcAmt' has a non-zero value, then it must be equal to Line 8 'TotSocSecMedcrAndFedIncmTaxAmt'.


SH-F1040-016-01

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.


SH-F1040-017-01

If Schedule H(Form 1040), Line 9 'HsldEmplPdTotCashWageAnyQtrInd' has a choice of "Yes" indicated, then Line 26 'CombinedFUTATaxPlusNetTaxesAmt' must have a non-zero value.

Missing Data Reject New

SH-F1040-018-01

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.


SH-F1040-019-01

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.


SH-F1040-020-01

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.


SH-F1040-021 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.


SI-F1041-001 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.


SJ-F1041-001 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'.


SJ-F1041-002 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'.


SJ-F1041-003 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'.




269




SK1-F1041-001 If any Schedule K-1 (Form 1041), checkbox 'AmendedK1Ind' is checked, then Form 1041, Item F checkbox 'AmendedReturnInd' must also be checked.


SK1-F1041-002 If Schedule K-1 (Form 1041) is present in the return, then Form 1041, Item B 'ScheduleK1AttachedCnt' must have a non-zero value.


SK1-F8865-001 If Schedule K-1 (Form 8865) is present in the return, then it must be referenced from one and only one Form 8865.


SK1-F8865-002 Schedule K1 (Form 8865) 'PartnershipsEIN' or 'ForeignEntityReferenceIdNumber' must have a value.

Missing Data Reject New















SO-F8865-002 Schedule O (Form 8865) 'EIN' or 'ForeignEntityReferenceIdNumber' must have a value. Missing Data Reject New SP-F8865-001 If Schedule P (Form 8865) is present in the return, then it must be referenced from one and only


SP-F8865-002 Schedule P (Form 8865) 'EIN' or 'ForeignEntityReferenceIdNumber' must have a value. Missing Data Reject New 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




STATE-007 The IRS Submission ID referenced in the State Submision must be that of an IRS Return. Incorrect Data Reject Active STATE-012 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>.


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1041BusRulesTY2013v4.1Rpt.doc Page 38 of 38




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X0000-027 Year (YYYY) in the SubmissionID must be processing year. Incorrect Data Reject Active X0000-028 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 Reject and

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Version 2013v3.1


Status

F5471-034-01

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.

Missing Document Reject Active

F5471-035-01

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.


F5471-036-01

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.


F5471-037-01

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.


F5471-038-01

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.


F5471-039-01

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.


F5471-040-01

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.


F5471-041-01

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.


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.


F5471-043-01

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.


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


274

BZIELONKA

Highlight


Liabilities Schedule" [ItemizedOtherLiabilitiesSchedule] must be attached. F5471-071 Form 5471 'EmployerEIN' or 'ForeignEntityReferenceIdNumber' must have a value. Missing Data Reject Active

F990-100-01 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). Missing Data Reject Active

F990-103-01 If Form 990, Part V, Line 12a checkbox "Yes" is checked, then the Organization Type must be "4947(a)(1)". Missing Data Reject Active

F990-104-01

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. Incorrect Data Reject Active

F990-105-01

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. Incorrect Data Reject Active

F990-109-01 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. Missing Data Reject Active

F990-110-01 If Form 990, Item H(a) checkbox "Yes" is checked, then Form 990, Item H(c) must contain an entry.


F990-111-01 If Form 990, Part IV, Line 1, checkbox "Yes" is checked, then Schedule A (Form 990 or 990-EZ) must be present in the return.


F990-112-01 If Form 990, Part IV, Line 2, checkbox "Yes" is checked, then Schedule B must be present in the return.


F990-113-01 If Form 990, Part IV, Line 3, checkbox "Yes" is checked, then Schedule C must be present in the return.


F990-115-01 If Form 990, Part IV, Line 4, checkbox "Yes" is checked, then Schedule C, must be present in the return.


F990-116-01 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..


F990-117-01 Form 990, Part IV, Line 5, checkbox "Yes" is checked, then Schedule C must be present in the return. Incorrect Data Reject Active

F990-118-01 If Form 990, Part IV, Line 6, checkbox "Yes" is checked, then Schedule D must be present in the return.




F990-120-01 Form 990, Part IV, Line 8, checkbox "Yes" is checked, then Schedule D must be present in the return. Incorrect Data Reject Active

F990-122-01 If Form 990, If Part IV, Line 9, checkbox "Yes" is checked, then Schedule D must be present in the return.




F990-125-01 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 Incorrect Data Reject Active

275


$100. If a value is not provided for any of the lines involved in this rule, treat that line as having the value zero.

F990-127-01 If Form 990, Part IV, Line 13, checkbox "Yes" is checked, then Schedule E must be present in the return.


F990-128-01 If Form 990, Part IV, Line 14b, checkbox "Yes" is checked, then Schedule F must be present in the return.


F990-129-01 If Form 990, Part IV, Line 15, checkbox "Yes" is checked, then Schedule F must be present in the return.


F990-130-01 If Form 990, Part IV, Line 16, checkbox "Yes" is checked, then Schedule F must be present in the return.


F990-131-01 If Form 990, Part IV, Line 17, checkbox "Yes" is checked, then Schedule G must be present in the return.






F990-134-01 If Form 990, Part IV, Line 20, checkbox "Yes" is checked, then Schedule H must be present in the return.


F990-135-01 If Form 990, Part IV, Line 21, checkbox "Yes" is checked, then Schedule I must be present in the return.


F990-136-01 If Form 990, Part IV, Line 22, checkbox "Yes" is checked, then Schedule I must be present in the return.


F990-137-01 If Form 990, Part IV, Line 23, checkbox "Yes" is checked, then Schedule J must be present in the return.


F990-138-01 If Form 990, Part IV, Line 24a, checkbox "Yes" is checked, then Schedule K must be present in the return.


F990-141-01 If Form 990, Part IV, Line 25a or 25b, checkbox "Yes" is checked, then Schedule L must be present in the return.


F990-142-01 If Form 990, Part IV, Line 26, checkbox "Yes" is checked, then Schedule L must be present in the return.


F990-143-01 If Form 990, Part IV, Line 27, checkbox "Yes" is checked, then Schedule L must be present in the return.


F990-144-01

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.


F990-145-01 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.


F990-146-01 If Form 990, Part IV, Line 31, checkbox "Yes" is checked, then Schedule N must be present in the return.


F990-147-01 If Form 990, Part IV, Line 32, checkbox "Yes" is checked, then Schedule N must be present in Missing Reject Active

276


the return. Document

F990-148-01 If Form 990, Part IV, Line 33, checkbox "Yes" is checked, then Schedule R must be present in the return.








F990-153-01 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. Missing Data Reject Active

F990-154-01 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. Missing Data Reject Active

F990-155-01

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. Incorrect Data Reject Active

F990-156-01 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.


F990-157-01 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. Incorrect Data Reject Active

F990-158-01 If Form 990, Item B, "Terminated" checkbox is checked, Schedule N must be present in the return.


F990-159-01 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. Incorrect Data Reject Active

F990-160-01 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. Incorrect Data Reject Active

F990-161-01

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 . Incorrect Data Reject Active

F990-162-01

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. Incorrect Data Reject Active

F990-163-01

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. Incorrect Data Reject Active

F990-164-01

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. Incorrect Data Reject Active

F990-165-01 Form 990, Part X, Line 33 column [B] must equal the total of Part X, Line 16 column [B] minus Incorrect Data Reject Active

277


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.



F990-167-01 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. Missing Data Reject Active

F990-168-01 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.


F990-169-01

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. Missing Data Reject Active

F990-170-01

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. Missing Data Reject Active

F990-171-01 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.


F990-173 Form 990, Schedule O, must be present in the return. Missing Document Reject Active

F990-174-01

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. Missing Data Reject Active

F990-175-01 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. Missing Data Reject Active

F990-176-01

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.


F990-177-01 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. Incorrect Data

Reject and Stop Active

F990-178-01 f Form 990, Item I "Tax-exempt status" is "501(c)(29)", then Line 13b and Line 13c must have a value. Missing Data Reject Active

F990-179-01 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. Missing Data Reject Active

F990-180-01

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.

Missing Document Reject Disabled

F990-181-01 If Form 990, Part IV, Line 35b, checkbox "Yes" is checked, then Schedule R must be present in the return.


F990-182-01 Form 990, Part IX, Line 25 column (A) must equal the total of the column (A) amounts for Incorrect Data Reject Active

278


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.

F990-183

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. Incorrect Data

Reject and Stop Disabled

F990-902-01 The "EIN" in the return must have been established as an exempt organization return filer in the e-file database.

Database Validation Error Reject Active

F990-906-01 The return type indicated in the return header must match the return type established with the IRS for the EIN.


F990-908-01

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.


F990-910-01 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. Data Mismatch


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. Missing Data Reject and Stop Active

R0000-003 The return version (attribute 'returnVersion' of the Return element) must be specified for each return in the return header. Missing Data


R0000-004-01

'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. Data Mismatch


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. Incorrect Data Reject Active

R0000-014-01 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

R0000-017-01 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. Missing 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

R0000-019 The number of return documents (forms, schedules, and supporting documents) included in Data Mismatch Reject Active

279


the return must equal the document count specified in the Return Data (documentCount attribute of the ReturnData element of the Return).

R0000-020 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. Incorrect Data Reject Active

R0000-021 The Employer Identification Number (EIN) of the Filer in the Return Header must not equal all nines. Incorrect Data Reject Active

R0000-022 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. Incorrect Data Reject Active

R0000-023 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". Incorrect Data Reject Active

R0000-024 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. Incorrect Data Reject Active

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. Missing Data Reject Active

R0000-029


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'. Data Mismatch Reject Active


R0000-032-01 Signature Option in the Return Header is a required field and must have either the value "Binary Attachment 8453 Signature Document" or "PIN Number". Missing Data Reject Active

R0000-034 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". 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. Incorrect Data Reject Active

R0000-051 The Submission Type in the IRS Submission Manifest must match the return type indicated in the Return Header. Data Mismatch Reject Active

R0000-052-01 'TaxYear' specified in the IRS Submission Manifest must match 'TaxYr' in the Return Header. Data MismatchReject and Stop Active

R0000-054-01 The 'EFIN' in the IRS Submission Manifest must match 'EFIN' in the 'OriginatorGrp' in the Return Header. Data Mismatch


R0000-055-01

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


R0000-057 Every attached file (i.e. binary attachment) must be referenced by the XML document that represents it. Missing Data Reject Active

R0000-058 An XML document that represents a binary attachment must have a valid reference to an attached file. Missing Data Reject Active

R0000-060 The EFIN in the Submission ID (the first six digits) must match the EFIN in the Submission Manifest. Incorrect Data


R0000-067 The attached files (i.e. binary attachments) in a submission zip archive must have distinct names. Incorrect Data


R0000-079-01 The EIN present in the IRS Submission Manifest must match the EIN provided in the Return Header. Incorrect Data


R0000-080-01 'TaxPeriodBeginDate' present in the IRS Submission Manifest must match 'TaxPeriodBeginDt' provided in the Return Header. Data Mismatch


R0000-081-01 The TaxPeriodEndDate present in the IRS Submission Manifest must match 'TaxPeriodEndDt' provided in the Return Header. Data Mismatch


R0000-082 The TaxPeriodBeginDate and TaxPeriodEndDate must be provided in the IRS Submission Manifest. Missing Data


R0000-120

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>. Unsupported


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. Incorrect Data Alert Active

R0000-143 Tax Year in the IRS Submission Manifest must have a value. Missing Data Reject and Stop Active

R0000-144-02 'TaxYr' in the Return Header must equal one of the following values for the processing year 2014 - ("2011", "2012", "2013"). Incorrect Data Reject Active

R0000-148 'EIN' of the Filer in the Return Header must begin with "00" for submissions transmitted to the Assurance Testing System (ATS). Incorrect Data Reject Active

R0000-904-03 Software ID in the Return Header must have passed testing for the form family and 'TaxYr'.








R0000-931-01 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". Incorrect Data


281


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.

Duplicate Condition Reject Active

R0000-933-01

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 paper return for the return type and tax period indicated in the tax return.


R0000-934-01

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. Incorrect Data


R0000-940

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. Incorrect Data Reject Active

SA-F990-100

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). Missing Data Reject Active

SA-F990-101-01

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. Missing Data Reject Active

SA-F990-102-01

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. Missing Data Reject Active

SA-F990-103-01

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. Missing Data Reject Active

SA-F990-104-01

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. Missing Data Reject Active

SA-F990-105-01

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. Missing Data Reject Active

SA-F990-106-01

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. Missing Data Reject Disabled

SA-F990-108-01

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. Incorrect Data Reject Active

SA-F990-109-01

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. Incorrect Data Reject Active

282


SA-F990-110-01

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. Incorrect Data Reject Active

SA-F990-112-01

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. Incorrect Data Reject Active

SA-F990-113-01

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. Incorrect Data Reject Active

SA-F990-114-01

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. Incorrect Data Reject Active

SA-F990-115 If Schedule A [Form 990 or 990EZ], 'ExplanationTxt' has a value, then a description must be provided for 'FormAndLineReferenceDesc'. Missing Data Reject Active

SB-F990-001-01

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). Missing Data Reject Active

SB-F990-002-01

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. Incorrect Data Reject Active

SB-F990-003-01

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). Incorrect Data Reject Active

SB-F990-004-01

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). Incorrect Data Reject Active

SB-F990-005-01

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. Missing Data Reject Active

SB-F990-012-01

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 Missing Data Reject Active

283


checkbox '...received total contributions of more than 1,000' is checked, then one or more entries in Part I "Contributors" ("ContributorInfo") must be provided.

SB-F990-013-01

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. Missing Data Reject Active

SC-F990-001 If Schedule C [Form 990 or 990EZ], 'ExplanationTxt' has a value, then a description must be provided for 'FormAndLineReferenceDesc'. Missing Data Reject Active

SD-F990-001 If Schedule D [Form 990], 'ExplanationTxt' has a value, then a description must be provided for 'FormAndLineReferenceDesc'. Missing Data Reject Active

SE-F990-001 If Schedule E [Form 990 or 990EZ], 'ExplanationTxt' has a value, then a description must be provided for 'FormAndLineReferenceDesc'. Missing Data Reject Active

SF-F990-001 If Schedule F [Form 990], 'ExplanationTxt' has a value, then a description must be provided for 'FormAndLineReferenceDesc'. Missing Data Reject Active

SG-F990-001 If Schedule G [Form 990 or 990EZ], 'ExplanationTxt' has a value, then a description must be provided for 'FormAndLineReferenceDesc'. Missing Data Reject Active

SH-F990-001 If Schedule H [Form 990], 'ExplanationTxt' has a value, then a description must be provided for 'FormAndLineReferenceDesc'. Missing Data Reject Active

SI-F990-001 If Schedule I [Form 990], 'ExplanationTxt' has a value, then a description must be provided for 'FormAndLineReferenceDesc'. Missing Data Reject Active

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. Incorrect Data Reject Active

SJ-F5471-002 Schedule J (Form 5471), 'ForeignCorporationEIN' or 'ForeignEntityReferenceIdNumber' must have a value. Missing Data Reject Active

SJ-F990-001 If Schedule J [Form 990], 'ExplanationTxt' has a value, then a description must be provided for 'FormAndLineReferenceDesc'. Missing Data Reject Active

SK-F990-001 If Schedule K [Form 990], 'ExplanationTxt' has a value, then a description must be provided for 'FormAndLineReferenceDesc'. Missing Data Reject Active

SL-F990-001 If Schedule L [Form 990 or 990EZ], 'ExplanationTxt' has a value, then a description must be provided for 'FormAndLineReferenceDesc'. Missing Data Reject Active

SM-F5471-001 If Schedule M (Form 5471) is present in the return, then it must be referenced from one and only one Form 5471. Incorrect Data Reject Active

SM-F5471-002 Schedule M (Form 5471) 'ForeignCorporationEIN' or 'ForeignEntityReferenceIdNumber' must have a value. Missing Data Reject Active

SM-F990-001 If Schedule M [Form 990], 'ExplanationTxt' has a value, then a description must be provided for 'FormAndLineReferenceDesc'. Missing Data Reject Active

SN-F990-001 If Schedule N [Form 990 or 990EZ], 'ExplanationTxt' has a value, then a description must be provided for 'FormAndLineReferenceDesc'. Missing Data Reject Active

284


SO-F5471-001 If Schedule O (Form 5471) is present in the return, then it must be referenced from one and only one Form 5471. Incorrect Data Reject Active

SO-F5471-002 Schedule O (Form 5471) 'ForeignCorporationEIN' or 'ForeignEntityReferenceIdNumber' must have a value. Missing Data Reject Active

SO-F990-001 If Schedule O [Form 990 or 990EZ], 'ExplanationTxt' has a value, then a description must be provided for 'FormAndLineReferenceDesc'. 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-002-01 A copy of an IRS EO Submission is created only when the IRS EO Submission is received via the Web Services Channel. Unsupported Reject Active

STATE-003-01 A copy of an IRS EO Submission is created only for states that participate in the Fed/State program. Unsupported Reject Active

STATE-005 The Submission Category of a State Submission must match Submission Category of the referenced IRS Submission. Data Mismatch Reject Active

STATE-006 If IRS Submission ID is not provided in the State Submission Manifest, the State must participate in the State Stand Alone Program. Unsupported Reject Active


STATE-009 State Returns can only be submitted via the Application-to-Application (A2A) Channel or the Internet Filing Application (IFA) Channel. Unsupported Reject Active

STATE-012

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>. Unsupported


STATE-015

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). Incorrect Data


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. Incorrect Data








T0000-013 The Message ID must be globally unique. Incorrect Data Reject and Stop Active

T0000-014 The Submission ID must be globally unique. Incorrect Data Reject and Stop Active

285


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


T0000-017 The Submission ID must be 20 characters in length. Incorrect Data Reject and Stop Active



X0000-005 The XML data has failed schema validation. XML Error Reject and Stop Active

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"). XML Error


X0000-009 The SOAP envelope structure in the Transmission file must conform to the SOAP 1.1 specification. XML Error


X0000-010

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


X0000-011

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). Incorrect Data


X0000-012 The name of a binary attachment file must be less than or equal to 64 bytes. Incorrect Data Reject and Stop Active

X0000-015 Each zip entry in the Attachment Zip file must end with ".zip" extension. Data MismatchReject and Stop Active



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. Incorrect Data


X0000-019 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. Incorrect Data


X0000-020

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. Incorrect Data


X0000-021 The submission zip archive entries (zip files) in the container zip file must be in the root directory of the container zip file. Missing Data


286


990-BusinessRules-TY2013v3.1-PKG-12022013.doc Page 14 of 14




X0000-024 Unable to read a binary attachment in the Submission Zip Archive. Incorrect Data Reject and Stop Active

X0000-025 Unable to read XML data from the Submission Zip Archive. Incorrect Data Reject and Stop Active

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. Incorrect Data


X0000-027 Year (YYYY) in the SubmissionID must be processing year. Incorrect Data Reject Active X0000-028 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 Reject and Stop 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/"). Incorrect Data


X0000-031 Zip Entry names must consist of ASCII characters only. Incorrect Data Reject and Stop Active

X0000-032 Unable to extract submission Zip Archive from the Message Attachment zip file. Incorrect Data Reject and Stop Active

X0000-033 Modernized e-File (MeF) accepts submissions only in the Unicode Transformation Format-8 (UTF-8) format. Incorrect Data


287

990PF BUSINESS RULES FOR TAX YEAR 2013

Version 2013v3.1


Status

F5471-034-01



F5471-035-01

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.


F5471-036-01

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.


F5471-037-01

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.


F5471-038-01

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.


F5471-039-01

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.


F5471-040-01

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.


F5471-041-01

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.


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.


F5471-043-01

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.


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


288

BZIELONKA

Highlight


Liabilities Schedule" [ItemizedOtherLiabilitiesSchedule] must be attached. F5471-071 Form 5471 'EmployerEIN' or 'ForeignEntityReferenceIdNumber' must have a value. Missing Data Reject Active

F990-183

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. Incorrect Data


F990-901-01 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.


F990PF-001-01

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.


F990PF-002-01 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. Incorrect Data Reject Active

F990PF-003-01

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. Incorrect Data Reject Active

F990PF-005-01

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. Incorrect Data Reject Active

F990PF-006-01 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 Incorrect Data Reject Active

F990PF-007-01 If Form 990-PF, Part VI, Line 1b is checked, then Part V, Line 4 must equal Part X, Line 5. Data Mismatch Reject Active F990PF-008-01 If Form 990-PF, Part VI, Line 1b is checked, then Part V, Line 8 must equal Part XII, Line 4. Data Mismatch Reject Active

F990PF-009-01 If Form 990-PF, Part VI, Line 1a checkbox is checked, then Line 1 must equal N/A (the literal value "N/A"). Incorrect Data Reject Active

F990PF-010-01 If Form 990-PF, Part VI, Line 1a checkbox is checked, then Part VII-A, Line 9 must have a choice of 'Yes' indicated. Incorrect Data Reject Active

F990PF-011-01 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). Incorrect Data Reject Active

F990PF-012-01 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. Incorrect Data Reject Active

F990PF-013-01 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). Incorrect Data Reject Active

F990PF-014-01

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. Incorrect Data Reject Active

F990PF-015-01 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. Math Error Reject Active

289


F990PF-016-01

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. Incorrect Data Reject Active

F990PF-017-01

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. Incorrect Data Reject Active

F990PF-018-01 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. Math Error Reject Active

F990PF-019-01 If Form 990-PF, Part VI, Line 8, checkbox "If Form 2220 is attached" is checked, Form 2220 must be attached.


F990PF-020-01 If Form 2220 is present in the return, then Form 990-PF, Part VI, Line 8 must equal Form 2220, "Penalty". Data Mismatch Reject Active

F990PF-021-01

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. Math Error Reject Active

F990PF-024-01 Form 990-PF, Part VI, sum of amounts in Line 11 must be less than or equal to Line 10. Incorrect Data Reject Active

F990PF-026-01

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. Missing Data Reject Active

F990PF-029-01 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. Missing Data Reject Active

F990PF-030-01 Form 990-PF, Part X, Line 6 must equal 5% of Line 5. Incorrect Data Reject Active

F990PF-031-01

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. Missing Data Reject Active

F990PF-032-01 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). Data Mismatch Reject Active

F990PF-033-01

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. Missing Data Reject Active

F990PF-034-01

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. Missing Data Reject Active

F990PF-035-01 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. Missing Data Reject Active

F990PF-037-01 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. Missing Data Reject Active

F990PF-038-01 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) ] Missing Data Reject Active

290


OR Line 3b(e) OR [ Line 3c(1)(e) and Line 3c(2)(e) and Line 3c(3)(e) and Line 3c(4)(e) ].

F990PF-040-01

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". Missing Data Reject Active

F990PF-041-01

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. Missing Data Reject Active

F990PF-042-01

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. Missing Data Reject Active

F990PF-043-01 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. Missing Data Reject Active

F990PF-044-01 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. Missing Data Reject Active

F990PF-053-01

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. Incorrect Data Reject Active

F990PF-054-01 If Form 990-PF, Item G, "Final Return" checkbox is checked, then Part VII-A, Line 5 checkbox "Yes" must be checked. Incorrect Data Reject Active

F990PF-055-01 If Form 990-PF, Item G, "Final Return" checkbox is checked, then Part VI, line 11 'AppliedToESTaxAmt', AmountCreditedToNextYear, must be a value of zero. Incorrect Data Reject Active

F990PF-056-01

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. Missing Data Reject Active

F990PF-057-01

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. Missing Data Reject Active

F990PF-058-01 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. Incorrect Data Reject Active

F990PF-059-01 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. Incorrect Data Reject Active

F990PF-060-01

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. Incorrect Data Reject Active

F990PF-061-01

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. Incorrect Data Reject Active

291


F990PF-064-01

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. Incorrect Data Reject Active

F990PF-065-01

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. Missing Data Reject Active

F990PF-066 If General Explanation Attachment [Form 990PF], 'MediumExplanationTxt' has a value, then a description must be provided for 'FormAndLineReferenceDesc'. Missing Data Reject Active

F990PF-902-01 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.


F990PF-905-01

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.


F990PF-906-01 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.


FPYMT-018-01 Taxpayer's Day Time Phone Number in IRS Payment Record cannot equal all zeros. Incorrect Data Reject Active

FPYMT-036-01 "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. Incorrect Data Reject Active

FPYMT-069-01 'PaymentAmt' in the IRS ES Payment Record must not be greater than 99,999,999. Incorrect Data Reject Active

FPYMT-086 'EstimatedPaymentDueDt' in the IRS ES Payment Record must not be more than 5 days prior to the received date. Incorrect Data Reject Active

FPYMT-087 'EstimatedPaymentDueDt' in the IRS ES Payment Record must not be more than one year after the received date. Incorrect Data Reject Active

R0000-002 The return type must be specified for each return in the return header. Missing Data Reject and Stop Active

R0000-003 The return version (attribute 'returnVersion' of the Return element) must be specified for each return in the return header. Missing Data


R0000-004-01

'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. Data Mismatch


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. Incorrect Data Reject Active

R0000-014-01 SSN of the Preparer in the Return Header cannot be all zeros or all nines. Incorrect Data Reject Active

292


R0000-015-01 ("PreparerFirmEIN") in the Return Header must not equal all nines. Incorrect Data Reject Active

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. Missing 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

R0000-019

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). Data Mismatch Reject Active

R0000-020 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. Incorrect Data Reject Active

R0000-021 The Employer Identification Number (EIN) of the Filer in the Return Header must not equal all nines. Incorrect Data Reject Active

R0000-022 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. Incorrect Data Reject Active

R0000-023 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". Incorrect Data Reject Active

R0000-024 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. Incorrect Data Reject Active

R0000-028

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" ).


R0000-029


R0000-029


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'. Data Mismatch Reject Active


R0000-032-01 Signature Option in the Return Header is a required field and must have either the value "Binary Attachment 8453 Signature Document" or "PIN Number". Missing Data Reject Active

R0000-034 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". 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 Incorrect Data Reject Active

293


Return Header cannot both be zeros ("00"), except when the Zip code is 00800, 20500, 34000, 00600, 96100, 96900.

R0000-051 The Submission Type in the IRS Submission Manifest must match the return type indicated in the Return Header. Data Mismatch Reject Active

R0000-052-01 'TaxYear' specified in the IRS Submission Manifest must match 'TaxYr' in the Return Header. Data Mismatch


R0000-054-01 The 'EFIN' in the IRS Submission Manifest must match 'EFIN' in the 'OriginatorGrp' in the Return Header. Data Mismatch


R0000-055-01

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.


R0000-057 Every attached file (i.e. binary attachment) must be referenced by the XML document that represents it. Missing Data Reject Active

R0000-058 An XML document that represents a binary attachment must have a valid reference to an attached file. Missing Data Reject Active

R0000-060 The EFIN in the Submission ID (the first six digits) must match the EFIN in the Submission Manifest. Incorrect Data


R0000-067 The attached files (i.e. binary attachments) in a submission zip archive must have distinct names. Incorrect Data



R0000-079-01 The EIN present in the IRS Submission Manifest must match the EIN provided in the Return Header. Incorrect Data


R0000-080-01 'TaxPeriodBeginDate' present in the IRS Submission Manifest must match 'TaxPeriodBeginDt' provided in the Return Header. Data Mismatch


R0000-081-01 The TaxPeriodEndDate present in the IRS Submission Manifest must match 'TaxPeriodEndDt' provided in the Return Header. Data Mismatch


R0000-082 The TaxPeriodBeginDate and TaxPeriodEndDate must be provided in the IRS Submission Manifest. Missing Data


R0000-120

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>. Unsupported


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. Incorrect Data Alert Active

R0000-143 Tax Year in the IRS Submission Manifest must have a value. Missing Data Reject and Stop Active

R0000-144-02 'TaxYr' in the Return Header must equal one of the following values for the processing year 2014 - ("2011", "2012", "2013"). Incorrect Data Reject Active

294


R0000-148 'EIN' of the Filer in the Return Header must begin with "00" for submissions transmitted to the Assurance Testing System (ATS). Incorrect Data Reject Active

R0000-193 Bank Account Number provided in the return must not be all zeros. Incorrect Data Reject Active

R0000-904-03 Software ID in the Return Header must have passed testing for the form family and 'TaxYr'.






R0000-906-01 Routing Transit Number (RTN) included in the return must be present in the e-File database.




R0000-931-01 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". Incorrect Data


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.


R0000-933-01

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 paper return for the return type and tax period indicated in the tax return.


R0000-934-01

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. Incorrect Data


R0000-937-01

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.


R0000-940

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. Incorrect Data Reject Active

295


SB-F990-001-01

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). Missing Data Reject Active

SB-F990-002-01

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. Incorrect Data Reject Active

SB-F990-003-01

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). Incorrect Data Reject Active

SB-F990-004-01

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). Incorrect Data Reject Active

SB-F990-005-01

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. Missing Data Reject Active

SB-F990-012-01

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. Missing Data Reject Active

SB-F990-013-01

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. Missing Data Reject Active

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. Incorrect Data Reject Active

SJ-F5471-002 Schedule J (Form 5471), 'ForeignCorporationEIN' or 'ForeignEntityReferenceIdNumber' must have a value. Missing Data Reject Active

SM-F5471-001 If Schedule M (Form 5471) is present in the return, then it must be referenced from one and only one Form 5471. Incorrect Data Reject Active

SM-F5471-002 Schedule M (Form 5471) 'ForeignCorporationEIN' or 'ForeignEntityReferenceIdNumber' must have a value. Missing Data Reject Active

SO-F5471-001 If Schedule O (Form 5471) is present in the return, then it must be referenced from one and only one Form 5471. Incorrect Data Reject Active

SO-F5471-002 Schedule O (Form 5471) 'ForeignCorporationEIN' or 'ForeignEntityReferenceIdNumber' Missing Data Reject Active

296


must have a value. STATE-001 The agency to which a State Submission is filed must participate in the Fed/State program. Incorrect Data Reject Active

STATE-002-01 A copy of an IRS EO Submission is created only when the IRS EO Submission is received via the Web Services Channel. Unsupported Reject Active

STATE-003-01 A copy of an IRS EO Submission is created only for states that participate in the Fed/State program. Unsupported Reject Active

STATE-005 The Submission Category of a State Submission must match Submission Category of the referenced IRS Submission. Data Mismatch Reject Active

STATE-006 If IRS Submission ID is not provided in the State Submission Manifest, the State must participate in the State Stand Alone Program. Unsupported Reject Active


STATE-009 State Returns can only be submitted via the Application-to-Application (A2A) Channel or the Internet Filing Application (IFA) Channel. Unsupported Reject Active

STATE-012

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>. Unsupported


STATE-015

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). Incorrect Data


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. Incorrect Data








T0000-013 The Message ID must be globally unique. Incorrect Data Reject and Stop Active

T0000-014 The Submission ID must be globally unique. Incorrect Data Reject and Stop Active

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


297


T0000-017 The Submission ID must be 20 characters in length. Incorrect Data Reject and Stop Active



X0000-005 The XML data has failed schema validation. XML Error Reject and Stop Active

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"). XML Error


X0000-009 The SOAP envelope structure in the Transmission file must conform to the SOAP 1.1 specification. XML Error


X0000-010

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


X0000-011

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). Incorrect Data


X0000-012 The name of a binary attachment file must be less than or equal to 64 bytes. Incorrect Data Reject and Stop Active

X0000-015 Each zip entry in the Attachment Zip file must end with ".zip" extension. Data MismatchReject and Stop Active



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. Incorrect Data


X0000-019 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. Incorrect Data


X0000-020

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. Incorrect Data


X0000-021 The submission zip archive entries (zip files) in the container zip file must be in the root directory of the container zip file. Missing Data




X0000-024 Unable to read a binary attachment in the Submission Zip Archive. Incorrect Data Reject and Stop Active

298

Tax Year 2013v3.1 990PF Business Rules Release 9.0

990PF-BusinessRules-TY2013v3.1-PKG-12022013.doc Page 12 of 12


X0000-025 Unable to read XML data from the Submission Zip Archive. Incorrect Data Reject and Stop Active

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. Incorrect Data


X0000-027 Year (YYYY) in the SubmissionID must be processing year. Incorrect Data Reject Active X0000-028 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 Reject and Stop 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/"). Incorrect Data


X0000-031 Zip Entry names must consist of ASCII characters only. Incorrect Data Reject and Stop Active

X0000-032 Unable to extract submission Zip Archive from the Message Attachment zip file. Incorrect Data Reject and Stop Active

X0000-033 Modernized e-File (MeF) accepts submissions only in the Unicode Transformation Format-8 (UTF-8) format. Incorrect Data


F5471-034-01



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BZIELONKA

Typewritten Text

END OF ERROR CODES

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