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IRS Reject Codes

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Codes 100-199
Codes 200-299
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Codes 500-599
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Codes 900-999

 

This Page Error Codes 001-099

001

Page 1 of Form 1040, Form 1040A, or Form 1040EZ must be present.

OR

The Summary Record must be present.

002

Reserved

003

Tax Return Record Identification Page 1-Tax Period (SEQ 005) equal "200012".For Form 1040/1040A, Tax Period (SEQ 005) of Tax Return Record Identification Page 2 must also equal "200012".

004

Tax Form - Primary SSN (SEQ 010) must be within the valid ranges of SSN/ITIN's and cannot equal an ATIN. It must equal all numeric characters and cannot equal all blanks, zeros, or nines. Refer to Attachment 8 of Publication 1346 for valid ranges of

Social Security/Taxpayer Identification Numbers.

OR

Primary SSN (SEQ 010) is a required field.

OR

Primary SSN (SEQ 010) of the Tax Form must equal Taxpayer Identification Number (SEQ 003) of Tax Return Record Identification Page 1.

OR

Taxpayer Identification Number (SEQ 003) of Tax Return Record Identification Page 1 must be significant.

OR

The Primary Social Security Number (P-SSN) (Field 003 of the Record ID) must be numeric.

OR

The Primary SSN (P-SSN) (Field 0003 of the Record ID) must match the Primary SSN of the Form.

OR

The Form 4868 Primary SSN (SEQ 0090) is a required field.

OR

The Form 9465 Primary SSN (SEQ 0020) is a required field.

OR

The Form 2350 Primary SSN (SEQ 0030) is a required field.

OR

The Form 2688 Primary SSN (SEQ 0030) is a required field.

OR

The Form payment Primary SSN (SEQ 0010) is a required field.

OR

The SSN of the summary record (Field 0002) must be numeric

OR

The Summary record Primary SSN (Field 0002) must match the Primary SSN of the Form.

005

Statement Record - The maximum number of Statement References within a tax return is 30. (A Statement Reference is defined as "STMbnn"; the value of "nn" refers to the Statement Number.) See Section 8 of Publication 1346 for Statement Record information.

006

Tax Form - Only the following characters are permitted in the Primary Name Control (SEQ 050) and Spouse's Name Control (SEQ 055): alpha, hyphen, and space. The Name Control cannot contain leading or embedded spaces. The left-most position must contain an alpha character.

OR

Primary Name Control (SEQ 050) is a required field.

OR

Spouse's Name Control (SEQ 055) is a required field when Filing Status (SEQ 130) equals "2" or "3". On Form 1040EZ, Spouse's Name Control (SEQ 055) is a required field when Secondary SSN (SEQ 030) is significant.

OR

Form 8615 - Parent Name Control (SEQ 045) must be significant and correctly formatted.

OR

Form 8814 - Child Name Control (SEQ 015) must be significant and correctly formatted. See Section 7.01 of Publication 1346 for Name Control format.

OR

The Form 4868 Primary Name Control (SEQ 0010) is a required field.

OR

The Form 9465 Primary Name Control (SEQ 0015) is a required field.

OR

The Form 2350 Taxpayer's Name Control (SEQ 0020) is a required field.

OR

The Form 2688 Taxpayer's Name Control (SEQ 0020) is a required field.

007

Tax Form - Street Address (SEQ 080) is alphanumeric and cannot have leading or consecutive embedded spaces. The left-most position must contain an alpha or numeric character. The only special characters permitted are space, hyphen (-), and slash (/).

OR

Street Address (SEQ 080) is a required field. EXCEPTION: This check is not performed when Address Ind (SEQ 097) is equal

to "3", indicating a foreign address.

OR

Street Address (Form 9465 SEQ 0050, Form 2350 SEQ 0070, Form 2688 SEQ 0070, Form 4868 SEQ 0040) is alphanumeric and can have no leading or consecutive embedded spaces. The only special characters allowed are space, hypen (-) and slash (/)

OR

Foreign Street Address (Form 2350 SEQ 0110, Form 2688 SEQ 0110, Form 2688 SEQ 0110, Form 4868 SEQ 0032) is alphanumeric and can have no leading or consecutive embedded spaces. The oly special characters allowed are space,

hyphen (-) and slash (/).

OR

Foreign City State or Province (Form 2350 SEQ 0120, Form 2688 SEQ 0120, Form 2688 SEQ 0120, Form 4868 SEQ 0034) is alphanumeric and can have no leading or consecutive embedded spaces. The oly special characters allowed are space, hyphen (-) and slash (/).

OR

The first position or character entered in the Street Address must be alphabetic or numeric.

OR

Street Address (Form 9465 SEQ 0050) is a required field.

008

Form 1040/1040A - Total Box 6a and 6b (SEQ 167) must equal the number of boxes checked for Exempt Self (SEQ 160) and Exempt Spouse (SEQ 163).

OR

Filing Status (SEQ 130) is a required field.

009

State Record - The unformatted state record exceeds the maximum length.

010

Each field can contain only the type of data specified in its Field Description in Part II Record Layouts.

OR

Significant money amount fields must be right-justified (and zero-filled whentransmitting in fixed format). Money amount fields must contain whole dollars (no cents). When a field is defined as "N (positive only)", the field must be present and must contain an amount greater than or equal to zero.

OR

For numeric fields that can contain a literal value, entries must be left-justified and blank-filled when transmitting in fixed format.

When transmitting in variable format, only significant characters are transmitted.

OR

When transmitting in fixed or variable format, significant date fields must contain numeric characters in the following formats, unless otherwise specified in Part II Record Layouts:

Year fields with a length of four positions = YYYY, date fields with six positions = MMYYYY, date fields with eight positions = MMDDYYYY unless otherwise specified.

OR

All alphanumeric fields must be left-justified (and blank-filled when transmitting in fixed format) unless otherwise specified.

OR

Form Payment - Taxpayer's Day Time Phone Number (SEQ 090) is a required field and cannot equal all zeros or all blanks.

OR

All alphanumeric fields must contain the type of data specified under the columnar heading "Field Description" in Record Layouts. All alphanumeric fields must be left-justified and blank-filled unless otherwise specified.

OR

Significan money fields must be right-justified and zer-filled. Money fields must be whole dollars (no cents.)

OR

Significan date fields with a length of eight positions must contain eight numeric characters in YYYYMMDD format. Significant data fields with a length six numeric charactars in YYYYMM format when transmitted in variable or fixed format.

011

Form 1040/1040A - When Exempt Self (SEQ 160) equals "X", Total Exemptions (SEQ 360) must be greater than zero.

012

Form 1040/1040A - If Overpaid (SEQ 1260) is significant and ES Penalty Amount (SEQ 1310) is greater than Overpaid, then Amount Owed (SEQ 1290) must be significant. If Overpaid (SEQ 1260) is significant and ES Penalty Amount (SEQ 1310) is not greater than Overpaid, then Amount Owed (SEQ 1290) cannot be significant.

013

Reserved

014

When there is an entry in a field defined as "NO ENTRY", the return will be rejected. (See Part II Record Layouts for "NO ENTRY" fields.)

015

Schedule A - The following literal values cannot be present in Other Expenses Type (SEQ 420, 432) or in Other Expense Type (SEQ 475): "CASUALTY", "CHILD CARE", "CHILD-CARE", "CHILDCARE", "DEPENDENT CARE", "MEDICAL", "THEFT".

016

Tax Form - Zip Code (SEQ 095) must be within the valid ranges of zip codes listed for the corresponding State Abbreviation (SEQ 087). The zip code cannot end in "00", with the exception of 20500 (the White House zip code). EXCEPTION: This check is not performed when Address Ind (SEQ 097) is equal to "3", indicating a foreign address.

OR

Zip Code (Form 9465 SEQ 0090, Form 2350 SEQ 0100, Form 2688 SEQ 0100, Form 4868 SEQ 0070) must be within the valid range of zip codes listed for that state and must not end in "00", with the exception of 20500 (the White House Zip code).

017

Form 4137 - Tip Income Name (SEQ 010) and Tip Income SSN (SEQ 020) must be significant.

018

Form 5329 - Name of Person Subject to Penalty Tax (SEQ 010) and SSN of Person Subject to Penalty Tax (SEQ 020) must be significant.

019

Tax Form - When Direct Deposit information is present, Routing Transit Number (SEQ 1272) (RTN) must contain nine numeric characters. The first two positions must be 01 through 12, or 21 through 32; the RTN must be present on the Financial Organization Master File (FOMF); and the banking institution must process Electronic Funds Transfer (EFT).

See Section 6 for optional Routing Transit Number validation.

OR

Depositor Account Number (SEQ 1278) must be alphanumeric (i.e., only alpha characters, numeric characters, and hyphens), must be left-justified with trailing blanks if less than 17 positions, and cannot equal all zeros.

OR

If Routing Transit Number (SEQ 1272) or Depositor Account Number (SEQ 1278) is significant, then Checking Account Indicator (SEQ 1274) or Savings Account Indicator (SEQ 1276) must equal "X". Both cannot equal "X".

020

Tax Form - Name Line 1 (SEQ 060) cannot have leading or consecutive embedded spaces. The only characters permitted are alpha, space, ampersand (&), hyphen (-), and less-than sign (<). The left-most position must be alpha. The less-than sign replaces the intervening space to identify the primary taxpayer's last name and cannot be preceded by or followed by a space. See Section 7.02 for Name Line 1 format.

OR

Name Line 1 (SEQ 060) is a required field. DO NOT ENTER DECEDENT NAMES IN NAME LINE 1.DECEDENT RETURNS MAY NOT BE FILED ELECTRONICALLY.

OR

Name Line 1 (Form 4868 SEQ 0030) or Taxpayer's Name (Forms 2350, 2688 and 9465 SEQ 0010) cannotg have leading or consecutive embedded spaces. The only characters allowed are alpha, space, ampresand (&), hyphen (-) and less-than sign (<). The leftmost position must be alpha. The less-than sign replaces the intervening space to identify the Primary Taxpayer's last

name. It cannot be preceded or followed by a space. Do not enter a - space before or after any less-than sign; the less-than sign takes the place of the space. Note: The Taxpayer's Name for Forms 2350, 2688 and 9465 cannot have an ampresand (&).

OR

If the Spouse Name for Form 9465 (SEQ 0030), Form 2350 (SEQ 0040) and Form 2688 (SEQ 0040) is present, it must meet the same criteria for validation as Taxpayer's Name.

OR

The Name line 1 (Form 4868 SEQ 0030) is a required field.

OR

Taxpayer's Name for Form 9465 (SEQ 0010), Form 2350 (SEQ 0010) and Form 2688 (SEQ 0010) is a required field.

021

Tax Form - Name Line 2 (SEQ 070) is alphanumeric and cannot have leading or consecutive embedded spaces. The only special characters permitted are space, ampersand (&), hyphen (-), slash (/), and percent (%). See Section 7.04 for Name Line 2 Format.

022

Tax Form - State Abbreviation (SEQ 087) must be significant and consistent with the standard state abbreviations issued by the Postal Service. Refer to Attachment 3 for State Abbreviations.

OR

State Abbreviation (SEQ 087) is a required field. Exception: This check is not performed when Address Ind (SEQ 097) is equal to "3", indicating a foreign address.")

OR

State Abbreviation (Form 9465 SEQ 0080, Form 2350 SEQ 0090, Form 2688 SEQ 0090, Form 4868 SEQ 0060) must be alpha and consistent with the standard state abbreviations issued by the Postal Service.

OR

State Abbreviation (Form 9465 SEQ 0080) is a required field.

023

Tax Form - City (SEQ 083) must be left-justified and must contain a minimum of three alpha characters. This field cannot contain consecutive embedded spaces and must contain only alphabetic characters and spaces. Do not abbreviate the city name.

OR

City (SEQ 083) is a required field. Exception: This check is not performed when Address Ind (SEQ 097) is equal to "3", indicating a foreign address.

OR

The City (Form 9465 SEQ 0070, Form 2350 SEQ 0080, Form 2688 SEQ 0080, Form 4868 SEQ 0050) must be present, left-justified and contain a minumum of three alpha characters, blank filled when transmitted in fixed format.

OR

The Foreign Country (Form 2350 SEQ 0120, Form 2688 SEQ 0120, Form 4868 SEQ 0036) must be present, left-justified and contain a minimum of three alpha characters, blank filled when transmitted in fixed format.

OR

City may not contain consecutive, embedded spaces. Only alphabetic characters and spaces are valid. DO NOT abbreviate cities.

OR

The City (Form 9465 SEQ 0070) is a required field.

024

Tax Form - If Address Ind (SEQ 097) equals "1" (APO/FPO Address), then City (SEQ 083) must equal "APO" or "FPO", and State Abbreviation (SEQ 087) must equal "AA", "AE", or "AP" with the appropriate Zip Code (SEQ 095). If State Abbreviation (SEQ 087) equals "AA", "AE", or "AP", then Address Ind (SEQ 097) must equal "1". Refer to Attachment 4.

025

Authentication Record - For an On-Line return (when the Self-Select PIN was not used), the following fields must be present: Jurat/Disclosure Version Indicator (SEQ 1319) of the Tax Form, and the Taxpayer Signature Date (SEQ 070) and Primary Date of Birth (SEQ 010) of the Authentication Record.

026

Authentication Record - For an On-Line return (when the Self-Select PIN was not used), if Filing Status (SEQ 130) of the Tax Form equals "2", then the following fields must be present: Jurat/Disclosure Version Indicator (SEQ 1319) of the Tax Form and the Taxpayer Signature Date (SEQ 070) and Spouse Date of Birth (SEQ 040) of the Authentication Record.

027

Summary Record - Electronic Return Originator Name (SEQ 010) must be significant.

OR

Electronic EFIN of ERO (SEQ 020) must be significant and equal to EFIN of Originator (SEQ 008b) of Tax Return Record Identification Page 1.

OR

The EFIN of the Originator (Field 0020) must be present in the Summary Record AND be equal to the EFIN in the DCN of the ETD Document.

028

Tax Return Record Identification Page 1 - EFIN of Originator (SEQ 008b)must contain a valid District Office Code. Refer to Attachment 7 for District Office Codes.

029

Tax Return Record Identification Page 1 - EFIN of Originator (SEQ 008b) must be for a valid electronic filer. TAXWISE CORRECTION SUGGESTION: DO NOT CALL TAXWISE CUSTOMER SERVICE. YOU MUST CONTACT IRS ABOUT THIS REJECT CODE. If there is a state return attached to this e-file, you must be authorized to submit returns to the Service Center that processes information for that state. Contact the Andover Service Center at 1-800-691-1894 for verification that

you are authorized to submit returns to the Service Center that this return was filed to.

030

Taxpayer Identification Number (SEQ 003) of all data records in a tax return must contain the same Primary SSN.

OR

Schedule Occurrence Number (SEQ 005 of the Schedule Record Identification) and Form Occurrence Number (SEQ 005 of the Form Record Identification) must be significant and in ascending, consecutive numerical sequence beginning with "0000001".

Note: For multiple occurrences of a schedule or form, the Page Number (SEQ 002 of the Schedule or Form Record Identifications) must be sequential within each occurrence of a schedule or Form.

OR

All pages of a multiple-page schedule or form must be present. Listed below are exceptions to this rule:

-Page 2 may be present without Page 1 and vice versa for the following:

Schedule E, Form 4684, Form 4797, Form 8283, Form 8606, and Form 8853.

-Page 2 need not be transmitted if there are no entries for that page (but Page 2 cannot be present without Page 1) for the following:

Schedule C, Schedule D, Schedule F, Schedule H, Schedule 2, Form 2106, Form 2441, Form 4562, Form 5329, Form 6251, Form 8582-CR, and Form 8839.

-Page 2 and Page 3 are optional for Form 2210 and Form 8582, but neither Page 2 nor Page 3 can be present without Page 1.

-Form 4136 Page 2 may be present without Page 1, but if Page 1 is present, then Page 2 must also be present.

-State Record ST 0001 may be present without ST 0002, but ST 0002 cannot be present without ST 0001.

OR

For Form 1040, Pages 1 and 2 must be present, and the following cannot be present: Form 1040A Pages 1 and 2, Schedule 1, Schedule 2, Schedule 3, Form 1040EZ.

OR

For Form 1040A, Pages 1 and 2 must be present, and the following cannot be present: Form 1040 Pages 1 and 2, Form 1040EZ.

OR

For Form 1040EZ, must be present, and the following cannot be present: Form 1040 Pages 1 and 2, Form 1040A Pages 1 and 2.

OR

Payment forms must be filed with Form 4868

OR

Authentication Form must be filed with form payment.

031

Tax Return Record Identification Page 1 - Return Sequence Number (RSN) (SEQ 007) must be numeric.

OR

The Document Sequence Number must be numeric.

032

Tax Return Record Identification Page 1 - Declaration Control Number (DCN) (SEQ 008) must be numeric.

033

Fields within a record cannot be longer than specified in Part II Record Layouts.

OR

Name Line 1 (SEQ 060) of the Tax Form can have a maximum of 35 characters; any more than 35 will be dropped. See Section 7.02 for Name Line 1 format.

OR

Fields on a record must NOT be longer than specified in Section 6 Record Layouts.

034

Record ID Group- For each record, significant data must be present in the Record ID Group.

035

Field Sequence Numbers within each record must be in ascending order and must be valid for that record.

036

Schedule C-EZ - Only one Schedule C-EZ is allowed for the Primary SSN and one for the Secondary SSN (a total of two Schedules C-EZ per tax return when Filing Status (SEQ 130) equals "2"). When a taxpayer files Schedule C-EZ, no Schedule C is allowed for that taxpayer. See Section 4.02.2.a for instructions for multiple occurrences of Schedules C/C-EZ.

037

Form 1040/1040A - The number of Dependent Name Controls (SEQ 172, 182, 192, 202, 212, 222, or in the related Statement Record), must equal the total of the following fields: Number of Children Who Lived with You (SEQ 240), Number of Children Not Living with You (SEQ 247), and Number of Other Dependents Listed (SEQ 350).

038

Form 1040A - Taxable Income (SEQ 820) must be less than $50000 and only the following can be present: Schedule 1, Schedule 2, Schedule 3, Schedule EIC, Form W-2, Form 1099-R, Form 2210, Form 8379, Form 8606, Form 8615, Form 8812, Form 8815, Form 8839, Form 8862, Form 8863, Form 9465, Authentication Record, Preparer Note Record, Election Explanation Record,

Regulatory Explanation Record and Form Payment.

039

Form 1040EZ - Primary taxpayer (and secondary taxpayer when Secondary SSN (SEQ 030) is significant) must be under age 65, Taxable Interest (SEQ 380) cannot exceed $400, Taxable Income (SEQ 820) must be less than $50000, and only the following can be present: Form W-2, Form 8379, Form 8862, Form 9465, Authentication Record, Preparer Note Record, Election Explanation Record, Regulatory Explanation Record and Form Payment.

040

Reserved

041

Form 1040/1040A - Dependent entries must start on Line 1 of the dependent information. No lines may be skipped when completing the dependent information.

042

Reserved

043

Form 1040/1040A - When Filing Status (SEQ 130) equals "4", at least one of the following fields must be significant:

Qualifying Name for H of Household (SEQ 150) and SSN for Qual Name (SEQ 153); Number of Children Who Lived with You (SEQ 240); Number of Other Dependents Listed (SEQ 350).

OR

When Qualifying Name for H of Household (SEQ 150) is significant, SSN for Qual Name (SEQ 153) must be significant and within the valid ranges of SSN/ITIN/ATIN's and cannot equal Primary SSN (SEQ 010) or Secondary SSN (SEQ 030).

Refer to Attachment 8 for valid ranges of Social Security/Taxpayer Identification Numbers.

044

Record ID Group - The record has an invalid field in one of the Record ID Group. The error may be one of the following:

-The Taxpayer Identification Number (SEQ 003) within the Record ID does not match Primary SSN (SEQ 010) of the Tax Form.

-The schedule or form is invalid for electronic filing or the page number is incorrect or duplicated.

-Each record must be followed by a record terminus character (#).

OR

The incoming record has an invalid RECORD ID. The form is invalid for Electronic Transmitted Documents, or the page number is incorrect or duplicated.

045

Record ID Group - The format and content of the Record ID Group that begins each record must be exactly as defined in Part II Record Layouts and must not duplicate another Record ID Group.

OR

If the Schedule/Form Occurrence Number (SEQ 005) of Record ID is invalid, or is a duplicate, or exceeds the maximum number permitted for that record the return will be rejected. Refer to Attachment 10 for the maximum number of schedules/forms permitted in an electronically filed tax return. OR The number of occurrences for tax documents cannot exceed the number

specified in Part III, Attachment 2.

OR

The format and content of the record identification information (Record ID) which begins each type of record must be exactly as presented in the input specifications.

046

Schedule SE - SSN of Self-Employed (SEQ 020) on the first Schedule SE must be significant and equal to Primary SSN (SEQ 010) or Secondary SSN (SEQ 030) of Form 1040.

047

Schedule SE - SSN of Self-Employed (SEQ 020) on the second Schedule SE must be significant and equal to Secondary SSN (SEQ 030) of Form 1040 and must not be equal to SSN of Self-Employed (SEQ 020) on the first Schedule SE. When both spouses are filing Schedule SE, the Schedule SE for the primary taxpayer must precede the Schedule SE for the secondary taxpayer.

048

Form 2106/2106-EZ - SSN of Taxpayer with Employee Business Expense (SEQ 009) on the first Form 2106/Form 2106EZ must be significant and equal to Primary SSN (SEQ 010) or Secondary SSN (SEQ 030) of Form 1040.

049

Form 2106/2106-EZ - SSN of Taxpayer with Employee Business Expense (SEQ 009) on the second Form 2106/Form 2106EZ must be significant and equal to Secondary SSN (SEQ 030) of Form 1040 and must not be equal to SSN of Taxpayer with Employee Business Expense (SEQ 009) on the first Form 2106/Form 2106EZ. When both spouses are filing Form 2106/Form 2106EZ, the Form 2106/Form 2106EZ for the primary taxpayer must precede the Form 2106/Form 2106EZ for the secondary taxpayer.

050

Statement Record - The only valid entry in a Required Statement Record field (identified by an at-sign (@) in Part II Record Layouts) is a Statement Reference, i.e., "STMbnn".

OR

For Required Statement Records, Line 02 must be blank. Line 03 must be present and must contain significant data.

OR

For Required Statement Records, any Statement Reference number "STMbnn" occurring within a tax return must have a corresponding Statement Record.

051

Statement Record - For Optional Statement Records (identified by an asterisk (*) in Part II Record Layouts), any Statement Reference number "STMbnn" occurring within a tax return must have a corresponding Statement Record.

052

Statement Record - Optional Statement Records (identified by an asterisk (*) in Part II Record Layouts) are used only when the lines of data to be entered exceed spacing allowed on a schedule or form.

OR

For Optional Statement Records, Lines 01, 02, 03, and 04 must be present and must contain significant data.

053

Statement Record - The number of Statement Records cannot exceed the number of Statement References within a tax return.

054

Form 4137 - Tip Income SSN (SEQ 020) on the first Form 4137 must equal Primary SSN (SEQ 010) or Secondary SSN (SEQ 030) of Form 1040.

055

Form 8606 - SSN of Taxpayer with IRAs (SEQ 010) must be significant and equal to Primary SSN (SEQ 010) or Secondary SSN (SEQ 030) of Form 1040/1040A.

056

Form 8606 - SSN of Taxpayer with IRAs (SEQ 010) on the second Form 8606 must be significant and equal to Secondary SSN (SEQ 030) of Form 1040/1040A and must not be equal to SSN of Taxpayer with IRAs (SEQ 010) on the first Form 8606. When both spouses are filing Form 8606, the Form 8606 for the primary taxpayer must precede the Form 8606 for the secondary taxpayer.

057

Form 5329 - SSN of Person Subject to Penalty Tax (SEQ 020) on the first Form 5329 must be significant and equal to Primary SSN (SEQ 010) or Secondary SSN (SEQ 030) of Form 1040.

058

Form 5329 - SSN of Person Subject to Penalty Tax (SEQ 020) on the second Form 5329 must be significant and equal to Secondary SSN (SEQ 030) of Form 1040 and must not be equal to SSN of Person Subject to Penalty Tax

(SEQ 020) on the first Form 5329. When both spouses are filing Form 5329, the Form 5329 for the primary taxpayer must precede the Form 5329 for the secondary taxpayer.

059

Form 4137 - Tip Income SSN (SEQ 020) on the second Form 4137 must equal Secondary SSN (SEQ 030) of Form 1040 and must not be equal to Tip Income SSN (SEQ 020) on the first Form 4137. When both spouses are filing Form 4137, the Form 4137 for the primary taxpayer must precede the Form 4137 for the secondary taxpayer.

060

Tax Return Record Identification Page 1 - Return Sequence Number (RSN) (SEQ 007) must be in ascending numerical sequence within a transmission. However, the RSN's within the transmission do not have to be consecutive.

OR

The Document Sequence Number (DSN) must be in ascending numerical sequence within a transmission. However, the DSN does not have to be consecutive.

061

Tax Return Record Identification Page 1 - Declaration Control Number (DCN) (SEQ 008) must be in ascending numerical sequence within the transmission. However, the DCN's within the transmission do not have to be consecutive.

062

Tax Return Record Identification Page 1 - The first two digits of the Declaration Control Number (DCN) (SEQ 008) must be zeros.

063

Tax Form - When Filing Status (SEQ 130) equals "2" or "3", both Primary SSN (SEQ 010) and Secondary SSN (SEQ 030) must be numeric. (The Filing Status of Form 1040EZ is considered to be "2" when Secondary SSN (SEQ 030) is significant.)

064

Tax Return Record Identification Page 1 - The Year Digit of Declaration Control Number (DCN) (SEQ 008) must be "1".

065

Form 1040/1040A - When Exempt Spouse Ind (SEQ 163) equals "X", Filing Status (SEQ 130) must equal "2".

066

Form 1040/1040A - If any field of the following "dependent group" is significant, then all fields in that group must be significant: Dependent First Name, Dependent Last Name, Dependent Name Control, Dependent's SSN, and Relationship. (See Part II Record Layouts for Field Numbers.)

OR

Dependent Name Control (SEQ 172, 182, 192, 202, 212, 222) must be in the correct format. See Section 7.01 for Name Control format.

067

Form 1040/1040A - Dependent First Name (SEQ 170, 180, 190, 200, 210, 220) and Dependent Last Name (SEQ 171, 181, 191, 201, 211, 221) must contain only alpha characters and spaces. A space cannot be in the first position of either Dependent First Name or Dependent Last Name.

068

Form 1040/1040A - When Dependent's SSN (SEQ 175, 185, 195, 205, 215, 225) is significant, it must be within the valid ranges of SSN/ITIN/ATIN's and cannot equal Primary SSN (SEQ 010) or Secondary SSN (SEQ 030) or another Dependent's SSN. It must equal all numeric characters and cannot equal all zeros or all nines. Refer to Attachment 8 for valid ranges of Social

Security/Taxpayer Identification Numbers.

069

Form 1040/1040A - When Filing Status (SEQ 130) equals "2", Name Line 1 (SEQ 060) must contain an ampersand (&).

OR

Form 1040EZ - When Secondary SSN (SEQ 030) is significant, Name Line 1 (SEQ 060) must contain an ampersand (&).

070

Form 1040 - If Other Adjustments Literal (SEQ 720) equals "JURY PAY", then at least one Type of Other Income (SEQ 560) must equal "JURY PAY".

071

Tax Form - When Secondary SSN (SEQ 030) is significant, it must be within the valid ranges of SSN/ITIN's, cannot equal an ATIN, and cannot equal Primary SSN (SEQ 010). It must equal all numeric characters and cannot equal all zeros or all nines. Refer to Attachment 8 for valid ranges of Social Security/Taxpayer Identification Numbers.

OR

If present, the Spouse SSN must be all numeric, cannot be all zeros, not all nines; must be within the valid range of SSNs/ITINs and must not equal the Primary SSN.

072

Tax Form - When EIC Eligibility (SEQ 1183) equals "NO", Earned Income Credit (SEQ 1180) cannot be significant. Form 1040/1040A - When Schedule EIC is present, Earned Income Credit SEQ (1180) must be significant. 073 Form 1040/1040A - When Year Spouse Died (SEQ 155) is significant, it must equal "1998" or "1999" (i.e., one of the two years prior to the tax year of

the return) and Filing Status (SEQ 130) must equal "5".

OR

When Filing Status (SEQ 130) equals "5", Number of Children Who Lived with You (SEQ 240) must be significant.

074

Form 2441/Schedule 2 - Qualifying Person SSN (SEQ 214, 223) cannot equal another Qualifying Person SSN on the same Form 2441/Schedule 2 or in the related Statement Record.

075

Tax Form - If Earned Income Credit (SEQ 1180) is significant, then at least one of the following must be present for the forms listed below. Form 1040: Household Help Literal (SEQ 366) and Household Help Amt (SEQ 368); Type of Other Income (SEQ 560) and Amount of Other Income (SEQ 570); Form W-2; Form 1099-R with Distribution Code (SEQ 190) equal to "3"; Schedule C; Schedule C-EZ; Schedule E with Part/S-Corp Ind (SEQ 1172, 1210, 1270, 1330, 1390) equal to "P"; Schedule F. Form 1040A: Household Help Literal (SEQ 366) and Household Help Amt (SEQ 368); Form W-2; Form 1099-R with Distribution Code (SEQ 190) equal to "3". Form 1040EZ: Household Help Literal (SEQ 366) and Household Help Amt (SEQ 368); Form W-2.

076

Form 1040/1040A - If Taxable Interest (SEQ 380) is greater than $400, or if Taxable Interest (SEQ 290) of Schedule B/Schedule 1 is significant, then Taxable Interest (SEQ 380) of Form 1040/1040A must equal Taxable Interest (SEQ 290) from Schedule B/Schedule 1.

077

Form 1040/1040A - If Total Ordinary Dividends (SEQ 394) is greater than $400, or if Total Ordinary Dividends (SEQ 525) of Schedule B/Schedule 1 is significant, then Total Ordinary Dividends (SEQ 394) of Form 1040/1040A must equal Total Ordinary Dividends (SEQ 525) from Schedule B/Schedule 1.

078

Form 1040 - Capital Gain/Loss (SEQ 450) must equal one of the following fields from Schedule D: Combined Net Gain/Loss (SEQ 1848) or Allowable Loss (SEQ 1849).

079

Form 1040 - Rent/Royalty/Part/Estates/Trusts Inc (SEQ 510) must equal Total Income or Loss (SEQ 1150) or Total Supplemental Income (Loss) (SEQ 2010) from Schedule E.

080

Form 1040 - Current Year Moving Expenses (SEQ 637) must equal Moving Exp Deduction (SEQ 180) from Form(s) 3903.

081

Form 1040 - If F4684 Literal (SEQ 460) is not significant, then Other Gain/Loss (SEQ 470) of Form 1040 must equal Redetermined Gain/Loss (SEQ 1030) from Form 4797.

082

Form 1040 - If Schedule A is present, then Total Itemized or Standard Deduction (SEQ 789) of Form 1040 must equal Total Deductions (SEQ 520) from Schedule A.

083

Form 1040/1040A - Credit for Child & Dependent Care (SEQ 925) must equal Credit for Child & Dependent Care (SEQ 330) from Form 2441/Schedule 2.

084

Form 1040/1040A - Credit for Elderly or Disabled (SEQ 930) must equal Credit (SEQ 250) from Schedule R/Schedule 3.

085

Schedule R/Schedule 3 - Taxable Disability (SEQ 150) must be significant when one of the following fields equals "X": Retire/Disabled (SEQ 020); Both Under 65, One Retired (SEQ 040); Both Under 65, Both Retired (SEQ 050); One Over 65, Other Retired (SEQ 060); Under 65, Did Not Live With Spouse (SEQ 090).

086

Form 1040 - If Exempt/Form 4361 Box (SEQ 025) of Schedule(s) SE and Exempt SE Tax Indicator (SEQ 1035) of Form 1040 are blank, then Self Employment Tax (SEQ 1040) of Form 1040 must equal Self-Employment Tax (SEQ 160) from Schedule(s) SE.

087

Form 1040 - Alternative Minimum Tax (SEQ 918) must equal Alternative Minimum Tax (SEQ 340) from Form 6251.

088

Form 1040/1040A - Overpaid (SEQ 1260) must equal the total of the following fields: Refund (SEQ 1270), Applied to ES Tax (SEQ 1280), and ES Penalty Amt (SEQ 1310).

089

Form 1040 - When Total Alimony Paid (SEQ 697) is significant, Recip Soc Sec No. (SEQ 693) must be significant, and vice versa.

OR

When Recip Soc Sec No. (SEQ 693) is significant, it must be within the valid ranges of SSN/ITIN's, cannot equal an ATIN, and cannot equal Primary SSN (SEQ 010). Refer to Attachment 8 for valid ranges of Social Security/Tax Identification Numbers.

090

Form 2441/Schedule 2 - When Form 2441/Schedule 2 is present, at least one of the following fields must be significant:

* Dependent Care Benefits Literal (SEQ 371) of Form 1040/1040A;

* Dependent Care Benefits (SEQ 210) of Form W-2;

* Credit for Child & Dependent Care (SEQ 330) of Form 2441/Schedule 2 or if Form 1040/1040A (SEQ 915/860) is not significant, then the credit for Child Care (SEQ 330) of Form 2441/Schedule 2 must be zero.

091-093

Reserved

094

Form 6252 - If Line 24 Minus Line 25 (SEQ 290) or Line 35 Minus Line 36 (SEQ 460) is significant, then Schedule D or Form 4797 must be present.

095

Form 2441/Schedule 2 - If Total Qualified Expenses or Limit (SEQ 230), or Credit for Child & Dependent Care (SEQ 330), or Net Allowable Amount (SEQ 460) is greater than zero, then Qualifying Person SSN - 1 (SEQ 214) must be significant. The Qualifying Person information on Line 2 is not required when Prior Year Expense Literal (SEQ 318), Prior Year Qualifying Person Name (SEQ 324), and Prior Year Qualifying Person SSN (SEQ 326) are present and there are no current year expenses.

OR

If Credit for Child & Dependent Care (SEQ 330) is significant, and Total Qualified Expenses or Limit (SEQ 230) or Net Allowable Amount (SEQ 460) is greater than zero, then Primary Earned Income (SEQ 260) (and Spouse's Earned Income (SEQ 270) when Filing Status (SEQ 130) of Form 1040/1040A equals "2") must be significant.

096

Reserved

097

Form 1040 - When Capital Distribution Box (SEQ 447) equals to "X", Capital Gain/Loss (SEQ 450) must be significant, Schedule D must not be present.

OR

When Capital Distribution Box (SEQ 447) is not equal to "X" and Capital Gain/Loss (SEQ 450) is significant, Schedule D must be present.

098

Schedule C - Gross Receipts Less Returns Allowances (SEQ 220) must equal Gross Receipts/Sales (SEQ 200) minus Returns/Allowances (SEQ 210).

099

Form 1040 - Business Income/Loss (SEQ 440) must equal the total of Net Profit (Loss) (SEQ 710) from Schedule(s) C plus Net Profit (SEQ 710) from Schedule(s) C-EZ.

 

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Last modified: Tuesday August 07, 2001.