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Common E-File Errors |
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010: |
Significant money amount fields must be right-justified (and zero-filled when transmitting
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.
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.
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 = YYYYMM
- date fields with eight positions = YYYYMMDD
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522: |
Primary Date of Birth in the Authentication Record of an Online Return does not
match data from the IRS Master File.
Exceptions:
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Primary Date of Birth is not required when the Primary Date of Death on Form 1040/A/EZ
is significant AND the filing status is MFJ.
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When the Filing Status equals "2" (Married Filing Jointly), and the Special Processing
Literal of the Tax Return equals “DESERT STORM”, “HAITI”, “FORMER YUGOSLAVIA”, “UN
OPERATION”, “JOINT GUARD”, “JOINT FORGE”, “NORTHERN WATCH”, “OPERATION ALLIED FORCE”,
“NORTHERN FORGE”, “ENDURING FREEDOM”, “COMBAT ZONE”, or “COMBAT ZONE YYYYMMDD”,
then the Primary Date of Birth in the Authentication Record of an Online Return
is not required.
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679: |
Authentication Record – When the PIN TYPE Code equals “S” or “O”, the Primary Prior
Year Adjusted Gross Income or Primary Prior Year PIN must match the Primary Prior
Year Adjusted Gross Income or Primary Prior Year PIN on the IRS Master File.
Exceptions:
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When the Filing Status equals "2" (Married Filing Jointly), the Primary Date of
Death is significant, and the Secondary Date of Death is not significant on the
Tax Return, the Spouse Prior Year Adjusted Gross Income or Spouse Prior Year PIN
on the Authentication Record must match the Spouse Prior Year Adjusted Gross Income
or Spouse Prior Year PIN on the IRS Master File.
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When the Filing Status equals "2" (Married Filing Jointly), and the Primary Date
of Death and the Secondary Date of Death are significant on the Tax Return, the
primary Prior Year Adjusted Gross Income or Primary Prior Year PIN on the Authentication
Record must match the Primary Prior Year Adjusted Gross Income or Primary Prior
Year PIN on the IRS Master File.
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When the Filing Status equals "2" (Married Filing Jointly) and the Special Processing
Literal equals “DESERT STORM”, “HAITI”, “FORMER YUGOSLAVIA”, “UN OPERATION”, “JOINT
GUARD”, “JOINT FORGE”, “NORTHERN WATCH”, “PERATION ALLIED FORCE”, “NORTHERN FORGE”,
“ENDURING FREEDOM”, “COMBAT ZONE”, or “COMBAT ZONE YYYYMMDD” on the Tax Return,
the Primary Prior Year Adjusted Gross Income or Primary Prior Year PIN on the Authentication
Record must match the Primary Prior Year Adjusted Gross Income or Primary Prior
Year PIN on the IRS Master File or the Spouse Prior Year Adjusted Gross Income or
Spouse Prior Year PIN on the Authentication Record must match the Spouse Prior Year
Adjusted Gross Income or Spouse Prior Year PIN on the IRS Master File.
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025: |
Authentication Record - For Online returns only when PIN Type Code is “F” (Form
8453-OL required), the following fields must be present on the Authentication Record:
Primary Date of Birth, the Taxpayer Signature Date and Jurat/Disclosure Code must
be “B”.
When the Primary Date of Death and the Secondary Date of Death on the Tax Return
are significant, only the Primary Fields are required on the Authentication Record.
Exception:
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When the Filing Status equals “2”, and the Primary Date of Death is significant
and the Secondary Date of Death on the Tax Return is not significant, the Primary
Date of Birth is not required on the Authentication Record.
Note:
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Only the Spouse Fields ( Spouse's birth-date, Signature-date, Jurat/Disclosure code
) are required.
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103: |
Form 1040/1040A/1040EZ – Total Federal Income Tax Withheld (Form 1040, Line 64:
Form 1040A, Line 38: Form 1040EZ, Line 7) must equal the sum of Other 1099 (including
Forms 1099-R) and AK Div W/H Amount (Form 1040, Page 6: Form 1040A, Page 6: Form
1040EZ, Page 4), Withholding (W-2, Box 2) on Forms W-2 and W-2GU, and Withholding
(W2G, Box 2) on Forms W-2G.
Exception:
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The return will not reject when withholdings on the tax form exceed withholdings statements by
$5.00 or less.
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033: |
Fields within a record cannot be longer than specified in Part II Record Layouts.
For Example:
Name Line 1 (Form 1040/1040A/1040EZ, Taxpayer's Name) 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.
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523: |
Spouse Date of Birth in the Authentication Record of an Online Return does not match
data from the IRS Master File.
Exceptions:
-
Spouse Date of Birth is not required when the Secondary Date of Death on Form 1040/A/EZ
is significant.
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When the Filing Status equals "2" (Married Filing Jointly), and the Special Processing
Literal of the Tax Return equals “DESERT STORM”, “HAITI”, “FORMER YUGOSLAVIA”, “UN
OPERATION”, “JOINT GUARD”, “JOINT FORGE”, “NORTHERN WATCH”, “OPERATION ALLIED FORCE”,
“NORTHERN FORGE”, “ENDURING FREEDOM”, “COMBAT ZONE”, or “COMBAT ZONE YYYYMMDD”,
then the Spouse Date of Birth in the Authentication Record of an Online Return is
not required.
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674: |
Authentication Record – When the PIN Type Code equals "P", "S" or "O", then Primary
Taxpayer Signature on the Tax Return must be five digits and cannot be all zeros
and the Primary Taxpayer Signature on the Tax Return must match the Primary Taxpayer
Signature on the Authentication Record.
Exceptions:
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When the Filing Status equals "2" (Married Filing Jointly), the Primary Date of
Death is significant and the Secondary Date of Death is not significant on the Tax
Return, the Spouse Signature on the Tax Return must be five digits and cannot be
all zeros; and the Spouse Signature on the Tax Return must match the Spouse Signature
on the Authentication Record.
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When the Filing Status equals "2" (Married Filing Jointly) and the Primary Date
of Death and the Secondary Date of Death are significant on the Tax Return, the
Primary Taxpayer Signature on the Tax Return must be five digits and cannot be all
zeros; and the Primary Taxpayer Signature on the Tax Return must match the Primary
Taxpayer Signature on the Authentication Record.
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When the PIN Type Code is blank, then the Primary Taxpayer Signature cannot be present.
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When the Filing Status equals "2" (Married Filing Jointly) and the Special Processing
Literal equals “DESERT STORM”, “HAITI”, “FORMER YUGOSLAVIA”, “UN OPERATION”, “JOINT
GUARD”, “JOINT FORGE”, “NORTHERN WATCH”, “OPERATION ALLIED FORCE”, “NORTHERN FORGE”,
“ENDURING FREEDOM”, “COMBAT ZONE”, or “COMBAT ZONE YYYYMMDD” on the Tax Return,
the Primary Taxpayer Signature on the Tax Return must be five digits and cannot
be all zeros and the Primary Taxpayer Signature on the Tax Return must match the
Primary Taxpayer Signature on the Authentication Record or the Spouse Signature
on the Tax Return must match the Spouse Signature on the Authentication Record.
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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.) |