| 0001 | is INVALID or MISSING. Please correct and resubmit BOTH federal and state return. |
| 0002 | |
| 0003 | equal "200612". For Form 1040/1040A, Tax Period (SEQ 0005) of Tax Return Record Identification Page 2 must also equal "200612". |
| 0004 | 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 9 for valid ranges of Social Security/Taxpayer Identification Numbers. Primary SSN (SEQ 010) is a required field. Primary SSN (SEQ 010) of the Tax Form must equal Taxpayer Identification Number (SEQ 003) of Tax Return Record Identification Page 1. Taxpayer Identification Number (SEQ 003) of Tax Return Record Identification Page 1 must be significant. Primary Taxpayer SSN is INVALID or MISSING. Please correct and resubmit BOTH federal and state return. |
| 0005 | 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 for Statement Record information. |
| 0006 | 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. Primary Name Control (SEQ 050) is a required field. 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. Form 8615 - Parent Name Control (SEQ 045) must be significant and correctly formatted. Form 8814 - Child Name Control (SEQ 015) must be significant and correctly formatted. See Section 7.01 for Name Control format. The entered NAME of taxpayer or spouse or the NAME in one of the above forms is INVALID or MISSING. Please correct and resubmit BOTH federal and state return. |
| 0007 | 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 (/). See Section 7.03 for Street Address format. 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.") Entered Street Address is INVALID or MISSING. For foreign address, select "." for state.Please correct and resubmit BOTH federal and state return. |
| 0008 | number of boxes checked for Exempt Self (SEQ 160) and Exempt Spouse (SEQ 163). Filing Status (SEQ 130) is a required field. Filing Status is INVALID or MISSING. Please correct and resubmit BOTH federal and state return. |
| 0009 | exceeds the maximum length. |
| 0010 | Field ERROR DESCRIPTION in Part II Record Layouts. 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 unless otherwise specified. All alphanumeric fields must be left-justified (and blank-filled when transmitting in fixed format) unless otherwise specified. Form Payment - Taxpayer's Day Time Phone Number (SEQ 090) is a required field and cannot equal all zeros or all blanks. |
| 0011 | Exemptions (SEQ 360) must be greater than zero. |
| 0012 | Penalty Amount (SEQ 1300) is greater than Overpaid, then Amount Owed (SEQ 1290) must be significant. If Overpaid (SEQ 1260) is significant and ES Penalty Amount (SEQ 1300) is not greater than Overpaid, then Amount Owed (SEQ 1290) cannot be significant. |
| 0013 | |
| 0014 | return will be rejected. (See Part II Record Layouts for "NO ENTRY" fields.) |
| 0015 | Other Expenses Type (SEQ 420, 432) or in Other Expense Type (SEQ 475): "CASUALTY", "CHILD CARE", "CHILD -CARE", "CHILDCARE", "DEPENDENT CARE", "MEDICAL", "THEFT". |
| 0016 | 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). Refer to Attachment 3. Exception: This check is not performed when Address Ind (SEQ 097) is equal to "3", indicating a foreign address.") Entered Zip Code is INVALID or MISSING. For foreign address, select "." for state, zip code can be blank. Please correct and resubmit BOTH federal and state return. |
| 0017 | (SEQ 020) must be significant. |
| 0018 | SSN of Person Subject to Penalty Tax (SEQ 020) must be significant. |
| 0019 | 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. 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. 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". Either Bank Routing or Account Number is INVALID or MISSING. Routing Number should contain only numbers and exactly 9 digits. Please correct and resubmit BOTH federal and state return. |
| 0020 | 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. Name Line 1 (SEQ 060) is a required field. If the primary and the spouse have two different last names, thesecond less-than sign ("<") after the primary last name must befollowed by an ampersand ("&"). |
| 0021 | 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. |
| 0022 | consistent with the standard state abbreviations issued by the Postal Service. Refer to Attachment 3 for State Abbreviations. 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.") Entered STATE is INVALID or MISSING. For foreign address, select "." for state. Please correct and resubmit BOTH federal and state return. |
| 0023 | 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. 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.") Entered City is INVALID or MISSING. For foreign address, select "." for state and city can be blank. Please correct and resubmit BOTH federal and state return. |
| 0024 | 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. |
| 0025 | Your electronic signature authenication is INVALID or MISSING. You can call IRS (800-829-1040) to get correct AGI or preferably you can efile without AGI. You can bypass AGI authenication by submit form 8453-OL by click [PRINT/FILE], then select [Electronic Signature], select NO for question about AGI. Please correct and resubmit BOTH federal and state return. Code (SEQ 0008) is blank (No PIN used), the following fields must be present on the Authentication Record: Primary Date of Birth (SEQ 0010), the Taxpayer Signature Date (SEQ 0070) and Jurat/Disclosure Code (SEQ 0075) must be "B". of Death (0030) on the Tax Return are significant, only the Primary Fields (SEQ 0010, 0070, 0075) are required on the Authentication Record. Primary Date of Death (SEQ 0020) is significant and the Secondary Date of Death (SEQ 0040) on the Tax Return is "NOT" significant, the Primary Date of Birth (SEQ 0010) is not required on the Authentication Record. Note: Only the Spouse Fields (SEQ 0040, 0070, 0075) are required. |
| 0026 | Your electronic signature authenication is INVALID or MISSING. You can call IRS (800-829-1040) to get correct AGI or preferably you can efile without AGI. You can bypass AGI authenication by submit form 8453-OL by click [PRINT/FILE], then select [Electronic Signature], select NO for question about AGI. Please correct and resubmit BOTH federal and state return. Code (SEQ 0008) is blank (No PIN used), if Filing Status (SEQ 0130) of the Tax Form equals "2", then the followingfields must be present on the Authentication Record: Spouse Date of Birth (SEQ 0040), Taxpayer Signature Date (SEQ 0070) and Jurat/Disclosure Code (SEQ 0075) must be "B". Tax Return is significant and the Primary Date of Death (SEQ 0020) is "NOT" significant, the Spouse Date of Birth (0040) is not required on the Authentication Record. Note: Only the Primary Fields (SEQ 0010, 0070, 0075) are required on the Authentication Record. |
| 0027 | must be significant. Electronic EFIN of ERO (SEQ 020) must be significant and equal to EFIN of Originator (SEQ 008b) of Tax Return Record Identification Page 1. |
| 0028 | (SEQ 0008b) must contain a valid two-digit EFIN prefix code. Refer to Attachment 8 for Valid Two-Digit EFIN Prefix Codes. |
| 0029 | (SEQ 008b) must be for a valid electronic filer. |
| 0030 | a tax return must contain the same Primary SSN. 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. 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 8824 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 C (5713), Schedule D, Schedule F, Schedule H, Schedule O (5471), Schedule 2, Form 2106, Form 2441, Form 4562, Form 5329, Form 6251, Form 6765, Form 8275, Form 8275-R, Form 8582-CR, Form 8606, Form 8621, Form 8697, Form 8801, 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 1, 2, and 3 need not be transmitted if there are no entries for that page (but Page 1, 2, or 3 cannot be present without Page 4). -Pages 2-4 need not be transmitted if there are no entries for those pages (but these pages cannot be present without page 1) for the following: Form 5471, Form 5713 -Form 8865 Pages 3-7 need not be transmitted if there are no entries for those pages. But these pages cannot be present without pages 1 and 2. -State Record ST 0001 may be present without ST 0002, but ST 0002 cannot be present without ST 0001. For Form 1040, Pages 1 and 2 must be present (exception: State) only returns), and the following cannot be present: Form 1040A Pages 1 and 2, Schedule 1, Schedule 2, Schedule 3, Form 1040EZ. For Form 1040A, Pages 1 and 2 must be present, and the following cannot be present: Form 1040 Pages 1 and 2, Form 1040EZ. For Form 1040EZ, must be present, and the following cannot be present: Form 1040 Pages 1 and 2, Form 1040A Pages 1 and 2. Schedule K-1 (Form 8865) will not be accepted without a Form 8865 being filed. |
| 0031 | (RSN) (SEQ 007) must be numeric. |
| 0032 | Number (DCN) (SEQ 008) must be numeric. |
| 0033 | Part II Record Layouts. 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. |
| 0034 | present in the Record ID Group. |
| 0035 | order and must be valid for that record. |
| 0036 | 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. Either you or your spouse filed Schedule C with Schedule C-EZ. Only ONE Schedule C-EZ is allowed per person with NO other Schedule C. You have to remove the Schedule C-EZ and file regular Schedule C. Please correct and resubmit BOTH federal and state return. |
| 0037 | (SEQ 0172, 0182, 0192, 0202 or in the related Statement Record), must equal the total of the following fields: Number of Children Who Lived with You (SEQ 0240), Number of Children Not Living with You (SEQ 0247), and Number of Other Dependents Listed (SEQ 0350). |
| 0038 | $100,000 and only the following can be present: Schedule 1, Schedule 2, Schedule 3, Schedule EIC, Form W-2, W-2GU, Form 1099-R, Form 1310, Form 2120, Form 2210, Form 8379, Form 8606, Form 8615, Form 8812, Form 8815, Form 8833, Form 8839, Form 8862, Form 8863, Form 8880, Form 8901, Form 9465, FEC Record, Authentication Record, Preparer Note Record, Election Explanation Record, Regulatory Explanation Record and Form Payment. |
| 0039 | Secondary SSN (SEQ 0030) is significant) must be under age 65. If born January 01, 1942, taxpayer is considered to be age 65 at the end of 2005. Taxable Interest (SEQ 0380) cannot exceed $1,500, Taxable Income (SEQ 0820) must be less than $100,000, and only the following can be present: Form W-2, W-2GU, Form 1310, Form 8379, Form 8833, Form 8862, Form 9465, FEC Record, Authentication Record, Preparer Note Record, Election Explanation Record, Regulatory Explanation Record and Form Payment. |
| 0040 | "SO" in variable format of the Form 1040 Page 1 record, then the highest sequence number present cannot be greater than the Address Indicator (SEQ 0097). If the State Abbreviation field is equal to "SO" in fixed format of the Form 1040 Page 1 record, then all fields beyond the Address Indicator field must be blank. |
| 0041 | dependent information. No lines may be skipped when completing the dependent information. |
| 0042 | must be present: Form 1040 Page 1, State Generic Record, Unformatted Record and Summary Record. |
| 0043 | 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). 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. You have elected filing status Head of Household without any dependent. Click on [INFORMATION] and you need to enter your dependent(s) or filing status must be changed to SINGLE. Please correct and resubmit BOTH federal and state return. |
| 0044 | 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 (#). |
| 0045 | that begins each record must be exactly as defined in Part II Record Layouts and must not duplicate another Record ID Group. 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 11 for the maximum number of schedules/forms permitted in an electronically filed tax return. |
| 0046 | Schedule SE must be significant and equal to Primary SSN (SEQ 010) or Secondary SSN (SEQ 030) of Form 1040. |
| 0047 | 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. |
| 0048 | Business Expense (SEQ 0009) must be significant and equal to Primary SSN (SEQ 0010) or Secondary SSN (SEQ 0030) of Form 1040. |
| 0049 | Employee Business Expense (SEQ 0009) must be significant and equal to Primary SSN (SEQ 0010) or Secondary SSN (SEQ 0030) of Form 1040. |
| 0050 | Record field (identified by an at-sign (@) in Part II Record Layouts) is a Statement Reference, i.e., " STMbnn". For Required Statement Records, Line 02 must be blank. Line 03 must be present and must contain significant data. For Required Statement Records, any Statement Reference number "STMbnn" occurring within a tax return must have a corresponding Statement Record. |
| 0051 | an asterisk (*) in Part II Record Layouts), any Statement Reference number "STMbnn" occurring within a tax return must have a corresponding Statement Record. |
| 0052 | 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. For Optional Statement Records, Lines 01, 02, 03, and 04 must be present and must contain significant data. |
| 0053 | the number of Statement References within a tax return. |
| 0054 | equal Primary SSN (SEQ 010) or Secondary SSN (SEQ 030) of Form 1040. |
| 0055 | significant and equal to Primary SSN (SEQ 010) or Secondary SSN (SEQ 030) of Form 1040/1040A. |
| 0056 | 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. |
| 0057 | the first Form 5329 must be significant and equal to Primary SSN (SEQ 010) or Secondary SSN (SEQ 030) of Form 1040. |
| 0058 | 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. |
| 0059 | 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. |
| 0060 | (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. |
| 0061 | 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. |
| 0062 | of the Declaration Control Number (DCN) (SEQ 008) must be zeros. |
| 0063 | and Exempt Spouse (SEQ 0163) equals "X", both Primary SSN (SEQ 0010) and Secondary SSN (SEQ 0030) must be numeric. (The Filing Status of Form 1040EZ is considered to be "2" when Secondary SSN (SEQ 0030) is significant.) |
| 0064 | Declaration Control Number (DCN) (SEQ 0008) must be "7". |
| 0065 | Filing Status (SEQ 0130) must equal "2", "3", or "4". |
| 0066 | 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.) Dependent Name Control (SEQ 0172, 0182, 0192, 0202) must be in the correct format. See Section 7.01 for Name Control format. |
| 0067 | 0200) and Dependent Last Name (SEQ 0171, 0181, 0191, 0201) must contain only alpha characters and spaces. A space cannot be in the first position of either Dependent First Name or Dependent Last Name. |
| 0068 | 0205) is significant, it must be within the valid ranges of SSN/ITIN/ATIN's and cannot equal Primary SSN (SEQ 0010) or Secondary SSN (SEQ 0030) or another Dependent's SSN. It must equal all numeric characters and cannot equal all zeros or all nines. Refer to Attachment 9 for valid ranges of Social Security/Taxpayer Identification Numbers. Either Dependent's SSN is INVALID or MISSING or You cannot claim yourself or your spouse as dependent. Remove yourself or your spouse as dependent. Please correct and resubmit BOTH federal and state return. |
| 0069 | Line 1 (SEQ 060) must contain an ampersand (&). Form 1040EZ - When Secondary SSN (SEQ 030) is significant, Name Line 1 (SEQ 060) must contain an ampersand (&). |
| 0070 | |
| 0071 | 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 9 for valid ranges of Social Security/Taxpayer Identification Numbers. Your spouse's SSN is INVALID or MISSING or Please correct and resubmit BOTH federal and state return. |
| 0072 | Income Credit (SEQ 1180) cannot be significant. Form 1040/1040A - When Schedule EIC is present, Earned Income Credit SEQ (1180) must be significant. |
| 0073 | Number of Children who Lived with You (SEQ 0240) must be significant. When Filing Status (SEQ 130) equals "5", Number of Children Who Lived with You (SEQ 240) must be significant. You need a dependent to file as Qualified Widower. Otherwise, change your status to SINGLE, etc. Please correct and resubmit BOTH federal and state return. |
| 0074 | cannot equal another Qualifying Person SSN on the same Form 2441/Schedule 2 or in the related Statement Record. |
| 0075 | then at least one of the following must be present for the forms listed below. Form 1040: Household Help Literal (SEQ 0366) and Household Help Amt (SEQ 0367); Type of Other Income (SEQ 0560) and Amount of Other Income (SEQ 0570); Form W-2; Form W-2GU; Form 1099-R; Schedule C; Schedule C-EZ; Schedule E with Part/S-Corp Ind (SEQ 1172, 1210, 1270, 1330) equal to "P"; Schedule F. Form 1040A: Household Help Literal (SEQ 0366) and Household Help Amt (SEQ 0367); Form W-2; Form W-2GU and Form 1099-R. Form 1040EZ: Household Help Literal (SEQ 0366) and Household Help Amt (SEQ 0368); Form W-2; Form W-2GU. |
| 0076 | $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. |
| 0077 | greater than $1,500, or if Total Ordinary Dividends (SEQ 0525) of Schedule B/Schedule 1 is significant, then Total Ordinary Dividends (SEQ 0394) of Form 1040/1040A must equal Total Ordinary Dividends (SEQ 0525) from Schedule B/Schedule 1. |
| 0078 | following fields from Schedule D: Combined Net Gain/Loss (SEQ 2400) or Allowable Loss (SEQ 2540). |
| 0079 | equal Total Income or Loss (SEQ 1150) or Total Supplemental Income (Loss) (SEQ 2010) from Schedule E. |
| 0080 | Moving Exp Deduction (SEQ 180) from Form(s) 3903. |
| 0081 | Other Gain/Loss (SEQ 470) of Form 1040 must equal Redetermined Gain/Loss (SEQ 1030) from Form 4797. |
| 0082 | Standard Deduction (SEQ 789) of Form 1040 must equal Total Deductions (SEQ 520) from Schedule A. |
| 0083 | must equal Credit for Child & Dependent Care (SEQ 0339) from Form 2441/Schedule 2. |
| 0084 | Form 1040 or 1040A must equal Credit (SEQ 0290, Schedule 3) and SEQ 0290, Schedule R. |
| 0085 | significant when one of the following fields equals "X": Retire/Disabled (SEQ 020); Both Under 65, One Retired (SE Q 040); Both Under 65, Both Retired (SEQ 050); One Over 65, Other Retired (SEQ 060); Under 65, Did Not Live With Spouse (SEQ 090). |
| 0086 | 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. |
| 0087 | Alternative Minimum Tax (SEQ 340) from Form 6251. |
| 0088 | the following fields: Refund (SEQ 1270), Applied to ES Tax (SEQ 1280), and ES Penalty Amt (SEQ 1300). |
| 0089 | Recip Soc Sec No. (SEQ 693) must be significant, and vice versa. 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 9 for valid ranges of Social Security/Tax Identification Numbers. |
| 0090 | least one of the following fields must be significant: Dependent Care Benefits Literal (SEQ 0371) of Form 1040/1040A; Dependent Care Benefits (SEQ 0210) of Form W-2; Credit for Child & Dependent Care (SEQ 0339) of Form 2441/Schedule 2 or if Form 1040/1040A (SEQ 0915/0860) is not significant, then the Credit for Child & Dependent Care (SEQ 0339) of Form 2441/Schedule 2 must be zero. |
| 0091 | Spouse Name (SEQ 0164) or Exempt Spouse Name Control (SEQ 0165) cannot be present. |
| 0092 | 0092-0093 Reserved |
| 0093 | Form 2441/Schedule 2 - EIN/SSN Type (SEQ 0045) of Form 2441/Schedule 2 must equal "S" or "E". Exception: If SSN/EIN (SEQ 0040) equals "TAXEXEMPT" then EIN/SSN Type (SEQ 0045) may equal blank. |
| 0094 | Line 36 (SEQ 460) is significant, then Schedule D or Form 4797 must be present. |
| 0095 | (SEQ 0230), or Credit for Child & Dependent Care (SEQ 0339), or Net Allowable Amount (SEQ 0600) is greater than zero, then Qualifying Person SSN - 1 (SEQ 0214) must be significant. The Qualifying Person information on Line 2 is not required when Prior Year Expense Literal (SEQ 0318), Prior Year Qualifying Person Name (SEQ 0324), and Prior Year Qualifying Person SSN (SEQ 0326) are present and there are no current year expenses. If Credit for Child & Dependent Care (SEQ 0339) is significant, and Total Qualified Expenses or Limit (SEQ 0230) or Net Allowable Amount (SEQ 0600) is greater than zero, then Primary Earned Income (SEQ 0260) (and Spouse's Earned Income (SEQ 0270) when Filing Status (SEQ 0130) of Form 1040/1040A equals "2") must be significant. |
| 0096 | |
| 0097 | "X", Capital Gain/Loss (SEQ 450) must be significant, Schedule D must not be present. When Capital Distribution Box (SEQ 447) is not equal to "X" and Capital Gain/Loss (SEQ 450) is significant, Schedule D must be present. |
| 0098 | must equal Gross Receipts/Sales (SEQ 200) minus Returns/Allowances (SEQ 210). |
| 0099 | of Net Profit (Loss) (SEQ 710) from Schedule(s) C plus Net Profit (SEQ 710) from Schedule(s) C-EZ. |
| 0100 | and Some Is Not At Risk (SEQ 730) equals "X", Form 6198 must be present. |
| 0101 | than zero: Investment Interest Expense (SEQ 0010), Carryover Disallowed Interest Expense (SEQ 0020), Investment Interest Expense Deduction (SEQ 0170). |
| 0102 | 1358) equals "X" on any Schedule E, and the corresponding Part/S-Corp Nonpassive Sch K-1 Loss (SEQ 1192, 1253, 1313, 1373) is significant, then Form 6198 must be present. |
| 0103 | at least one of the following must be present for the forms listed below. Form 1040: Other 1099 Withholding Literal (SEQ 1155); Withholding (SEQ 0130) on Form W-2 or Form W-2GU; Withholding (SEQ 0160) on Form 1099-R; Withholding (SEQ 0050) on Form W2-G. Form 1040A: Other 1099 Withholding Literal (SEQ 1155); Withholding (SEQ 0130) on Form W-2 or Form W-2GU; Withholding (SEQ 0160) on Form 1099-R. Form 1040EZ: Other 1099 Withholding Literal (SEQ 1155); Withholding (SEQ 0130) on Form W-2 or Form W-2GU. |
| 0104 | must equal or be less than the Wages of Forms 1040/1040A/1040EZ (SEQ 0375). Exceptions: a. If SEQ (0375) of Forms 1040/1040A/1040EZ is within $5.00 (< or >) of the total W-2s then do not reject the return. b. If Statutory Employee (SEQ 0265) of Form W-2 equal "X", and no withholding in (SEQ 0130) then bypass this check. c. If Statutory Employee (SEQ 0265) of Form W-2 equal "X", and Schedule C or Schedule C-EZ is attached, then bypass this check. d. If Form 1040/1040A Wages (SEQ 0375) are less the Wages of the Form W-2(s) and Form 8839 Adoption Literal (SEQ 0368) equals "SNE" or "PYAB", then do not reject the return. |
| 0105 | following fields must be significant: Routing Transit Number (SEQ 1272); Checking Account Indicator (SEQ 1274) or Savings Account Indicator (SEQ 1276); Depositor Account Number (SEQ 1278); and RAL Indicator (SEQ 1465). Either Routing Number, Checking/Saving account indicator, or bank account number is INVALID or MISSING. Please correct and resubmit BOTH federal and state return. |
| 0106 | first occurrence of Schedule E can contain entries in the following fields: SEQ 125, 155, 380, 1000, 1040, 1110, 1120, 1150, 1445, 1455, 1475, 1485, 1495, 1750, 1755, 1765, 1913, 1917, 1923, 1927, 1933, 1937, 1939, 1943, 1945, 1977, 1991, 2010, and 2020. |
| 0107 | Tips (SEQ 0090) is significant, then Total Wages/Unreported Tips (SEQ 0100) must be significant. (SEQ 0088) is equal to or greater than $90,000. |
| 0108 | then Total Payments (SEQ 1250) must be greater than Total Tax (SEQ 1150). Form 1040EZ - If Refund (SEQ 1270) is greater than zero, then Total Payments (SEQ 1250) must be greater than Total Tax (SEQ 1256). |
| 0109 | (SEQ 030) is equal to an ITIN, then Earned Income Credit (SEQ 1180) cannot be significant and Schedule EIC cannot be present. Form 1040EZ - If Primary SSN (SEQ 010) or Secondary SSN (SEQ 030) is equal to an ITIN, then Earned Income Credit (SEQ 1180) cannot be significant. You filed your tax return with an ITIN rather then SSN, You cannot claim EIC. Please correct and resubmit BOTH federal and state return. |
| 0110 | Tax (SEQ 915) of Form 1040 must equal or be greater than Subtract Line 21 from Line 17 (SEQ 220) of Schedule J. |
| 0111 | "X", Filing Status (SEQ 130) must equal "3". |
| 0112 | blank, Tax on Retirement Plans (SEQ 1100) must equal the total of the following fields from Form(s) 5329: Additional Tax on Early Distributions (SEQ 0078), Additional Tax on Certain Distr from Educ Accts (SEQ 0091), Excess Contributions Tax on Traditional IRA (SEQ 0160), Excess Contributions Tax on Roth IRA (SEQ 0280), Excess Contribution Tax on Ed IRA (SEQ 0570), Excess Contributions Tax on MSA (SEQ 0660), Excess Contributions Tax on HSA (SEQ 0750), and Tax on Excess Accumulations (SEQ 0850) Form 5329 does not have to be present, but Tax on Retirement Plans (SEQ 1100) of Form 1040 must be significant. |
| 0113 | greater than $500, Form 8283 must be present. You must file Form 8283 because your non-cash contribution is greater than $500. Please correct and resubmit BOTH federal and state return. |
| 0114 | is significant, then Social Security Benefits (SEQ 553) must be significant. |
| 0115 | then Social Security & Medicare Tax on Tips (SEQ 1080) of Form 1040 must equal F1040 Social Security Medicare Tax on Tips (SEQ 200) from Form(s) 4137. |
| 0116 | Total Tax (SEQ 1150), then at least one of the following fields must be significant: Overpaid (SEQ 1260), Refund (SEQ 1270), Applied to ES Tax (SEQ 1280), Amount Owed (SEQ 1290). |
| 0117 | significant: Gross Receipts/Sales (SEQ 200), Gross Income (SEQ 270), Total Expenses (SEQ 700), Tentative Profit/Loss (SEQ 702), Net Profit (Loss) (SEQ 710). Your Schedule C is NOT completed. Missing data. Please correct and resubmit BOTH federal and state return. |
| 0118 | contain a less-than sign immediately preceding th e last name. If the name includes a suffix, another less -than sign is entered between the last name and the suffix. Allowable characters are: Alpha, hyphen (-), less-than (<), and space. The following cannot be present: Two or more consecutive embedded spaces, a space or less-than sign in the first position, a less-than sign in the last position, more than two less-than signs, a space preceding or following a less-than sign. |
| 0119 | State Abbreviation (SEQ 0087) cannot equal any of the following states: AZ (Arizona), CA (California), ID (Idaho), LA Louisiana), NM (New Mexico), NV (Nevada), TX (Texas), WA (Washington), and WI (Wisconsin). Exception: If Filing Status equals "3" and Address Ind (SEQ 097) equals "2" (Stateside Military Address), then the State Abbreviation (SEQ 087) may equal one of the Community Property states listed above. You reside in one of the above states You cannot file Married Filing Separately, select another status. Please correct and resubmit BOTH federal and state return. |
| 0120 | |
| 0121 | equal Taxable Pensions Amount (SEQ 495). |
| 0122 | numeric, the first two digits of Employer Identification Number (SEQ 0040) must equal a valid District Office Code, Employer Name Control (SEQ 0045) must be significant, and W-2 Indicator (SEQ 0590) must equal "N" or "S". Refer to Attachment 8 for District Office Codes. See Section 7.05 for Business Name Control format. Note: The value "N" (Non-Standard) indicates that the Form W-2 was altered, handwritten, or typed, or that a cumulative Earnings Statement or a substitute Form W-2 was used. The value "S" (Standard) identifies a Form W-2 that is a computer-produced print, an IRS form, or an IRS-approved facsimile. The Employer Id Number on the W-2s is INVALID or MISSING. Please correct and resubmit BOTH federal and state return. |
| 0123 | Employer Name (SEQ 050), Employer Address (SEQ 060), Employee Name (SEQ 090), Employee Address (SEQ 100); Employee City (SEQ 110), Employee State (SEQ 113), Employee Zip Code (SEQ 115), and Wages (SEQ 120). Exception: The check for Wages (SEQ 120) is bypassed when Combat Pay has been excluded from Wages. Exception: When a period (.) is present in the Employee State (SEQ 0113) on Form W-2, the checks for Employee City (SEQ 0110) and Employee Zip Code (SEQ 0115) are bypassed. One or more of the above boxes on the W-2 is INVALID or MISSING. If this is a foreign address, select "." for STATE. City and zip code can be blank. Please correct and resubmit BOTH federal and state return. |
| 0124 | Control (SEQ 015), Payer Name (SEQ 020), and Payer Identification Number (SEQ 026). One or more of the above boxes is INVALID or MISSING. Please correct and resubmit BOTH federal and state return. |
| 0125 | Name Control (SEQ 015), Payer Name (SEQ 020), and Payer Identification Number (SEQ 050). One or more of the above boxes is INVALID or MISSING. Please correct and resubmit BOTH federal and state return. |
| 0126 | 1360, 1370, 1380, 1390, 1400, 1410) is significant, then either Preparer SSN/Preparer TIN (SEQ 1360) or Preparer Firm EIN (SEQ 1380) must be significant. If Preparer SSN/Preparer TIN (SEQ 1360) is significant, it must equal all numeric characters and cannot equal all zeros or all nines; or the first position must equal "P" or "S" and the last positions must be numeric characters and cannot equal all zeros or all nines. If Preparer Firm EIN (SEQ 1380) is significant, it must equal all numeric characters and cannot equal all zeros or all nines. When Paid Preparer information (SEQ 1340-1420) is significant, Non-Paid Preparer (SEQ 1338) cannot be significant, and vice versa. Refer to Attachment 6 for more information on Non-Paid and Paid Preparers. Either Preparer SSN or TIN is INVALID or MISSING. or the preparer is listed BOTH as Paid and Non-Paid. Please correct and resubmit BOTH federal and state return. |
| 0127 | Total Tax (SEQ 1150), and the total of Applied to ES Tax (SEQ 1280) plus ES Penalty Amount (SEQ 1300) is equal to Overpaid (SEQ 1260), then Refund (SEQ 1270) cannot be significant. |
| 0128 | Total Tax (SEQ 1150), and the total of Applied to ES Tax (SEQ 1280) plus ES Penalty Amount (SEQ 1300) is less than Overpaid (SEQ 1260), then Refund (SEQ 1270) must be greater than zero. |
| 0129 | (SEQ 1138), then the following fields cannot be significant: Overpaid (SEQ 1260), Refund (SEQ 1270), and Applied to ES Tax (SEQ 1280). |
| 0130 | (SEQ 0789) contains one of the following amounts: $6,150, 7,150, 6,400, 7,650, 8,800, 11,300, 10,050, 12,300, 13,300, or 14,300; and Modified Standard Deduction Ind (SEQ 0787) of Form 1040 is blank; then at least one of following fields must equal "X": Self 65 or Over Box (SEQ 0772), Self Blind Box (SEQ 0774), Spouse 65 or Over Box (SEQ 0776), Spouse Blind Box (SEQ 0778). more of the following forms are present: Schedule A, Form 4563. |
| 0131 | (SEQ 0247) is significant, then at least one Relationship (SEQ 0177, 0187, 0197, 0207) must equal "CHILD", "DAUGHTER", "GRANDCHILD", or "SON". |
| 0132 | Capital Gain/Loss (SEQ 450) must contain a positive amount. |
| 0133 | Nontaxable Other (SEQ 167) is significant, then Pensions & Annuities (SEQ 170) must be significant. |
| 0134 | Indicator (SEQ 786), and Modified Standard Deduction Ind (SEQ 787) and Itemize Election Ind (SEQ 788) are blank, and Schedule A and Form 4563 are not present; then Total Itemized or Standard Deduction (SEQ 789) must equal a valid standard deduction. Form 1040A - If Exempt Self (SEQ 160) equals "X", and Must Itemize Indicator (SEQ 786) and Modified Standard Deduction Ind (SEQ 787) are blank; then Total Itemized or Standard Deduction (SEQ 789) must equal a valid standard deduction. |
| 0135 | Form 4684 must be present. |
| 0136 | Penalty Amount (SEQ 1300) of Form 1040 must equal Underpayment Penalty/Short Method (SEQ 240) or Total Underpayment Penalty (SEQ 720) from Form 2210, or Underpayment Penalty/Farmers Fishermen (SEQ 180) from Form 2210F. Form 1040A - If Form 2210 is present, then ES Penalty Amount (SEQ 1300) of Form 1040A must equal Underpayment Penalty/Short Method (SEQ 240) or Total Underpayment Penalty (SEQ 720) from Form 2210. |
| 0137 | significant, the corresponding Amount Paid 1 or 2 (SEQ 050, 100) must be significant. The amount paid to the care provider is INVALID or MISSING. Please correct and resubmit BOTH federal and state return. |
| 0138 | total of the following fields: Total Box 6a and 6b (SEQ 167); 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). |
| 0139 | (SEQ 010) or Secondary SSN (SEQ 030) of the Tax Form. The SSN of the employee is INVALID or MISSING. Please correct and resubmit BOTH federal and state return. |
| 0140 | Loss (SEQ 680) from Schedule(s) F. |
| 0141 | significant: Gross Income Amount (SEQ 280), Total Expenses (SEQ 650), Net Farm Profit or Loss (SEQ 680). The data in Schedule F is INVALID or MISSING. Please correct and resubmit BOTH federal and state return. |
| 0142 | Accounting Method Accrual Indicator (SEQ 060) must equal "X". Both indicators cannot equal "X". |
| 0143 | Materially Participate No Indicator (SEQ 110) cannot both equal "X" and cannot both equal blank. |
| 0144 | first digit can not equal a "9". See Attachment 9 for Valid SSNs. The employee SSN is INVALID or MISSING. Please correct and resubmit BOTH federal and state return. |
| 0145 | (SEQ 0624) is significant, then Form 2106/2106-EZ must be attached, else reject the return. |
| 0146 | significant, it must be numeric and greater than zero. |
| 0147 | Entire Penalty Box (SEQ 0135), Waiver of Part of Penalty Box (SEQ 0145), Annualized Income Installment Method Box (SEQ 0155), Actually Withheld Box (SEQ 0165) or Joint Return Box (SEQ 0173). Exception: When Hurricane Relief Indicator (SEQ 0015) is significant. |
| 0148 | Waiver of Part Penalty Box (SEQ 0145) equals "X", either Waived Explanation/Short Method (SEQ 0233) or Waiver Explanation (SEQ 0669) must equal "STMbnn". Waiver Explanation (SEQ 0177) must equal "STMbnn". |
| 0149 | Other Meth Explanation (SEQ 746) must equal "STMbnn". |
| 0150 | (SEQ 1122) are significant, Form 4255 must be present and Total Increase Tax (SEQ 530) of Form 4255 must be significant. When Form 4255 is present, F4255 Literal (SEQ 1121) and F4255 Amount (SEQ 1122) of Form 1040 must be significant. |
| 0151 | (SEQ 040) must equal the total logical record count computed by the IRS. |
| 0152 | number of Forms W-2 computed by the IRS. |
| 0153 | number of Forms W-2G computed by the IRS. |
| 0154 | the number of Forms 1099-R computed by the IRS. |
| 0155 | equal the number of schedule records computed by the IRS. |
| 0156 | the number of form records computed by the IRS. |
| 0157 | must equal the number of statement record lines computed by the IRS. |
| 0158 | is significant, and Self 65 or Over Box (SEQ 772) and Spouse 65 or Over Box (SEQ 776) are blank, then one of the following fields from Schedule R/Schedule 3 must be significant: Retire/Disabled (SEQ 020); Both Under 65, One Retired (SEQ 040); Both Under 65, Both Retired (SEQ 050); Under 65, Did Not Live with Spouse (SEQ 090). |
| 0159 | and the Spouse Claimed Dependent Ind (SEQ 0775) are blank, then Combined Standard Deduction and Personal Exemption (SEQ 0815) must equal $8,450 when Secondary SSN (SEQ 0030) is not significant, and must equal $16,900 when Secondary SSN (SEQ 0030) is significant. |
| 0160 | and the Spouse Claimed Dependent Ind (SEQ 0775) equals "X", then Combined Standard Deduction and Personal Exemption (SEQ 0815) cannot exceed $10,300 when Secondary SSN (SEQ 0030) is significant. Combined Standard Deduction and Personal Exemption (SEQ 0815) cannot exceed $5,150 when the Secondary SSN (SEQ 0030) is NOT significant. |
| 0161 | |
| 0162 | $412 and Adjusted Gross Income (SEQ 0750) must be less than $12,120 if single, and cannot exceed $13,750 if Married Filing Jointly. Claimed Dependent Ind (SEQ 0775) equals "X", Earned Income Credit (SEQ 1180) cannot be significant. |
| 0163 | be significant: SEQ 0010, 0020, 0030, 0040, 0050, 0060, 0070, 0080, 0090. |
| 0164 | (SEQ 0937) is significant, then all of the following apply: exceed the maximum possible credit for the Filing Status (SEQ 0130). The maximum possible credit is $1000 for "Head of Household", "Single", "Married Filing Separate", and "Qualifying Widow(er)", and $2000 for "Married Filing Joint". AGI limit for the Filing Status (SEQ 0130). The applicable limits are $50,000 for "Married Filing Joint", $37,500 for "Head of Household", and $25,000 for "Single", "Married Filing Separate", and "Qualifying Widow(er)". |
| 0165 | then it must equal Credit for Retirement Savings Contribution (SEQ 0937) of Tax Form. |
| 0166 | (SEQ 0110) nor Secondary T/P Smaller of line 5 or $2000 (SEQ 0120) may be negative. The sum of these two fields must be positive. |
| 0167 | and must be within the 01 to 28 range. |
| 0168 | greater than $25. |
| 0169 | significant on the first occurrence of Schedule E: Total Rents Received (SEQ 125); Total Royalties Rec'd (SEQ 155); Rental & Royalty Deduction (SEQ 1000); Total Income (SEQ 1110); Total Losses (SEQ 1120); Part/S-Corp Name A (SEQ 1170); Tot Part/S-Corp Income (SEQ 1750); Tot Part/S-Corp Loss and Sec 179 Deduction (SEQ 1755); Tot Estate/Trust Inc (SEQ 1933); Tot Estate/Trust Loss (SEQ 1937); Total REMIC Income (SEQ 1977); Net Farm Rental Income/Loss (SEQ 1991); Farming/Fishing Share (SEQ 2020); Net Rental Real Estate Income/Loss (SEQ 2030). The data in Schedule E is INVALID or MISSING. Please correct and resubmit BOTH federal and state return. |
| 0170 | Minus Line 17 (SEQ 450) from Form 4684, when either field is significant. |
| 0171 | Year (Form 4684 Sec B Gain) (SEQ 440) of Form 4797 must equal Loss Equal to or Smaller than Gain (SEQ 1120) from Form 4684. |
| 0172 | greater than $25000. |
| 0173 | |
| 0174 | significant, Line 13 more than Line 14 (SEQ 430) must be significant. |
| 0175 | Other Adjustments (SEQ 735) is significant, Total Adjustments (SEQ 740) must be significant. |
| 0176 | total of Other Adjustment Amount (SEQ 0730 or amounts from corresponding statement record). |
| 0177 | and Schedule E is not present, then the total of the following fields cannot exceed $2,800 unless Form 4797 is attached: Taxable Interest (SEQ 0380), Tax-Exempt Interest (SEQ 0385), Total Ordinary Dividends (SEQ 0394) of Form 1040/1040A, and Capital Gain/Loss (SEQ 0450) (when greater than zero) of Form 1040. |
| 0178 | of the following forms must be present: Form 3468, Form 6478, Form 8834, Form 8835, Form 8844, Form 8860, Form 8864, Form 8910, Form 8911, Form 8912, or "STMbnn" must be present in SEQ (1010). |
| 0179 | When Nonconventional Source Fuel Credit Amount (SEQ 1018) is significant, then Nonconventional Source Fuel Credit (SEQ 1025) must contain "STMbnn". |
| 0180 | Income/Loss (SEQ 1991) of Schedule E must equal one of the following fields from Form 4835: Net Farm Rent Profit (SEQ 610) or Net Farm Rent (Loss) (SEQ 630). When multiple Forms 4835 are present, Net Farm Rental Income/Loss (SEQ 1991) of Schedule E must equal the sum of the following from Forms 4835: Net Farm Rent Profit (SEQ 610) (when greater than zero) minus Net Farm Rent (Loss) (SEQ 630). Note: Net Farm Rent (Loss) (SEQ 630) of Form 4835 is assumed to be a loss; the minus sign is not transmitted. |
| 0181 | or both Form(s) 4835, then Form 6198 or Form 8582 must be present. |
| 0182 | than zero and Some Is Not at Risk Indicator (SEQ 700) equals "X", Form 6198 must be present. |
| 0183 | then Vehicle Service Date (SEQ 820) and Business Miles (SEQ 830) must be significant, or Form 4562 must be present. |
| 0184 | first occurrence of Schedule E is present, then Form 4835 must be present. When one Form 4835 is present, Net Farm Rental Income/Loss (SEQ 1991) of Schedule E must equal one of the following fields from Form 4835: Net Farm Rent Profit (SEQ 610) or Net Farm Rent (Loss) (SEQ 630). When multiple Forms 4835 are present, Net Farm Rental Income/Loss (SEQ 1991) of Schedule E must equal the sum of the following from Forms 4835: Net Farm Rent Profit (SEQ 610) (when greater than zero) minus Net Farm Rent (Loss) (SEQ 630). Note: Net Farm Rent (Loss) (SEQ 630) of Form 4835 is assumed to be a loss; the minus sign is not transmitted. |
| 0185 | then Vehicle Service Date (SEQ 0820) must be present. |
| 0186 | Schedules C present must equal total of "Schedule C Allowable Expenses" (SEQ 0450) from all Forms 8829 present. |
| 0187 | SSN (SEQ 010) or Secondary SSN (SEQ 030) of Form 1040. |
| 0188 | Earned Income Credit (SEQ 1180) cannot be significant. |
| 0189 | then at least one of the following fields must be significant: SEQ 0622, 0624, 0635, 0637, 0640, 0650, 0670, 0680, 0697, 0700 0702, 0707, 0710, 0730, 0735. |
| 0190 | |
| 0191 | the following fields: Foreign Tax Credit (SEQ 0922), Credit for Child & Dependent Care (0925), Credit for Elderly or Disabled (SEQ 0930), Education Credits (F8863) (SEQ 0935), Credit for Retirement Savings Contribution (SEQ 0937) Residential Energy Credits (SEQ 0941), Child Tax Credit (SEQ 0955), Credits from F8396, F8839 & F8859 (SEQ 995) and Other Credits (SEQ 1015) Form 1040A - Total Credits (SEQ 1020) must equal the total of the following fields: Credit for Child & Dependent Care (SEQ 0925), Credit for Elderly or Disabled (SEQ 0930), Education Credits (F8863) (SEQ 0935), Credit for Retirement Savings Contribution (SEQ 0937), and Child Tax Credit (SEQ 0955). |
| 0192 | significant for the forms listed below. Form 1040/1040A: Total Income (SEQ 600), Adjusted Gross Income (SEQ 750), AGI Repeated (SEQ 770), Tax (SEQ 915), Total Credits (SEQ 1020), Total Tax (SEQ 1150), Total Payments (SEQ 1250). Form 1040EZ: Adjusted Gross Income (SEQ 750), Taxable Income (SEQ 820), Withholding (SEQ 1160), Total Tax (SEQ 1256), Refund (SEQ 1270), Amount Owed (SEQ 1290). |
| 0193 | maximum number of available hours (24 hrs x the number of days in the year). The total hours available for business use exceeds the possible maximum. Please correct and resubmit BOTH federal and state return. |
| 0194 | then Adjusted Gross Income (SEQ 750) must equal the total of Wages, Salaries, Tips (SEQ 375) plus Unemployment Compensation (SEQ 552). |
| 0195 | significant, Deduction for 1/2 of Self Employment Tax (SEQ 165) must be significant, and vice versa. If Self-Employed Deduction Schedule SE (SEQ 640) of Form 1040 is significant, it must equal Deduction for 1/2 of Self Employment Tax (SEQ 165) from Schedule(s) SE. If Deduction for 1/2 of Self Employment Tax (SEQ 165) of Schedule SE is significant, and Exempt-Notary Literal (SEQ 050) is not significant, then Self-Employed Deduction Schedule SE (SEQ 640) of Form 1040 must be significant. |
| 0196 | (SEQ 1080) is significant, Form 4137 must be present. When F1040 Social Security Medicare Tax on Tips (SEQ 200) of Form 4137(s) is significant, Social Security & Medicare Tax on Tips (SEQ 1080) of Form 1040 must be significant. |
| 0197 | significant, Total Other Expenses Limit (SEQ 495) must be significant. |
| 0198 | the following fields: Withholding (SEQ 1160), ES Payments (SEQ 1170), Earned Income Credit (SEQ 1180), Additional Child Tax Credit (SEQ 1192), F4868 Amount (SEQ 1197), Excess SS Tax (SEQ 1188), and Other Payments (SEQ 1210). Form 1040A - Total Payments (SEQ 1250) must equal the total of the following fields: Withholding (SEQ 1160), ES Payments (SEQ 1170), Earned Income Credit (SEQ 1180), Additional Child Tax Credit (SEQ 1192), F4868 Amount (SEQ 1197), and Excess SS Tax (SEQ 1200). |
| 0199 | |
| 0200 | greater than $412, Schedule EIC must be present. |
| 0201 | group" is significant, then all fields in that group must be significant: Qualifying Child Name Control (SEQ 0007, 0077; Qualifying Child First Name (SEQ 0010, 0080); Qualifying Child Last Name (SEQ 0011, 0081); Qualifying SSN (SEQ 0015, 0085); Relationship (SEQ 0060, 0130); and Number of Months (SEQ 0070, 0140). Qualifying Child Name Control (SEQ 007, 077) must be in the correct format. See Section 7.01 for Name Control format. |
| 0202 | than current tax year. |
| 0203 | the following: "CHILD", "DAUGHTER", "FOSTERCHILD", "GRANDCHILD", or "SON". |
| 0204 | significant and Schedule EIC is not present, then the primary taxpayer and/or the secondary taxpayer must be at least age 25 but under age 65. If either taxpayer is born January 01, 1942, the taxpayer is considered to be age 25 at the end of 2006. significant, then the primary taxpayer and/or the secondary taxpayer must be at least age 25 but under age 65. If either taxpayer is born January 01, 1942, the taxpayer is considered to be age 65 at the end of 2006. |
| 0205 | significant, it must be within the valid ranges of SSN's. It must equal all numeric characters and cannot equal all zeros or all nines. Refer to Attachment 9 for valid ranges of Social Security Numbers. The SSN of the qualifying dependent for EIC is INVALID or MISSING. Please correct and resubmit BOTH federal and state return. |
| 0206 | "1988" (age 19 and older) and greater than "1982", then the corresponding Student "Yes" Box (SEQ 0030, 0100) or the corresponding Disabled "Yes" Box (SEQ 0040, 0110) must equal "X". |
| 0207 | 0207 oSchedule EIC - If Relationship (SEQ 0060, 0130) equals "CHILD", "DAUGHTER", "GRANDCHILD", "SON", "SISTER", "BROTHER", "NIECE", "NEPHEW" or "FOSTERCHILD" and Year of Birth (SEQ 0020, 0090) does not equal "2005", then Number of Months (SEQ 0070, 0140) must be equal to or greater than "07". |
| 0208 | and Cash Wages Over $1400 Paid Yearly - No (SEQ 045) cannot both equal "X" and cannot both equal blank. |
| 0209 | must be significant and equal to Primary SSN (SEQ 010) or Secondary SSN (SEQ 030) of Form 1040. |
| 0210 | must be significant and equal to Secondary SSN (SEQ 030) of Form 1040 and must not be equal to Employer SSN (SEQ 020) on the first Schedule H. When both spouses are filing Schedule H, the Schedule H for the primary taxpayer must precede the Schedule H for the secondary taxpayer. |
| 0211 | equal Primary SSN (SEQ 010) or Secondary SSN (SEQ 030) of Form 1040. |
| 0212 | (SEQ 0200) must equal a standard state abbreviation for one of the fifty United States, District of Columbia, Puerto Rico, or U.S. Virgin Islands. Refer to Attachment 3 for Standard Postal Service State Abbreviations. |
| 0213 | Number (SEQ 030) must be significant, must equal all numeric characters and cannot equal all blanks or all zeros. |
| 0214 | Identification Number (SEQ 030) of the second Schedule H cannot equal Employer Identification Number of the first Schedule H. |
| 0215 | Federal Income Tax Withheld - No (SEQ 055) cannot both equal "X". Cash Wage Over $1000 Paid Qtrly - No (SEQ 060) and Cash Wage Over $1000 Paid Qtrly - Yes (SEQ 065) cannot both equal "X". Cash Wages Over $1000 Paid Qtrly - No (SEQ 150) and Cash Wages Over $1000 Paid Qtrly - Yes (SEQ 155) cannot both equal "X". |
| 0216 | Qualifying SSN - 2 (SEQ 085). Qualifying SSN - 1 and - 2 (SEQ 050, 120) cannot equal Primary SSN (SEQ 010) or Secondary SSN (SEQ 030) of Form 1040/1040A. |
| 0217 | "1983", the corresponding Disabled "Yes" Box (SEQ 0040, 0110) must equal "X". |
| 0218 | "2006", the corresponding Number of Months (SEQ 0070, 0140) must equal "12". |
| 0219 | fields equal "X": Cash Wage Over $1400 Paid Yearly - No (SEQ 045), Federal Income Tax Withheld - No (SEQ 055), and Cash Wage Over $1000 Paid Qtrly - Yes (SEQ 065). |
| 0220 | Schedule H cannot be filed: Cash Wage Over $1400 Paid Yearly - No (SEQ 045), Federal Income Tax Withheld - No (SEQ 055), and Cash Wage Over $1000 Paid Qtrly - No (SEQ 060). |
| 0221 | the total of Advance EIC Payment (SEQ 200) from Form(s) W-2. and/or W-2GU. |
| 0222 | and Qualifying SSN - 2 (SEQ 0085) is not significant, then Earned Income Credit (SEQ 1180) of Form 1040/1040A cannot exceed $2,747 and Adjusted Gross Income (SEQ 0750) of Form 1040/1040A must be less than $32,001 if Single, Head of Household or Qualifying Widow(er) and less than $34,001 if Married Filing Jointly. (SEQ 0085) are significant, then Earned Income Credit (SEQ 1180) of Form 1040/1040A cannot exceed $4,536 and Adjusted Gross Income (SEQ 0750) of Form 1040/1040A must be less than $36,348 if Single, Head of Household or Qualifying Widow(er) and less than $38,348 if Married Filing Jointly. |
| 0223 | equals "X", Federal Income Tax Withheld (SEQ 110) must be significant. |
| 0224 | and Federal Income Tax Withheld - Yes (SEQ 050) equal "X", then Cash Wage Over $1000 Paid Qtrly - No (SEQ 060) and Cash Wage Over $1000 Paid Qtrly - Yes (SEQ 065) must be blank. |
| 0225 | (SEQ 040) equals "X", Social Security Wages (SEQ 070) and Medicare Wages (SEQ 090) must each be equal to or greater than $1300. |
| 0226 | (SEQ 040) equals "X", the following fields must be blank: Federal Income Tax Withheld - Yes (SEQ 050), Federal Income Tax Withheld - No (SEQ 055), Cash Wage Over $1000 Paid Qtrly - No (SEQ 060), and Cash Wage Over $1000 Paid Qtrly - Yes (SEQ 065). |
| 0227 | Qtrly - No (SEQ 150) cannot equal "X". When Page 2 is not present, Cash Wages Over $1000 Paid Qtrly - Yes (SEQ 155) cannot equal "X". |
| 0228 | than Medicare Wages (SEQ 090). |
| 0229 | (SEQ 520) must equal Total Taxes Less Advance EIC Payments (SEQ 140) from Page 1. |
| 0230 | From Return or Foreign Tax Credit (SEQ 1185) must equal Gross Foreign Tax Credit (SEQ 1090) and the following fields must be blank: SEQs 1100, 1110, 1120, 1130, 1135, 1160, 1175, 1177 and 1180. |
| 0231 | the first occurrence of Form 1116 can have significant data in Foreign Tax Credit (SEQ 1200). For subsequent occurrences of Form 1116, significant data can be present in Foreign Tax Credit (SEQ 1200) only when Alt. Min. Tax Literal (SEQ 010) of that occurrence is equal to "AMT". |
| 0232 | can equal "X": SEQ 020, 030, 040, 050, 060, 070, 080, 093, 096 098. When more than one Form 1116 is present, the same box (SEQ 020 through 098) cannot equal "X" on more than one Form 1116. Exception: The same box (SEQ 020 through 098) can equal "X" on two Forms 1116 if Alt. Min. Tax Literal (SEQ 010) is significant on one of the two Forms 1116. |
| 0233 | Direct Deposit Information (Tax Form SEQs 1272, 1274, 1276, 1278, and Form 8888) must be not present. |
| 0234 | Yes (SEQ 1262) or Direct Deposit-No (SEQ 1263). Both cannot be blank and both cannot equal "X". |
| 0235 | FUTA (Section A) (SEQ 230) must be significant. |
| 0236 | the total of the following fields from Schedule(s) H: Total Taxes Less Advance EIC Payments (SEQ 140) plus FUTA Tax (SEQ 240). |
| 0237 | 0237-0239 Reserved |
| 0238 | 0237-0239 Reserved |
| 0239 | 0237-0239 Reserved |
| 0240 | than $5,000 and Net Profit (SEQ 0710) cannot be less than zero. Total expenses for Schedule C-EZ cannot be greater than $5,000 and you cannot incurr a LOSS; otherwise, use regular schedule C. Please correct and resubmit BOTH federal and state return. |
| 0241 | significant: Gross Receipts/Sales (SEQ 200), Total Expenses (SEQ 700), Net Profit (SEQ 710). The data in Schedule C-EZ is INVALID or MISSING. Please correct and resubmit BOTH federal and state return. |
| 0242 | Primary SSN (SEQ 010) or Secondary SSN (SEQ 030) of Form 1040. |
| 0243 | Indicator (SEQ 0786) equals "X" then Total Itemized or Standard Deduction (SEQ 0789) must equal zero. Form 1040A - If Must Itemize Indicator (SEQ 786) equals "X", then Total Itemized or Standard Deduction (SEQ 789) must equal zero. |
| 0244 | "IE", then Schedule A must be present. |
| 0245 | Form 8396 must be present. Form 1040 - When Form 3800 Block (SEQ 1000) equals "X", Form 3800 must be present. |
| 0246 | 0246 Reserved |
| 0247 | |
| 0248 | 0248-0249 Reserved |
| 0249 | 0248-0249 Reserved |
| 0250 | |
| 0251 | Income (SEQ 820) from Form 1040/1040A. |
| 0252 | Form 1040 or Tax (SEQ 860) of Form 1040A must equal Form 8615 Tax (SEQ 290) from Form 8615. |
| 0253 | "3", "4", or "5". |
| 0254 | |
| 0255 | than $1,700. |
| 0256 | (SEQ 060) of Form 1040/1040A. |
| 0257 | be significant. |
| 0258 | the valid ranges of SSN/ITIN's. Refer to Attachment 9 for valid ranges of Social Security/Taxpayer Identification Numbers. |
| 0259 | |
| 0260 | (SEQ 853) of Form 1040 must equal "X" and Form 8814 Amount (SEQ 857) of Form 1040 must be significant. When Form 8814 Block (SEQ 853) equals "X", Form 8814 must be present and Form 8814 Amount (SEQ 857) must be significant. |
| 0261 | Indicator (SEQ 030) cannot be significant. When more than one Form 8814 is present, Multiple F8814 Indicator (SEQ 030) of the first Form 8814 must be significant. Form 8814 Amount (SEQ 857) of Form 1040 must equal Form 8814 Tax (SEQ 295) from Form(s) 8814. |
| 0262 | greater than $850 and less than $8,500. |
| 0263 | significant, then Type of Other Income (SEQ 560) of Form 1040 must equal "FORM 8814" and Total Other Income (SEQ 590) of Form 1040 must be significant. |
| 0264 | Tax Exempt Amount (SEQ 050) must be significant. When Nominee Dist. Literal 1 (SEQ 060) is significant, Nominee Dist. Amount 1 (SEQ 070) must be significant. When Non-Taxable Literal (SEQ 080) is significant, Non-Taxable Amount (SEQ 090) must be significant. |
| 0265 | significant, Nominee Dist. Amount 2 (SEQ 130) must be significant. |
| 0266 | SSN (SEQ 020) must be must be significant and within the valid ranges of SSN/ITIN/ATIN's. Refer to Attachment 8 for valid ranges of Social Security/Taxpayer Identification Numbers. |
| 0267 | zero. When Tax Amount Basis (SEQ 0275) is greater than zero and less than $850, Form 8814 Tax (SEQ 0295) must be significant. When Tax Amount Basis (SEQ 0275) is equal to or greater than $850, Form 8814 Tax (SEQ 0295) must equal $85. |
| 0268 | 0268,0269 Reserved |
| 0269 | 0268,0269 Reserved |
| 0270 | Form 4972 must be present. |
| 0271 | Distribution of Qualified Plan No Box (SEQ 026), Rollover Yes Box (SEQ 030), Prior Yr Distribution Yes Box (SEQ 190), and Beneficiary Distribution Yes Box (SEQ 201). All of the following fields must equal "X": Distribution of Qualified Plan Yes Box (SEQ 024), Rollover No Box (SEQ 040), and Prior Yr Distribution No Box (SEQ 200). |
| 0272 | Beneficiary of Qual Participant No Box (SEQ 044) or Qual Age - Five Yr Member No Box (SEQ 086). |
| 0273 | 0273,0274 Reserved |
| 0274 | 0273,0274 Reserved |
| 0275 | significant: Capital Gain Election (SEQ 220), Ordinary Income (SEQ 240), 10 Yr Method Average Tax (SEQ 690). |
| 0276 | cannot equal Recipient SSN (SEQ 020) of the first Form 4972. |
| 0277 | Form 4970 must be present, and vice versa. |
| 0278 | be significant. |
| 0279 | but both cannot equal "X": Beneficiary of Qual Participant Yes Box (SEQ 042)/Beneficiary of Qual Participant No Box (SEQ 044); Qual Age - Five Yr Member Yes Box (SEQ 084)/Qual Age - Five Yr Member No Box (SEQ 086). |
| 0280 | (SEQ 289) is significant, Form 8815 must be present. Excludable Savings Bond Interest (SEQ 289) of Schedule B/Schedule 1 must equal Excludable Savings Bond Interest (SEQ 290) from Form 8815. |
| 0281 | Form 8815 cannot be present. |
| 0282 | zero. |
| 0283 | equals "2" or "5", then Modified AGI (SEQ 0240) of Form 8815 must be less than $128,700. If Filing Status equals "1" or "4", then Modified AGI (SEQ 0240) must be less than $78,100. |
| 0284 | |
| 0285 | |
| 0286 | present, Non Passive Activity Amount (SEQ 1140) must be present, and vice versa. |
| 0287 | Form 8828 must be present. When F8828 Amount (SEQ 1124) is significant, Recapture Tax Due (SEQ 280) of Form 8828 must be significant, and vice versa. |
| 0288 | before January 1, 1991 (01011991). |
| 0289 | taxpayer cannot file Form 1040EZ. |
| 0290 | The State and Zip Code of the Employer or Payer in one of the below form is INVALID or MISSING. For foreign address, use "." for state and zip code can be blank. Please correct and resubmit BOTH federal and state return. (SEQ 075) must be significant and valid. Employer Zip Code (SEQ 075) must be consistent with Employer State (SEQ 073). Form W-2G - Payer's State (SEQ 024) and Payer's Zip Code (SEQ 025) must be significant and valid. Payer's Zip Code (SEQ 025) must be consistent with Payer's State (SEQ 024). Form W-2GU - Employer State (SEQ 073) and Employer Zip Code (SEQ 075) must be significant and valid. Employer Zip Code (SEQ 075) must be consistent with Employer State (SEQ 073). Form 1099-R - Payer's State (SEQ 042) and Payer's Zip Code (SEQ 044) must be significant and valid. Payer's Zip Code (SEQ 044) must be consistent with Payer's State (SEQ 042). Exception: This check is not performed when Employer State (SEQ 0073) of Form W-2 and/or W-2GU, Payer’s State (SEQ 0024) of Form W-2G, and/or Payer’ State (SEQ 0042) of Form 1099-R contain a period (.), indicating a foreign address. See Section 7.06 for foreign address format. |
| 0291 | characters. Employer City must have at least 3 characters. For foreign address, select "." for state and City can have less. Please correct and resubmit BOTH federal and state return. |
| 0292 | numeric, the first two digits of Payer Identification Number (SEQ 0026) must equal a valid District Office Code, Payer Name Control (SEQ 0015) must be significant, and W-2G Indicator (SEQ 0220) must equal "N" or "S". Refer to Attachment 8 for District Office Codes. See Section 7.05 for Business Name Control format. Note: The value "N" (Non-Standard) indicates that the Form W-2G was altered, handwritten, or typed, or that a cumulative earnings statement or a substitute Form W-2G was used. The value "S" (Standard) identifies a Form W-2G that is a computer-produced print, an IRS form, or an IRS-approved facsimile. The Payer ID is INVALID or MISSING. Please correct and resubmit BOTH federal and state return. |
| 0293 | numeric, the first two digits of Payer Identification Number (SEQ 0050) must equal a valid District Office Code, Payer Name Control (SEQ 0015) must be significant, and 1099-R Indicator (SEQ 0340) must equal "N" or "S". Refer to Attachment 8 for District Office Codes. See Section 7.05 for Business Name Control format. Note: The value "N" (Non-Standard) indicates that the Form 1099-R was altered, handwritten, or typed, or that a cumulative earnings statement or a substitute Form 1099-R was used. The value "S" (Standard) identifies a Form 1099-R that is a computer-produced print, an IRS form, or an IRS-approved facsimile. The Payer ID is INVALID or MISSING. Please correct and resubmit BOTH federal and state return. |
| 0294 | |
| 0295 | The W-2 withholding or Social Security Tax exceeds maximum. This is alloweed only if this W-2 is from combat pay. In this case, you must click [Information], select [Special Cases], Enter the amount of combat pay on line 2. Nontaxable Combat Pay Election Only [Select Combat Operation Code Name] if you are sure. For other forms, the withholding is too high. Please correct and resubmit BOTH federal and state return. Tax (SEQ 150) of the combined W-2s and/or W-2GU(s) can be greater than 1/2 (50%) of Wages (SEQ 120). Exception: This check is bypassed when Combat Pay has been excluded from Wages. Form W-2G - Withholding (SEQ 050) cannot be greater than 1/2 (50%) of Gross Winnings, etc. (SEQ 040). Form 1099-R - Withholding (SEQ 160) cannot be greater than 1/2 (50%) of Gross Distribution (SEQ 110). |
| 0296 | "qualifying person group" is significant, then all fields in that group must be significant: Qualifying Person First Name (SEQ 0110, 0217); Qualifying Person Last Name (SEQ 0115, 0218); Qualifying Person Name Control (SEQ 0120, 0221); Qualifying Person SSN (SEQ 0214, 0223). The qualifying dependent care person information is INVALID or MISSING. Please correct and resubmit BOTH federal and state return. |
| 0297 | the SSN/EIN (SEQ 0040 or 0090) of Form 2441, reject the return. |
| 0298 | 223) is significant, it must be within the valid ranges of SSN/ITIN/ATIN's. Refer to Attachment 9 for valid ranges of Social Security/Taxpayer Identification Numbers. The SSN of the qualifying dependent care person is INVALID or MISSING. Please correct and resubmit BOTH federal and state return. |
| 0299 | "2". |
| 0300 | 0300-0302 Reserved |
| 0301 | 0300-0302 Reserved |
| 0302 | 0300-0302 Reserved |
| 0303 | zero and ES Penalty Amount (SEQ 1300) is not significant, then Total Tax (SEQ 1150) must be greater than Total Payments (SEQ 1250). Form 1040EZ - If Amount Owed (SEQ 1290) is greater than zero, then Total Tax (SEQ 1256) must be greater than Total Payments (SEQ 1250). |
| 0304 | 0304-0349 Reserved for Electronically Transmitted Documents (ETD) |
| 0305 | 0304-0349 Reserved for Electronically Transmitted Documents (ETD) |
| 0306 | 0304-0349 Reserved for Electronically Transmitted Documents (ETD) |
| 0307 | 0304-0349 Reserved for Electronically Transmitted Documents (ETD) |
| 0308 | 0304-0349 Reserved for Electronically Transmitted Documents (ETD) |
| 0309 | 0304-0349 Reserved for Electronically Transmitted Documents (ETD) |
| 0310 | 0304-0349 Reserved for Electronically Transmitted Documents (ETD) |
| 0311 | 0304-0349 Reserved for Electronically Transmitted Documents (ETD) |
| 0312 | 0304-0349 Reserved for Electronically Transmitted Documents (ETD) |
| 0313 | 0304-0349 Reserved for Electronically Transmitted Documents (ETD) |
| 0314 | 0304-0349 Reserved for Electronically Transmitted Documents (ETD) |
| 0315 | 0304-0349 Reserved for Electronically Transmitted Documents (ETD) |
| 0316 | 0304-0349 Reserved for Electronically Transmitted Documents (ETD) |
| 0317 | 0304-0349 Reserved for Electronically Transmitted Documents (ETD) |
| 0318 | 0304-0349 Reserved for Electronically Transmitted Documents (ETD) |
| 0319 | 0304-0349 Reserved for Electronically Transmitted Documents (ETD) |
| 0320 | 0304-0349 Reserved for Electronically Transmitted Documents (ETD) |
| 0321 | 0304-0349 Reserved for Electronically Transmitted Documents (ETD) |
| 0322 | 0304-0349 Reserved for Electronically Transmitted Documents (ETD) |
| 0323 | 0304-0349 Reserved for Electronically Transmitted Documents (ETD) |
| 0324 | 0304-0349 Reserved for Electronically Transmitted Documents (ETD) |
| 0325 | 0304-0349 Reserved for Electronically Transmitted Documents (ETD) |
| 0326 | 0304-0349 Reserved for Electronically Transmitted Documents (ETD) |
| 0327 | 0304-0349 Reserved for Electronically Transmitted Documents (ETD) |
| 0328 | 0304-0349 Reserved for Electronically Transmitted Documents (ETD) |
| 0329 | 0304-0349 Reserved for Electronically Transmitted Documents (ETD) |
| 0330 | 0304-0349 Reserved for Electronically Transmitted Documents (ETD) |
| 0331 | 0304-0349 Reserved for Electronically Transmitted Documents (ETD) |
| 0332 | 0304-0349 Reserved for Electronically Transmitted Documents (ETD) |
| 0333 | 0304-0349 Reserved for Electronically Transmitted Documents (ETD) |
| 0334 | 0304-0349 Reserved for Electronically Transmitted Documents (ETD) |
| 0335 | 0304-0349 Reserved for Electronically Transmitted Documents (ETD) |
| 0336 | 0304-0349 Reserved for Electronically Transmitted Documents (ETD) |
| 0337 | 0304-0349 Reserved for Electronically Transmitted Documents (ETD) |
| 0338 | 0304-0349 Reserved for Electronically Transmitted Documents (ETD) |
| 0339 | 0304-0349 Reserved for Electronically Transmitted Documents (ETD) |
| 0340 | 0304-0349 Reserved for Electronically Transmitted Documents (ETD) |
| 0341 | 0304-0349 Reserved for Electronically Transmitted Documents (ETD) |
| 0342 | 0304-0349 Reserved for Electronically Transmitted Documents (ETD) |
| 0343 | 0304-0349 Reserved for Electronically Transmitted Documents (ETD) |
| 0344 | 0304-0349 Reserved for Electronically Transmitted Documents (ETD) |
| 0345 | 0304-0349 Reserved for Electronically Transmitted Documents (ETD) |
| 0346 | 0304-0349 Reserved for Electronically Transmitted Documents (ETD) |
| 0347 | 0304-0349 Reserved for Electronically Transmitted Documents (ETD) |
| 0348 | 0304-0349 Reserved for Electronically Transmitted Documents (ETD) |
| 0349 | 0304-0349 Reserved for Electronically Transmitted Documents (ETD) |
| 0350 | within the valid range for an SSN or an ITIN. Insured SSN (SEQ 310) must be numeric and within the valid range for an SSN or an ITIN. Refer to Attachment 9 for valid ranges of Social Security/Taxpayer Identification Numbers. |
| 0351 | Primary SSN (SEQ 010) or the Secondary SSN (SEQ 030) of Form 1040. |
| 0352 | the Primary SSN (SEQ 0010) or the Secondary SSN (SEQ 0030) of Form 1040. |
| 0353 | and the corresponding Amount of Other Income (SEQ 0570) is present, then Form 8853 must be present. Form 8853 is significant, then Type of Other Income (SEQ 0560) of Form 1040 must equal "MEDMSA" and the corresponding Amount of Other Income (SEQ 0570) of Form 1040 must be present. |
| 0354 | the corresponding Other Tax Amount (SEQ 1112) is present, then Form 8853 must be present. then Other Tax Literal (SEQ 1110) of Form 1040 must equal "MEDMSA" and the corresponding Other Tax Amount (SEQ 1112) of Form 1040 must be present. |
| 0355 | |
| 0356 | |
| 0357 | significant, then Form 8853 must be attached. |
| 0358 | (SEQ 0276) is significant, the following SEQs cannot both be blank; Exceptions to 50% Tax Box (SEQ 0278) and Additional 50% Tax (SEQ 0279). |
| 0359 | cannot equal "X", and both cannot equal space: - Payments or Death Benefits - Yes (SEQ 320) - Payments or Death Benefits - No (SEQ 330) and - Insured Terminally Ill - Yes (SEQ 340) - Insured Terminally Ill - No (SEQ 350). |
| 0360 | the corresponding Amount of Other Income (SEQ 570) is present, then Form 8853 must be present. If Taxable Archer MSA Distributions (SEQ 250) of Form 8853 is significant, then Type of Other Income (SEQ 560) of Form 1040 must equal "MSA" and the corresponding Amount of Other Income (SEQ 570) of Form 1040 must be present. |
| 0361 | the corresponding Other Tax Amount (SEQ 1112) is present, then Form 8853 must be present. then Other Tax Literal (SEQ 1110) of Form 1040 must equal "MSA" and the corresponding Other Tax Amount (SEQ 1112) of Form 1040 must be present. |
| 0362 | |
| 0363 | significant, the following SEQs cannot both be blank; Exceptions to 15% Tax Box (SEQ 0260) and Additional 15% Tax (SEQ 0270). |
| 0364 | the corresponding Amount of Other Income (SEQ 570) is present, then Form 8853 must be present. If Taxable Payments (SEQ 450) of Form 8853 is greater than zero, then Type of Other Income (SEQ 560) must equal "LTC" and the corresponding Amount of Other Income (SEQ 570) must be present. |
| 0365 | 0365 Reserved |
| 0366 | (SEQ 0019) equals "X"; then for each of the following, one box must equal "X", both cannot equal "X", and both cannot equal space: - Primary Uninsured Acct Holder - Yes (SEQ 0030) or Primary Uninsured Acct Holder - No (SEQ 0040) must equal "X", and - Primary Self HDHP Coverage Box (SEQ 0050) or Primary Family HDHP Coverage Box (SEQ 0060) must equal "X". |
| 0367 | (SEQ 0070) equals "X"; then for each of the following, one box must equal "X", both cannot equal "X", and both cannot equal space: - Spouse Uninsured Acct Holder - Yes (SEQ 0090) or Spouse Uninsured Acct Holder - No (SEQ 0100) must equal "X", and - Spouse Self HDHP Coverage Box (SEQ 0110) or Spouse Family HDHP Coverage Box (SEQ 0120) must equal "X". |
| 0368 | (SEQ 0020) equals "X"; then none of the following can equal "X": Primary Archer Contribution for Current TY - Yes (SEQ 0019), Primary Uninsured Acct Holder - Yes (SEQ 0030), Primary Uninsured Acct Holder - No (SEQ 0040), Primary Self HDHP Coverage Box (SEQ 0050), and Primary Family HDHP Coverage Box (SEQ 0060). |
| 0369 | equals "X"; then none of the following can equal "X": Spouse Archer Contribution for Current TY - Yes (SEQ 0070), Spouse Uninsured Acct Holder - Yes (SEQ 0090), Spouse Uninsured Acct Holder - No (SEQ 0100), Spouse Self HDHP Coverage Box (SEQ 0110), and Spouse Family HDHP Coverage Box (SEQ 0120). |
| 0370 | Tax Credit (SEQ 0178, 0188, 0198, 0208) is significant, the corresponding Relationship (SEQ 0177, 0187, 0197, 0207) must equal either CHILD, SON, DAUGHTER, GRANDCHILD, SISTER, BROTHER, NIECE, NEPHEW, or FOSTERCHILD and the Dependent's age must be under 17. (SEQ 0010, 0060, 0110, 0160) is significant, the qualifying child’s age must be under 17. In order to be qualified fo child tax credit, the relationship of the dependent must be son, daughter, child, etc. and the age must be UNDER 17 at the end of the tax year. Click [INFORMATION], select dependent. Make sure the data is correct and the child qualifies for Child Tax Credit or remove the checkmark for the dependent who does not qualify for child tax credit. After correction, resubmit your tax return. Please correct and resubmit BOTH federal and state return. |
| 0371 | |
| 0372 | Because one of your dependent does NOT qualify for child tax credit the amount of child tax credit is too high. You need to make sure that your dependent qualifies (the relationship of the dependent must be son, daughter, child, etc. and the age must be UNDER 17 at the end of the tax year.) OR remove the checkmark for the dependent who does not qualify. Please correct and resubmit BOTH federal and state return. Additional Child Tax Credit (SEQ 1192) is significant, the sum of the two fields cannot exceed an amount equal to $1000 multiplied by the number of qualifying children. A qualifying child is either a dependent for whom Eligibility for Child Tax Credit (SEQ 0178, 0188, 0198, 0208) equals "X", or a Form 8901 qualifying child (SEQ 0010, 0060, 0110, 0160). Form 8901 must be attached for any qualifying children who are not dependents. |
| 0373 | 0373 oForm 1040/1040A - When Additional Child Tax Credit (SEQ 1192) is significant, Form 8812 must be present. |
| 0374 | Tax Credit (SEQ 1192) of Form 1040/1040A must equal Additional Child Tax Credit (SEQ 0140) from Form 8812. |
| 0375 | 0375-0378 Reserved |
| 0376 | Form 1040-PR or Form 1040-SS to claim Additional Child Tax Credit. |
| 0377 | 0375-0378 Reserved |
| 0378 | 0375-0378 Reserved |
| 0379 | begin on Line 1 in each part. No lines may be skipped when completing the student information in either part. |
| 0380 | 0355) may be used only once to claim an education credit (Hope or Lifetime Earning). No Student's SSN may be used in Part I (Hope Credit) and Part II (Lifetime Learning Credit). Student's SSN must be within the valid ranges of SSN/ITIN/ATIN's. Refer to Attachment 9 for valid ranges of Social Security/Taxpayer Identification Numbers. |
| 0381 | Part II, including statements, is significant then all fields of the student line must be significant. Each Hope Credit student line includes Student’s First Name, Student’s Last Name, Student’s Name Control, Student’s SSN, Qualified Expenses Paid in Current Tax Year, Smaller of Exp Paid in Current TY or $1100, Add Columns c and d, and Enter 1/2 of the Amt in Column e. Each Lifetime Learning Credit student line includes Student’s First Name, Student’s Last Name, Student’s Name Control, Student’s SSN, and Qualified Expenses. (See Part II Record Layouts for Field Numbers. See Part I Section 8 for Statement Record format). |
| 0382 | significant, Form 8863 must be present. If Form 8863 is present, Education Credits (SEQ 0590) on Form 8863 must equal Education Credits (SEQ 0935) on Form 1040/1040A. |
| 0383 | 0315, 0355) must equal either the Primary SSN (SEQ 0010), the Secondary SSN (SEQ 0030) or a Dependent SSN (SEQ 0175, 0185, 0195, 0205) on Form 1040/1040A. |
| 0384 | significant, Adjusted Gross Income (SEQ 0750) must be less than the applicable amount for the Filing Status (SEQ 0130). The applicable amounts are $107,000 for "Married Filing Joint" and $53,000 for "Single", "Head of Household", and "Qualifying Widow(er)". Education Credits (SEQ 0935) cannot be claimed. |
| 0385 | student in Part I. Qualified Expenses Paid in the Current Tax Year (SEQ 0040, 0110, 0180 statement) cannot exceed $4400. Smaller of Exp Paid in Current TY or $1100 (SEQ 0050, 0120, 0190, statement) cannot exceed $2200. Enter 1/2 of the Amt in Column e (SEQ 0070, 0140, 0210, statement) cannot exceed $3300. |
| 0386 | Student Loan Interest Deduction (SEQ 628) is more than $130,000 for "Married Filing Joint" or is more than $65,000 for "Single" or "Head of Household" or "Qualifying Widow(er)", the Student Loan Interest Deduction (SEQ 628) is not allowed. |
| 0387 | amount equal to $3300 multiplied by the number of Hope Credit students in Part I. If the number of Hope Credit students is zero, Tentative Hope Credit (SEQ 0240) cannot be positive. $4400 regardless of the number of Lifetime Learning Credit students. If the number of Lifetime Learning Credit students is zero, Tentative Lifetime Learning Credit (SEQ 0470) cannot be positive. Hope Credit (SEQ 0240) and Tentative Lifetime Learning Credit (SEQ 0470). |
| 0388 | 628) is significant, the filing status cannot equal "Married Filing Separately". |
| 0389 | must not exceed $2500. |
| 0390 | Elected Farm Income (SEQ 060). One-third Elected Farm Income (SEQ 140) must equal One-third Elected Farm Income (SEQ 060). |
| 0391 | greater than or equal to zero: SEQ 040, SEQ 060, SEQ 070, SEQ 080, SEQ 120, SEQ 160, SEQ 180, SEQ 190, SEQ 200, and SEQ 210. |
| 0392 | (SEQ 820) of Form 1040. |
| 0393 | than zero, then one of the following fields must be greater than zero: Tax on Line 3 (SEQ 040) or Tax on Line 7 (SEQ 080) or Tax on Line 11 (SEQ 120) or Tax on Line 15 (SEQ 160). |
| 0394 | Estimated Payment with Tax Type Code (SEQ 0070) of "1040S" cannot equal the Requested Payment Date for subsequent occurrence of a "1040S" payment. |
| 0395 | (SEQ 010) of the Tax Form. When Filing Status (SEQ 130) equals "2", Secondary SSN (SEQ 020) must equal Secondary SSN (SEQ 030) of the Tax Form. |
| 0396 | contain 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. Bank Account Number (SEQ 040) must be present, 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 all blanks. Type of Account (SEQ 050) must equal "1" or "2". |
| 0397 | transmitted to the IRS on or before April 17 of the current processing year, the Requested Payment Date (SEQ 0080) cannot be later than April 17. Requested Payment Date (SEQ 0080) cannot be later than the current processing date. the current processing year. processing date minus five days. |
| 0398 | The requested payment date for the amount you owe is INVALID or MISSING. It must meet the below requirements. Please correct and resubmit BOTH federal and state return. (SEQ 0080) must be one of the following: 20070416, 20070417, 20070615, 20070917 or 20060915. Payment Date (SEQ 0080) must be 20070416, 20070417, 20070615 or 20070917 Payment Date (SEQ 0080) must be 20070416, 20070417, 20070615, 20070917, or 20080115. June 22, 2007, the Requested Payment Date (SEQ 0080) must be 20070615, 20070917, or 20080115. September 24, 2007 the Requested Payment Date (SEQ 0080) must be 20070917 or 20080115. September 24, 2007 the Requested Payment Date (SEQ 0080) must be 20070917 or 20080115. |
| 0399 | |
| 0400 | data packet. An Unformatted Record was present without the Generic Record, or the Unformatted Record preceded the Generic Record. |
| 0401 | of the Generic Record must be valid for the processing service center. associated Unformatted Records for the return. Exception: State-Only returns with State Abbreviation (SEQ 0095) that equal to "AS", "GU", "MP" "PR", or "VI" must be processed in Austin. |
| 0402 | Section of the Generic Record (SEQ 060, 075, 085, 095, 100) must be present. |
| 0403 | the Generic Record must equal the corresponding federal Tax Form entry. |
| 0404 | equal the DCN of the federal Tax Form. The DCN (SEQ 020) of the Generic Record must equal the DCN (SEQ 020) of the Unformatted Record. |
| 0405 | Record must contain a valid State Abbreviation in State Name (SEQ 0370, 0440, 0490, 0540) when there is a significant entry in State Income Tax (SEQ 0400, 0470, 0520, 0570). |
| 0406 | (SEQ 0008b) must be valid for the Processing Site (SEQ 0040) of the TRANS Record A (TRANA) of the transmission. not assigned to a processing site, when State Data is present; or when Processing Site equals "E" (Austin) and at least one of the following is present: Form 2555, Form 2555-EZ, Form 4563, Form 5074, Form 8689, Form 8833, Form 8854, Form 8891 and/or Form W-2GU; an Address Ind (SEQ 0097) of the Tax Form equal to "3"; a State Abbreviation (SEQ 0087) of the Tax Form equal to "AS", "GU", "MP", "PR", or "VI". |
| 0407 | the Generic Record must equal the RSN of the Federal Tax Form. |
| 0408 | Generic Record is equal to "O", the Transmission Type Code (SEQ 170) of the TRANS Record A (TRANA) must equal "O", and vice versa. |
| 0409 | equals "FEC", then Foreign Employer Compensation Total (SEQ 0379) must be significant and the FEC Record must be present. When the FEC Record is present, then Foreign Employer Compensation Literal (SEQ 0378) must equal "FEC" and Foreign Employer Compensation Total (SEQ 0379) must be significant. |
| 0410 | |
| 0411 | (SEQ 0010) must match the Primary SSN (SEQ 0010) of the Tax Form and the Employee Name Control (SEQ 0020) must match the Primary Name Control (SEQ 0050) of the Tax Form or The SSN or ITIN of Employee of Foreign Employer (SEQ 0010) must match the Secondary SSN (SEQ 0030) of the Tax Form and the Employee Name Control (SEQ 0020) must match the Spouse's Name Control (SEQ 0055) of the Tax Form. |
| 0412 | Address (SEQ 0050) and City (SEQ 0060), and The following fields must be significant: State Abbreviation (SEQ 0070) and Zip Code (SEQ 0080) or Foreign Country (SEQ 0110). |
| 0413 | Foreign Employer's Street Address (SEQ 0160), Foreign Employer's City (SEQ 0170), and Foreign Employer's Country (SEQ 0200) must be significant. |
| 0414 | either equal to a valid Country Code or "US". |
| 0415 | Ind (SEQ 0120) is equal to "X", then the Country Code (SEQ 0130) must equal "US" andIf the Country Code (SEQ 0130) is equal to "US", then Services Performed While Residing in U.S. Yes Ind (SEQ 0120) must equal "X". |
| 0416 | number of FEC Records computed by the IRS. |
| 0417 | then the FEC Record cannot be present and Foreign Employer Compensation Literal (SEQ 0378) and Foreign Employer Compensation Total (SEQ 0379) must be blank. |
| 0418 | must equal the total of Foreign Employer Compensation Amount (SEQ 220) from the FEC Record(s). |
| 0419 | equal to "3" (indicating a foreign country), then the following fields must be present: Name Line (SEQ 0060), Foreign Street Address (SEQ 0077), Foreign City, State or Province, Postal Code (SEQ 0087), and Foreign Country (SEQ 0098); and the following fields cannot be present: Name Line 2 (SEQ 0065), Street Address (SEQ 0080), City (SEQ 0085), State Abbreviation SEQ 0095) and Zip Code (SEQ 0100). If Address Ind (SEQ 0097) on the Tax Return is not equal to "3", then the following fields cannot be present: Name Line (SEQ 0060), Foreign Street Address (SEQ 0077), Foreign City, State or Province, Postal Code (SEQ 0087), and Foreign Country (SEQ 0098). |
| 0420 | Form 4136 must be present, and vice versa. |
| 0421 | must match the Secondary SSN (SEQ 0030) of Form 1040. |
| 0422 | |
| 0423 | |
| 0424 | |
| 0425 | |
| 0426 | Tax Paid by Regulated Investment Company (SEQ 0230) from Form 2439 plus Total Income Tax Credit Amount (SEQ 1050) from Form 4136 plus Health Coverage Tax Credit (SEQ 0250) from Form 8885. |
| 0427 | |
| 0428 | 0428-0429 Reserved |
| 0429 | 0428-0429 Reserved |
| 0430 | "GU", "MP", "PR", or "VI"; or Address Ind SEQ (0097) on the State Only 1040 equals "3" it must be processed at Austin. |
| 0431 | |
| 0432 | Shelter group items must be present on the first occurrence: Tax Shelter Name - 1 (SEQ 030) or Tax Shelter Registration Number -1 (SEQ 040) or Name of Person Who Applied for Registration -1 (SEQ 050) or Tax Shelter Identifying Number -1. (SEQ 060) |
| 0433 | 0433-0434 Reserved |
| 0434 | 0433-0434 Reserved |
| 0435 | significant, it cannot be greater then $25,000. When Multiply Line 23 by 50% (SEQ 330) is significant, it cannot be greater then $25,000. |
| 0436 | (SEQ 210) is significant, Form 8582 must be present. When Special Allowance for Rental Activity (SEQ 340) is significant, Form 8582 must be present. |
| 0437 | be less than zero. |
| 0438 | (SEQ 0190) cannot contain an IPv4 address where any of its 4 parts is not a number from 0 to 255 and there are not 3 periods. |
| 0439 | equal to "O", the following fields must be significant: IP Address (SEQ 0190), IP Date (SEQ 0200), IP Time (SEQ 0210) and IP Time Zone (SEQ 0215). |
| 0440 | 0440 Reserved |
| 0441 | cannot contain an IPv6 address where any of its 8 parts is not a number from 0 to FFFF (hexadecimal) and there are not 7 colons. |
| 0442 | 0439-0445 Reserved |
| 0443 | 0439-0445 Reserved |
| 0444 | 0439-0445 Reserved |
| 0445 | 0439-0445 Reserved |
| 0446 | |
| 0447 | |
| 0448 | |
| 0449 | (SEQ 0353) can not be greater than $10,000. |
| 0450 | Taxpayer with IRAs (SEQ 010) must be significant. |
| 0451 | less-than sign immediately preceding the last name. If the name includes a suffix, another less-than sign is entered between the last name and the suffix. Allowable characters are: Alpha, hyphen (-), less-than (<), and space. Nondeductible IRA Name (SEQ 009) cannot contain the following: Two or more consecutive embedded spaces, a space or less-than sign in the first position, a less-than sign in the last position, more than two less-than signs, a space preceding or following a less-than sign. |
| 0452 | SSN of Taxpayer with Foreign Earned Income (SEQ 0007) must equal Primary SSN (SEQ 0010) or Secondary SSN (SEQ 0030) of Form 1040. Foreign Earned Income (SEQ 0007) of the first Form 2555/2555EZ must equal Primary SSN (SEQ 0010) of Form 1040 and SSN of Taxpayer with Foreign Earned Income (SEQ 0007) of the second Form 2555/2555EZ must equal Secondary SSN (SEQ 0030) of Form 1040. One occurrence of either Form 2555 or Form 2555EZ can be present for the Primary SSN (SEQ 0010). One occurrence of either Form 2555 or Form 2555EZ can be present for the Secondary SSN (SEQ 0030). |
| 0453 | exceed $82,400. |
| 0454 | significant when Form 2555 or Form 2555EZ is present. |
| 0455 | exceed Foreign Earned Income (SEQ 1050). Foreign Earned Income Repeated (SEQ 1070) must equal Foreign Earned Income (SEQ 1050). Form 2555EZ - Max. Of Foreign Earned Inc. Exclusion (SEQ 1260) cannot exceed $82,400 Total Foreign Earned Income (SEQ 1210). |
| 0456 | Literal (SEQ 574) equals "FORM 2555", Form 2555 must be present. When Housing/Foreign Earned Income Exclusion Literal (SEQ 574) equals "FORM 2555-EZ", Form 2555EZ must be present. |
| 0457 | Exclusion Amount (SEQ 577) must equal the total of the following fields: Max. of Housing and Foreign Earned Inc. Exclusions (SEQ 1260) from Form 2555(s) plus Max. of Foreign Earned Inc. Exclusion (SEQ 1260) from Form(s) 2555EZ. |
| 0458 | "FORM 2555", Form 2555 must be present. |
| 0459 | "FORM 2555", then Other Adjustment Amount (SEQ 730) must equal Total Housing Deduction (SEQ 1310) from Form(s) 2555. |
| 0460 | Exclusion under the Bona Fide Residence or Physical Presence test. Both tests will be verified prior to the return being accepted. This Error Reject Code will be set in any case where the taxpayer did not qualify under either of the tests. Residence: When Date Bona Fide Residence Ended (SEQ 225) is equal to 1231 of the current tax year or is equal to "CONTINUE", then Date Bona Fide Residence Began (SEQ 220) must equal 0101 of the current tax year or must be prior to the current tax year or When Date Bona Fide Residence Ended (SEQ 0225) is prior to 1231 of the current tax year (i.e., 20051031), then Date Bona Fide Residence Began (SEQ 0220) must equal 0101 of the previous tax year or earlier than the previous tax year (i.e., 20050101). Presence: The difference, in number of days, between Physical Presence Test From (SEQ 530) and Physical Presence Test Through (SEQ 540) minus the total of Number of Days in US on Business - 1 through - 4 (SEQ 610, 670, 730, 790) must be at least 330 days. Residence: When Date Bona Fide Residence Ended (SEQ 040) is equal to 1231 of the current tax year or is equal to "CONTINUE", then Date Bona Fide Residence Began (SEQ 030) must equal 0101 of the current tax year or must be prior to the current tax year Or When Date Bona Fide Residence Ended (SEQ 0040) is prior to 1231 of the current tax year (i.e., 20051031), then Date Bona Fide Residence Began (SEQ 0030) must equal 0101 of the previous tax year or earlier than the previous tax year (i.e., 20050101). Presence: The difference, in number of days, between Physical Presence Test From (SEQ 070) and Physical Presence Test Through (SEQ 080) minus the total of Number of Days in US on Business - 1 through - 9 (SEQ 310, 350, 390, 430, 470, 510, 550, 590, 630) must be at least 330 days. |
| 0461 | to Pay Income Tax - No (SEQ 330) cannot both be significant. |
| 0462 | then the following fields cannot be significant: Country Name (SEQ 570), Arrival Date (SEQ 580), Departure Date (SEQ 590), Full Days in Country (SEQ 600), Number of Days in US on Business (SEQ 610), and Income Earned in the US on Business (SEQ 620). |
| 0463 | Taxpayer Foreign City (SEQ 0012), and Taxpayer Foreign Country (SEQ 0015) must be significant. Country Code (SEQ 0018) must be significant and equal to a valid Country code. Taxpayer Foreign City (SEQ 0112), and Taxpayer Foreign Country (SEQ 0115) must be significant. Country Code (SEQ 0118) must be significant and equal to a valid Country code. |
| 0464 | significant, then Yes - City & Country of Foreign Residence (SEQ 190) and Number of Days at That Address (SEQ 200) must be significant. |
| 0465 | Employer-Provided Amounts (SEQ 1120). |
| 0466 | (SEQ 1230) must equal the total of Housing Exclusion (SEQ 1140) plus Foreign Earned Income Exclusion (SEQ 1220). |
| 0467 | significant, then Date Bona Fide Residence Began (SEQ 030) and Date Bona Fide Residence Ended (SEQ 040) must be significant. |
| 0468 | significant, then Physical Presence Test From (SEQ 070) and Physical Presence Test Through (SEQ 080) must be significant. |
| 0469 | significant. |
| 0470 | equal "X": Bona Fide Residence - Yes (SEQ 010) or Bona Fide Residence - No (SEQ 020); Physically Present - Yes (SEQ 050) or Physically Present - No (SEQ 060); Revoked Exclusions - Yes (SEQ 220) or Revoked Exclusions - No (SEQ 230). If no Form 2555/2555EZ Box (SEQ 0210) is checked, then Revoked Exclusions -Yes (SEQ 0220) and Revoked Exclusions - No (SEQ 230) should not be significant. |
| 0471 | |
| 0472 | Processing Center. |
| 0473 | equals "X", Alt Method To Source Comp Statement (SEQ 0813) must equal "STMbnn". |
| 0474 | |
| 0475 | 0475 Reserved |
| 0476 | Disabled "No" Box - 1 (SEQ 045) or Disabled "No" Box - 2 (SEQ 115). |
| 0477 | 0477-0479 Reserved |
| 0478 | 0477-0479 Reserved |
| 0479 | 0477-0479 Reserved |
| 0480 | significant, it must be within the valid ranges of SSN/ITIN/ATIN's. Refer to Attachment 9 for valid ranges of Social Security/Taxpayer Identification Numbers. |
| 0481 | Child Last Name - 1 (SEQ 020), Eligible Child Name Control - 1 (SEQ 030), Year of Birth - 1 (SEQ 040), and Identifying Number Child - 1 (SEQ 080) must be significant. If any field of the following "eligible child group" is significant, then all fields in that group must be significant: Eligible Child First Name (SEQ 010, 090); Eligible Child Last Name (SEQ 020, 100); Eligible Child Name Control (SEQ 030, 110); Year of Birth (SEQ 040, 120); and Identifying Number Child (SEQ 080, 160). Eligible Child Name Control (SEQ 030, 110) must be in the correct format. See Section 7.01 for Name Control format. |
| 0482 | (SEQ 120) cannot be greater than current tax year. |
| 0483 | equal another Identifying Number Child (SEQ 0080, 0160) on any occurrence of Form 8839 on the return. Identifying Number Child (SEQ 0080, 0160) cannot equal Primary SSN (SEQ 0010) or Secondary SSN (SEQ 0030) of Form 1040/1040A. |
| 0484 | prior to "1988", then the corresponding Disabled Over 18 Box - 1 or -2 (SEQ 0049, 0129) must equal "X". |
| 0485 | unless one of the following exceptions applies: significant and Adoption Literal (SEQ 0368) on Form 1040/1040A does not equal "SNE" or "PYAB". Adoption Amount (SEQ 0369) is positive. |
| 0486 | significant, Form 8839 must be present. Adoption Amount (SEQ 0369) must be significant and page 2 of the first occurrence of Form 8839 must be present. |
| 0487 | |
| 0488 | first occurrence of Form 8839 can contain entries in the following fields: SEQs 0230 through 0297, 0350, and 0380 through 0450. |
| 0489 | 0488-0489 Reserved |
| 0490 | (SEQ 260) is present, Year of Electronic Postmark Date must equal the current processing year. |
| 0491 | of the following fields must be present: Electronic Postmark Date (SEQ 260), Electronic Postmark Time (SEQ 270), Electronic Postmark Time Zone (SEQ 280). |
| 0492 | |
| 0493 | be present. |
| 0494 | Form 8689 must be present. |
| 0495 | only one Form 4563 can be present. Form 1040 - If Filing Status (SEQ 0130) is equal to "2", then two Forms 4563 can be present. |
| 0496 | (SEQ 0020) must equal Primary SSN (SEQ 0010) or Secondary SSN (SEQ 0030) of Form 1040. When two Forms 4563 are present, Taxpayer SSN (SEQ 0020) of the first Form 4563 must equal Primary SSN (SEQ 0010) of Form 1040 and Taxpayer SSN (SEQ 0020) of the second Form 4563 must equal Secondary SSN (SEQ 0030) of Form 1040. |
| 0497 | 0497-0498 Reserved |
| 0498 | 0497-0498 Reserved |
| 0499 | and/or W-2GU, Payer Identification Number (SEQ 0026) of Form W-2G, and Payer Identification Number (SEQ 0050) of Form 1099-R is invalid for processing an Individual e-filed return. |
| 0500 | Tax Form must match data from the IRS Master File. SSN/NAME: Does not match IRS master record. You should contact IRS (1-800-829-1040) to confirm the SSN / Last Name in IRS master file. If it is not correct, they will advise you on how to correct the problem, which is very important for you to resolve. If IRS gives you the SSN / Last Name in its master file, temporarily, log in preferably during off peak hours to enter this SSN / Last Name EXACTLY matched IRS record to complete the efiling or you can send return by mail Please correct and resubmit BOTH federal and state return. |
| 0501 | corresponding Qualifying Child Name Control (SEQ 0007, 0077) must match data from the IRS Master File. SSN/NAME of Dependent: Does not match IRS master record. You should contact IRS (1-800-829-1040) to confirm the SSN / Last Name in IRS master file. If it is not correct, they will advise you on how to correct the problem, which is very important for you to resolve. If IRS gives you the SSN / Last Name in its master file, temporarily, log in preferably during off peak hours to enter this SSN / Last Name EXACTLY matched IRS record to complete the efiling or you can send return by mail Please correct and resubmit BOTH federal and state return. |
| 0502 | W-2GU, Payer Identification Number (SEQ 0026) of Form W-2G, and Payer Identification Number (SEQ 0050) of Form 1099-R and Company or Trust Identification Number (SEQ 0120) of Form 2439 must match data from the IRS Master File. Note: Form 1099-R is ONLY required when federal income tax is withheld. The Employer/Payer Tax Id is not correct. Correct and resubmit. You can also call the Employer/Payer or IRS 800-829-1040 to verify. Please correct and resubmit BOTH federal and state return. |
| 0503 | of the Tax Form must match data from the IRS Master File or If filing status (SEQ 0130) is equal to "4" and Exempt Spouse (SEQ 0163) is equal to "X", then the Spouse SSN (SEQ 0030) and Exempt Spouse Name Control (SEQ 0165) must match data from the IRS Master File. SSN/NAME of Spouse: Does not match IRS master record. You should contact IRS (1-800-829-1040) to confirm the SSN / Last Name in IRS master file. If it is not correct, they will advise you on how to correct the problem, which is very important for you to resolve. If IRS gives you the SSN / Last Name in its master file, temporarily, log in preferably during off peak hours to enter this SSN / Last Name EXACTLY matched IRS record to complete the efiling or you can send return by mail Please correct and resubmit BOTH federal and state return. |
| 0504 | and corresponding Dependent Name Control (SEQ 0172, 0182, 0192, 0202) must match data from the IRS Master File. SSN/NAME of Dependent: Does not match IRS master record. You should contact IRS (1-800-829-1040) to confirm the SSN / Last Name in IRS master file. If it is not correct, they will advise you on how to correct the problem, which is very important for you to resolve. If IRS gives you the SSN / Last Name in its master file, temporarily, log in preferably during off peak hours to enter this SSN / Last Name EXACTLY matched IRS record to complete the efiling or you can send return by mail Please correct and resubmit BOTH federal and state return. |
| 0505 | W-2GU, or Payer Identification Number (SEQ 0026) of Form W-2G, or Payer Identification Number (SEQ 0050) of Form 1099-R or Company/Trust Identification Number (SEQ 0120) of Form 2439 was issued in the current processing year. |
| 0506 | used for the same purpose. Your dependent was already claimed by another tax return. You have to remove the dependent or you can call IRS (800-829-1040) to get advice to resolve this problem. Please correct and resubmit BOTH federal and state return. |
| 0507 | was previously used for the same purpose. Your dependent was already claimed by another tax return. You have to remove the dependent or you can call IRS (800-829-1040) to get advice to resolve this problem. Please correct and resubmit BOTH federal and state return. |
| 0508 | (SEQ 0030) on another return with filing status 2 - Married filing joint status (SEQ 0130) or with filing status 4 - Head of Household and Exempt Spouse (SEQ 0163) equals to "X"; or Secondary SSN (SEQ 0030) has been used as a Primary SSN (SEQ 0010) on another return.Your OR your spouse's SSN was used to file jointly on another return. You can call IRS (800-829-1040) to get advice to resolve this problem. Please correct and resubmit BOTH federal and state return. |
| 0509 | or as a Schedule EIC Qualifying SSN on a previous or current return; or Dependent's SSN was used as a Secondary SSN on a previous or current return; or Schedule EIC Qualifying SSN was used as a Secondary SSN on a current or previous return. Your spouse's or your dependent's SSN was used as a DEPENDENT on another return. You can remove the dependent or change your filing status or You can call IRS (800-829-1040) to get advice to resolve this problem. Please correct and resubmit BOTH federal and state return. |
| 0510 | SSN was claimed as an exemption (SEQ 0160) on the return and was also used as a Dependent’s SSN (SEQ 0175, 0185, 0195, 0205) on another return or the dependent's SSN has been used on another return as a Primary or Secondary SSN. Your or Your spouse's SSN was used as a DEPENDENT on another return OR Your dependent filed tax return WITHOUT declaring himself/herself as DEPENDENT. You can remove the dependent or change your filing status or You can call IRS (800-829-1040) to get advice to resolve this problem. Please correct and resubmit BOTH federal and state return. |
| 0511 | other than "3" or "4", and was also used as a Secondary SSN (SEQ 030) on another return with filing status value "3". Your spouse already filed tax return, so you cannot file as SINGLE You may want to file Married Filing Separately. You can call IRS (800-829-1040) to get advice to resolve this problem. Please correct and resubmit BOTH federal and state return. |
| 0512 | 0310, 0350) and corresponding Student’s SSN (SEQ 0035, 0105, 0175, 0275, 0315, 0355) must match data from the IRS Master File. The name of the STUDENT listed on form 8863 does not match IRS master record. You should contact IRS (1-800-829-1040) to confirm the SSN / Last Name in IRS master file. If it is not correct, they will advise you on how to correct the problem, which is very important for you to resolve. If IRS gives you the SSN / Last Name in its master file, temporarily, log in preferably during off peak hours to enter this SSN / Last Name EXACTLY matched IRS record to complete the efiling or you can send return by mail Please correct and resubmit BOTH federal and state return. |
| 0513 | once. Your spouse's SSN was used to file other tax return already. You can call IRS (800-829-1040) to get advice to resolve this problem. Please correct and resubmit BOTH federal and state return. |
| 0514 | Form 8853 must match data from the IRS Master File. |
| 0515 | once. Your SSN was used to file other tax return already. You can call IRS (800-829-1040) to get advice to resolve this problem. Please correct and resubmit BOTH federal and state return. |
| 0516 | of the State-Only 1040 Return must match data from the IRS Master File. |
| 0517 | 0055) of the State-Only 1040 Return must match data from the IRS Master File. or If filing status (SEQ 0130) is equal to "4" and Exempt Spouse (SEQ 0163) is equal to "X", then the Spouse SSN (SEQ 0030) and Exempt Spouse Name Control (SEQ 0165) must match data from the IRS Master File. |
| 0518 | 0050) and the SSN of Person Claiming Refund (SEQ 0070) must match data from the IRS Master File. |
| 0519 | and Employee Name Control (SEQ 155) on Form 8697, must match data from the IRS Master File. |
| 0520 | Record Identification Page 1 cannot duplicate a DCN on a previously accepted electronic return for the current processing year. |
| 0521 | processing year: Primary SSN (SEQ 0010) and Secondary SSN (SEQ 0030) of the Tax Form; Dependent's SSN (SEQ 0175, 0185, 0195, 0205) of Form 1040/1040A; Qualifying SSN - 1 (SEQ 0015) and Qualifying SSN - 2 (SEQ 0085) of Schedule EIC, and Child’s SSN (SEQ 0040, 0090, 0140, 0190) of Form 8901. |
| 0522 | of an Online Return does not match data from the IRS Master File. Primary Date of Birth is not required when the Primary Date of Death (SEQ 0020) on Form 1040/A/EZ is significant AND the filing status is MFJ. Jointly), and the Special Processing Literal (SEQ 0100) of the Tax Return equals "DESERTbSTORM, HAITI, FORMERbYUGOSLAVIA, UNbOPERATION, JOINTbGUARD, JOINTbFORGE, NORTHERNbWATCH, OPERATIONbALLIEDbFORCE, NORTHERNbFORGE, ENDURINGbFREEDOM, COMBATbZONE, or COMBATbZONEbYYYYMMDD", then the Primary Date of Birth (SEQ 0010) in the Authentication Record of an Online Return is not required. Your DOB does not match IRS master record. You should contact IRS (1-800-829-1040) to confirm the DOB in IRS master file. If it is not correct, they will advise you on how to correct the problem, which is very important for you to resolve. If IRS gives you the DOB in its master file, temporarily, log in preferably during off peak hours to enter the DOB matched IRS record to complete the efiling or you can send return by mail Please correct and resubmit BOTH federal and state return. |
| 0523 | an Online Return does not match data from the IRS Master File. Spouse Date of Birth is not required when the Secondary Date of Death (SEQ 0040) on Form 1040/A/EZ is significant. Jointly), and the Special Processing Literal (SEQ 0100) of the Tax Return equals "DESERTbSTORM, HAITI, FORMERbYUGOSLAVIA, UNbOPERATION, JOINTbGUARD, JOINTbFORGE, NORTHERNbWATCH, OPERATIONbALLIEDbFORCE, NORTHERNbFORGE, ENDURINGbFREEDOM, COMBATbZONE, or COMBATbZONEbYYYYMMDD", then the Spouse Date of Birth (SEQ 0040) in the Authentication Record of an Online Return is not required. Your spouse's DOB does not match IRS master record. You should contact IRS (1-800-829-1040) to confirm the DOB in IRS master file. If it is not correct, they will advise you on how to correct the problem, which is very important for you to resolve. If IRS gives you the DOB in its master file, temporarily, log in preferably during off peak hours to enter the DOB matched IRS record to complete the efiling or you can send return by mail Please correct and resubmit BOTH federal and state return. |
| 0524 | Qualifying Person SSN - 1, - 2 (SEQ 214, 223) of Form 2441/Schedule 2 do not match data from the IRS Master File. SSN/NAME of the qualifying Dependent for dependent care credits does not match IRS master record. You should contact IRS (1-800-829-1040) to confirm the SSN / Last Name in IRS master file. If it is not correct, they will advise you on how to correct the problem, which is very important for you to resolve. If IRS gives you the SSN / Last Name in its master file, temporarily, log in preferably during off peak hours to enter this SSN / Last Name EXACTLY matched IRS record to complete the efiling or you can send return by mail Please correct and resubmit BOTH federal and state return. |
| 0525 | Identifying Number Child - 1, - 2 (SEQ 080, 160) of Form 8839 do not match data from the IRS Master File. SSN/NAME of the Dependent on form 8839 does not match IRS master record. You should contact IRS (1-800-829-1040) to confirm the SSN / Last Name in IRS master file. If it is not correct, they will advise you on how to correct the problem, which is very important for you to resolve. If IRS gives you the SSN / Last Name in its master file, temporarily, log in preferably during off peak hours to enter this SSN / Last Name EXACTLY matched IRS record to complete the efiling or you can send return by mail Please correct and resubmit BOTH federal and state return. |
| 0526 | Form 2441/Schedule 2 was previously used for same purpose. Your child care qualifying dependent was filed under another return already. Please correct and resubmit BOTH federal and state return. |
| 0527 | was previously used for same purpose. Your dependent was filed under another return Form 8839 already. Please correct and resubmit BOTH federal and state return. |
| 0528 | 0355) was previously used to claim Education Credit on another tax return. Your dependent was filed under another return Form 8863 already. Please correct and resubmit BOTH federal and state return. |
| 0529 | Record Identification Page 1 cannot duplicate a DCN on a previously accepted electronic return for the current processing year. |
| 0530 | |
| 0531 | the Primary SSN (SEQ 0010). |
| 0532 | the Secondary SSN (SEQ 0030). |
| 0533 | one or more of the Dependents SSN (SEQ +0175, 0185, 0195, 0205 and/or statement records). |
| 0534 | Qualifying Child (ren) SSN (SEQ 0015, 0085). |
| 0535 | and the corresponding Year of Birth (SEQ 0020, 0090) must match data received from the Social Security Administration. SSN/NAME of EIC Dependent: Does not match IRS master record. You should contact IRS (1-800-829-1040) to confirm the SSN / Last Name in IRS master file. If it is not correct, they will advise you on how to correct the problem, which is very important for you to resolve. If IRS gives you the SSN / Last Name in its master file, temporarily, log in preferably during off peak hours to enter this SSN / Last Name EXACTLY matched IRS record to complete the efiling or you can send return by mail Please correct and resubmit BOTH federal and state return. |
| 0536 | 0535-0536 Reserved |
| 0537 | Spouse SSN (SEQ 0030) match data from the IRS Master File. |
| 0538 | 0538-0599 Reserved |
| 0539 | 0538-0599 Reserved |
| 0540 | Possession in the prior year are not eligible to claim Earned Income Tax Credit on electronically filed returns. |
| 0541 | 0538-0599 Reserved |
| 0542 | 0538-0599 Reserved |
| 0543 | 0538-0599 Reserved |
| 0544 | 0538-0599 Reserved |
| 0545 | 0538-0599 Reserved |
| 0546 | 0538-0599 Reserved |
| 0547 | 0538-0599 Reserved |
| 0548 | 0538-0599 Reserved |
| 0549 | 0538-0599 Reserved |
| 0550 | 0538-0599 Reserved |
| 0551 | 0538-0599 Reserved |
| 0552 | 0538-0599 Reserved |
| 0553 | 0538-0599 Reserved |
| 0554 | a dependent’s SSN on another return, then reject the return if there are any dependents SSNs claimed on the return. |
| 0555 | 0538-0599 Reserved |
| 0556 | 0538-0599 Reserved |
| 0557 | 0538-0599 Reserved |
| 0558 | 0538-0599 Reserved |
| 0559 | 0538-0599 Reserved |
| 0560 | corresponding Child Name Control (SEQ 0030, 0080, 0130, 0180) must match data from the IRS Master File. |
| 0561 | 0538-0599 Reserved |
| 0562 | 0538-0599 Reserved |
| 0563 | with Eligibility for Child Tax Credit (SEQ 0178, 0188, 0198, 0208) equal to “X” was previously used for child tax credit. previously used for child tax credit. Your dependent was used for Child Tax Credit already. Remove the dependent or call IRS (800-829-1040) for help to resolve this error. Please correct and resubmit BOTH federal and state return. |
| 0564 | 0538-0599 Reserved |
| 0565 | 0538-0599 Reserved |
| 0566 | or more Child’s SSN (SEQ 0040, 0090, 0140, 0190). |
| 0567 | 0538-0599 Reserved |
| 0568 | 0538-0599 Reserved |
| 0569 | 0538-0599 Reserved |
| 0570 | 0538-0599 Reserved |
| 0571 | 0538-0599 Reserved |
| 0572 | 0538-0599 Reserved |
| 0573 | 0538-0599 Reserved |
| 0574 | 0538-0599 Reserved |
| 0575 | 0538-0599 Reserved |
| 0576 | 0538-0599 Reserved |
| 0577 | 0538-0599 Reserved |
| 0578 | 0538-0599 Reserved |
| 0579 | 0538-0599 Reserved |
| 0580 | 0538-0599 Reserved |
| 0581 | 0538-0599 Reserved |
| 0582 | 0538-0599 Reserved |
| 0583 | 0538-0599 Reserved |
| 0584 | 0538-0599 Reserved |
| 0585 | 0538-0599 Reserved |
| 0586 | 0538-0599 Reserved |
| 0587 | 0538-0599 Reserved |
| 0588 | 0538-0599 Reserved |
| 0589 | 0538-0599 Reserved |
| 0590 | 0538-0599 Reserved |
| 0591 | 0538-0599 Reserved |
| 0592 | 0538-0599 Reserved |
| 0593 | 0538-0599 Reserved |
| 0594 | 0538-0599 Reserved |
| 0595 | 0538-0599 Reserved |
| 0596 | 0538-0599 Reserved |
| 0597 | 0538-0599 Reserved |
| 0598 | 0538-0599 Reserved |
| 0599 | 0538-0599 Reserved |
| 0600 | file Form 8862 to Claim Earned Income Credit after disallowance. Form 8862 is missing from the tax return and it is required. |
| 0601 | |
| 0602 | must equal the current tax year. |
| 0603 | must equal "X". If Qualifying Child of Another Person - No Box (SEQ 0030) does not equal "X", the taxpayer is not eligible to file Form 8862 and claim Earned Income Credit. |
| 0604 | |
| 0605 | |
| 0606 | allowed to claim the Earned Income Credit for this tax year. |
| 0607 | first occurrence of Form 8866 can have significant data in Total Interest Due on Increase (SEQ 430) or Total Interest to be Refunded on Decrease (SEQ 440). |
| 0608 | 0608-0609 Reserved |
| 0609 | 0608-0609 Reserved |
| 0610 | a foreign country), then the following fields must be present: Foreign Street Address (SEQ 062), Foreign City, State or Province, Postal Code (SEQ 064), and Foreign Country (SEQ 066); and the following fields cannot be present: Name Line 2 (SEQ 070), Street Address (SEQ 080), City (SEQ 083), State Abbreviation (SEQ 087), and Zip Code (SEQ 095). If Address Ind (SEQ 097) is not equal to "3", then the following fields cannot be present: Foreign Street Address (SEQ 062), Foreign City, State or Province, Postal Code (SEQ 064), and Foreign Country (SEQ 066). You cannot enter United States for foreign country. If you have foreign address, select "." for state. Please correct and resubmit BOTH federal and state return. |
| 0611 | cannot have leading or consecutive embedded spaces. The only special characters permitted are space, hyphen (-), and slash (/). Your foreign address is NOT valid. Refer to above rules. Please correct and resubmit BOTH federal and state return. |
| 0612 | 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 (/). Your foreign City, State or Province is NOT valid. Refer to above rules. Please correct and resubmit BOTH federal and state return. |
| 0613 | must contain a minimum of three alpha characters. This field cannot contain consecutive embedded spaces and must contain only alpha characters and spaces. Do not abbreviate the country name. |
| 0614 | when State Abbreviation (SEQ 087) equals "AS", "GU", "MP", "PR", or "VI", or when Address Ind (SEQ 097) equals "3". |
| 0615 | "MP", "PR", or "VI"; or Address Ind (SEQ 0097) equals "3"; or any of the following forms are present: Form 4563, Form 5074, Form 8689, Form 8833, Form 8854, Form 8891 and/or Form W-2GU, then the return must be processed at Austin Submission Processing Center. |
| 0616 | significant, then a period (.) must be present in Employee State (SEQ 113). Form W2G - When Winner’s Address Continuation (SEQ 143) is significant, then a period (.) must be present in Winners' State (SEQ 146). Form W-2GU - When Employee Address Continuation (SEQ 105) is significant, then a period (.) must be present in Employee State (SEQ 113). Form 1099R - When Recipient’s Address Continuation (SEQ 080) is significant, then a period (.) must be present in Recipient's State (SEQ 092). |
| 0617 | 0617-0618 Reserved |
| 0618 | Filing Status (SEQ 0130) of the tax form must equal "2". |
| 0619 | Injured Spouse Box (SEQ 060) cannot both equal "X" and cannot both equal blank. |
| 0620 | be significant: either First Injured Spouse Box (SEQ 030) or Second Injured Spouse Box (SEQ 060), and either Community Property State-Yes Box (SEQ 150) or Community Property State-No Box (SEQ 160). |
| 0621 | equal to "X", one or more of the following community state's abbreviation must be significant: SEQ 161 Community Property State Abbreviation for Arizona; SEQ 162 Community Property State Abbreviation for California; SEQ 163 Community Property State Abbreviation for Idaho; SEQ 164 Community Property State Abbreviation for Louisiana; SEQ 165 Community Property State Abbreviation for Nevada; SEQ 166 Community Property State Abbreviation for New Mexico; SEQ 167 Community Property State Abbreviation for Texas; SEQ 168 Community Property State Abbreviation for Washington; and/or SEQ 169 Community Property State Abbreviation for Wisconsin. See Attachment 5 - Community Property States Abbreviations |
| 0622 | significant, then the sum of Total Other Income-Injured Spouse (SEQ 220) and Total Other Income-Other Spouse (SEQ 230) must equal Total Other Income-Joint Return (SEQ 210). |
| 0623 | |
| 0624 | (SEQ 0540) is significant, then the sum of Standard or Itemized Deduction-Injured Spouse (SEQ 0550) and Standard or Itemized Deduction-Other Spouse (SEQ 0560) must equal Standard or Itemized Deduction-Joint Return (SEQ 0540). |
| 0625 | then either Exemptions-Injured Spouse (SEQ 580) or Exemptions- Other Spouse (SEQ 590) must be present and Exemptions-Joint Return (SEQ 570) must equal Total Exemptions (SEQ 360) of Form 1040/1040A. |
| 0626 | the sum of Credits-Injured Spouse (SEQ 610) and Credits-Other Spouse (SEQ 620) must equal Credits-Joint Return (SEQ 600). |
| 0627 | is significant, the sum of Estimated Tax Payments-Injured Spouse (SEQ 700) and Estimated Tax Payments-Other Spouse (SEQ 710) must equal Estimated Tax Payments-Joint Return (SEQ 690). |
| 0628 | 8854 and 8891 must not be present. |
| 0629 | Form 1040/1040A/1040EZ must not be present: Foreign Street Address (SEQ 062), Foreign City, State or Province (SEQ 064), or Foreign Country (SEQ 066). |
| 0630 | (SEQ 087) of Form 1040/1040A/1040EZ cannot equal "AS", "GU", "MP", "PR", or "VI". When Form 8379 is present, Forms W-2GU, 4563, 5074, and 8689 must not be present. |
| 0631 | Form 1040/1040A must equal "2" (Married Filing Joint) or Secondary SSN (SEQ 030) of Form 1040EZ must be present. |
| 0632 | Category 3 Attachment (SEQ 136) must equal "STMbnn". Income (U.S. Dollars) (SEQ 2130) is significant, Attach Schedule-Other Income (SEQ 2140) must equal "STMbnn". Deductions (U.S. Dollars) (SEQ 2310) is significant, Attach Schedule-Other Deductions (SEQ 2320) must equal "STMbnn". Current Assets - End (SEQ 2790) is significant, Other Current Assets (Attach Schedule) (SEQ 2800) must equal "STMbnn". Investment In Subsidiaries - End (SEQ 2850) is significant, Investment In Subsidiaries (Attach Schedule)(SEQ 2860) must equal "STMbnn". Investments - End (SEQ 2890) is significant, Other Investments (Attach Schedule) (SEQ 2900) must equal "STMbnn". Other Assets - End (SEQ 3110) is significant, Other Assets (Attach Schedule) (SEQ 3120) must equal "STMbnn". Current Liabilities - End (SEQ 3190) is significant, Other Current Liabilities (Attach Schedule) (SEQ 3200) must equal "STMbnn". Liabilities - End (SEQ 3250) is significant, Other Liabilities (Attach Schedule) (SEQ 3260) must equal "STMbnn". Paid-in or Capital Surplus - End (SEQ 3315) is significant, Paid-in or Capital Surplus (Attach Reconciliation) (SEQ 3320) must equal "STMbnn". significant, Own 10% Yes Attachment (SEQ 3425) must equal "STMbnn". Foreign Entities Yes Attachment (SEQ 3465) must equal "STMbnn" or Paper Document Indicator 2 (Form 8858) of the Summary Record must contain 1 in the Summary Record. (Net Subtractions) (SEQ 3630) is significant, Other Earnings (Attach Schedule) (SEQ 3635) must equal "STMbnn". or Did Any Become Unblocked (Yes Box) (SEQ 3800) is significant, Statement (If Yes, Explain) (SEQ 3810) must equal " STMbnn". |
| 0633 | 2740, 2930, 2940, 2970, 2980, 3070, 3080, 3350 and 3360. |
| 0634 | Tax Year (SEQ 750) is significant, then Deduction for Dividends Paid During Tax Year (SEQ 750) must equal Deduction for Dividends Paid (SEQ 640). |
| 0635 | |
| 0636 | (SEQ 0090) is significant, at least one Schedule K-1 (Form 8865) must be present. |
| 0637 | valid range (111100 - 813000). |
| 0638 | significant, all of the following fields must be significant: Name Constructive Ownership (SEQ 1050), Address Constructive Ownership (SEQ 1060), City Constructive Ownership (SEQ 1070), State Constructive Ownership (SEQ 1080), Zip Code Constructive Ownership (SEQ 1090) and Identifying Number Constructive Ownership (SEQ 1100). |
| 0639 | Receipts or Sales (SEQ 2220) or Less Returns and Allowances (SEQ 2230) must be significant. |
| 0640 | (SEQ 2240) or Cost of Goods Sold (SEQ 2250) must be significant. |
| 0641 | significant, Schedule F (Form 1040) must be present. |
| 0642 | one of the following fields must be significant: Gross Profits (SEQ 2260), Ordinary Income (Loss) (SEQ 2270), Net Farm Profit (Loss) (SEQ 2280), Net Gain (Loss)(SEQ 2290) or Other Income (Loss) (SEQ 2300). |
| 0643 | one of the following fields must be significant: Salaries & Wages (SEQ 2320), Guaranteed Payments to Partners (SEQ 2330), Repairs & Maintenance (SEQ 2340), Bad Debts (SEQ 2350), Rent(SEQ 2360), Taxes & Licenses (SEQ 2370), Interest (SEQ 2380), Depreciation (SEQ 2390), Less Depreciation Reported on Schedule A (SEQ 2400), Depletion (SEQ 2410), Retirement Plans (SEQ 2420), Employee Benefit Programs (SEQ 2430) or Other Deductions (SEQ 2440). |
| 0644 | significant, Net S-T Entire Year Capital Gain (Loss) (SEQ 3230) or Other Income (Loss) (SEQ 3280) must be significant. |
| 0645 | |
| 0646 | is significant, Net L-T Capital Gain (Loss) (SEQ 3240) or Other Income (Loss) (SEQ 3280) must be significant. |
| 0647 | is significant, Form 4797 must be present. |
| 0648 | (SEQ 3410) is significant, Form 3468 must be present. |
| 0649 | |
| 0650 | |
| 0651 | |
| 0652 | |
| 0653 | one or more Forms 8609-A must be present. |
| 0654 | significant, a matching number of Forms 8609-A must be present. |
| 0655 | the EIN Foreign Partnership (SEQ 0650) must be numeric and the first two positions must be equal to a valid District Office Code. Refer to Attachment 7 for EIN's Prefix Codes. |
| 0656 | |
| 0657 | |
| 0658 | 0658, 0659 Reserved |
| 0659 | 0658, 0659 Reserved |
| 0660 | |
| 0661 | (SEQ 0960) is significant, Attach List of Entities (SEQ 0965) must equal "STMbnn" or Paper Document Indicator 2 (Form 8858) of the Summary Record must contain 1 in Summary Record. When Ordinary Income (Loss)(SEQ 2270) is significant, Ordinary Income (Loss)(Attach Schedule)(SEQ 2275) must equal " STMbnn". When Other Income (Loss) (SEQ 2300) is significant, Other Income (Loss)(Attach Schedule)(SEQ 2305) must equal " STMbnn". When Other Deductions (SEQ 2440) is significant, Other Deductions (Attach Schedule) (SEQ 2445) must equal "STMbnn". When Expenses From Other Rental Activities (SEQ 3180) is significant, Expenses (Attach Schedule)(SEQ 3185) must equal "STMbnn". When Other Income (Loss) (SEQ 3280) is significant, Other Income (Loss) (Attach Schedule) (SEQ 3285) must equal "STMbnn". When Contributions (SEQ 3300) is significant, Charitable Contributions (Attach Schedule) (SEQ 3305) must equal "STMbnn". When Other Deductions (SEQ 3350) is significant, Other Deductions (Attach Schedule) (SEQ 3355) must equal "STMbnn". When Other AMT (SEQ 3720) is significant, Other AMT Items (Attach Schedule) (SEQ 3725) must equal "STMbnn". When Other Current Assets BOY (SEQ 3940) or Other Current Assets EOY (SEQ 3950) is significant, Other Current Assets (Attach Schedule) (SEQ 3955) must equal " STMbnn". When Other Investments BOY (SEQ 3980) or Other Investments EOY (SEQ 3990) is significant, Other Investments (Attach Schedule) (SEQ 3995) must equal "STMbnn". When Other Assets BOY (SEQ 4200) or Other Assets EOY (SEQ 4210) is significant, Other Assets (Attach Schedule) (SEQ 4215) must equal "STMbnn". When Other Current Liabilities BOY (SEQ 4280) or Other Current Liabilities EOY (SEQ 4290) is significant, Other Current Liabilities (Attach Schedule) (SEQ 4295) must equal " STMbnn". When Other Liabilities BOY (SEQ 4340) or Other Liabilities EOY (SEQ 4350) is significant, Other Liabilities (Attach Schedule) (SEQ 4355) must equal "STMbnn". When Listed Categories BOY (SEQ 4460) or Listed Categories EOY (SEQ 4470) is significant, Listed Categories (Attach Schedule) (SEQ 4475) must equal "STMbnn". When Total Other Increases (SEQ 4690) is significant, Other Increases (Itemize) (SEQ 4685) must equal " STMbnn". When Total Other Decreases (SEQ 4730) is significant, Other Decreases (Itemize) (SEQ 4725) must equal " STMbnn". |
| 0662 | 2330, 2360, 2370, 2380 and 3100. |
| 0663 | |
| 0664 | 0170) of the TRANA Record is equal to "O", then the PIN Type Code (SEQ 008) must equal either "O" or Blank. Authentication Record - When the Transmission Type Code (SEQ 0170) of the TRANA Record is equal to Blank, then the PIN Type Code (SEQ 008) must equal "P", or "S". |
| 0665 | than zero. |
| 0666 | Form 8801 must be present. |
| 0667 | 1231) (SEQ 456) or Form 8824 Ordinary Gain/Loss for Entire Yr (SEQ 974) is significant, then Form 8824 must be present. |
| 0668 | participate in the Self-Select PIN program since the Primary Taxpayer is a duplicate on the IRS File. You already filed your return. PIN is not valid. Please correct and resubmit BOTH federal and state return. |
| 0669 | to participate in the Self-Select PIN program since the Secondary Taxpayer is a duplicate on the IRS File. Your spouse already filed his/her return. PIN is not valid. Please correct and resubmit BOTH federal and state return. |
| 0670 | Your electronic signature authenication is INVALID or MISSING. You can call IRS (800-829-1040) to get correct AGI or preferably you can efile without AGI. You can bypass AGI authenication by submit form 8453-OL by click [PRINT/FILE], then select [Electronic Signature], select NO for question about AGI. Please correct and resubmit BOTH federal and state return. "S", then the following fields must be present; Primary Date of Birth (SEQ 0010), Primary Prior Year Adjusted Gross Income (SEQ 0020) or Primary Prior Year PIN (SEQ 0025), Primary Taxpayer Signature (SEQ 0035). Jointly), and the Primary Date of Death (SEQ 0020) is significant and the Secondary Date of Death (SEQ 0040) is not significant on the Tax Return, only the secondary fields (SEQ 0040, 0050 or 0055 and 0065) are required on the Authentication Record. Jointly), and the Primary Date of Death (SEQ 0020) "AND" the Secondary Date of Death (SEQ 0040) are significant on the Tax Return, only the primary fields (SEQ 0010, 0020 or 0025 and 0035) are required on the Authentication Record. Jointly), and the Special Processing Literal (SEQ 0100) of the Tax Return equals "DESERTbSTORM, HAITI, FORMERbYUGOSLAVIA, UNbOPERATION, JOINTbGUARD, JOINTbFORGE, NORTHERNbWATCH, OPERATIONbALLIEDbFORCE, NORTHERNbFORGE, ENDURINGbFREEDOM, COMBATbZONE, or COMBATbZONEbYYYYMMDD", then either the primary fields (SEQ 0010, 0020, 0025, 0035) or The Secondary fields (SEQ 0040, 0050, 0055, 0065 are required on the Authentication Record. |
| 0671 | Your electronic signature authenication is INVALID or MISSING. You can call IRS (800-829-1040) to get correct AGI or preferably you can efile without AGI. You can bypass AGI authenication by submit form 8453-OL by click [PRINT/FILE], then select [Electronic Signature], select NO for question about AGI. Please correct and resubmit BOTH federal and state return. equal to "S" and Filing Status (SEQ 0130) is "2" (Married Filing Jointly), then the following fields must be present; Spouse Date of Birth (SEQ 0040), Spouse Prior Year Adjusted Gross Income (SEQ 0050) and Spouse Signature (SEQ 0055), and Spouse Signature (SEQ 0065) Exception: When the Filing Status (SEQ 0130) equals "2" (Married Filing Jointly), and the Secondary Date of Death (SEQ 0040) is significant on the Tax Return, only the primary fields (SEQ 0010, 0020 or 0025 and 0035) are required on the Authentication Record. Jointly), and the Special Processing Literal (SEQ 0100) of the Tax Return equals "DESERTbSTORM, HAITI, FORMERbYUGOSLAVIA, UNbOPERATION, JOINTbGUARD, JOINTbFORGE, NORTHERNbWATCH, OPERATIONbALLIEDbFORCE, NORTHERNbFORGE, ENDURINGbFREEDOM, COMBATbZONE, or COMBATbZONEbYYYYMMDD", then either the primary fields (SEQ 0010, 0020, 0025, 0035) or The secondary fields (SEQ 0040, 0050, 0055, 0065) are, required on the Authentication Record. |
| 0672 | Your electronic signature authenication is INVALID or MISSING. You can call IRS (800-829-1040) to get correct AGI or preferably you can efile without AGI. You can bypass AGI authenication by submit form 8453-OL by click [PRINT/FILE], then select [Electronic Signature], select NO for question about AGI. Please correct and resubmit BOTH federal and state return. equal to "P" or "S", then the ERO EFIN/PIN (SEQ 090) must be present. When the PIN Type Code (SEQ 008) is equal to "O", then the ERO EFIN/PIN (SEQ 090) cannot be present. |
| 0673 | |
| 0674 | Your electronic signature authenication is INVALID or MISSING. You can call IRS (800-829-1040) to get correct AGI or preferably you can efile without AGI. You can bypass AGI authenication by submit form 8453-OL by click [PRINT/FILE], then select [Electronic Signature], select NO for question about AGI. Please correct and resubmit BOTH federal and state return. equal to "P", "S" or "O", then Primary Taxpayer Signature (SEQ 1321) on the Tax Return must be five digits and cannot be all zeros. and The Primary Taxpayer Signature (SEQ 1321) on the Tax Return must match the Primary Taxpayer Signature (SEQ 035) on the Authentication Record. Filing Jointly), the Primary Date of Death (SEQ 0020) is significant and the Secondary Date of Death (SEQ 0040) is "NOT" significant on the Tax Return, the Spouse Signature (SEQ 1324) on the Tax Return must be five digits and cannot be all zeros. And The Spouse Signature (SEQ 1324) on the Tax Return must match the Spouse Signature (SEQ 0065) on the Authentication Record. Jointly) and the Primary Date of Death (SEQ 0020) "AND" the Secondary Date of Death (SEQ 0040) are significant on the Tax Return, the Primary Taxpayer Signature (SEQ 1321) on the Tax Return must be five digits and cannot be all zeros. And The Primary Taxpayer Signature (SEQ 1321) on the Tax Return must match the Primary Taxpayer Signature (SEQ 0035) on the Authentication Record. Taxpayer Signature (SEQ 0035) cannot be present. the Special Processing Literal (SEQ 0100) on the Tax Return equals "DESERTbSTORM, HAITI, FORMERbYUGOSLAVIA, UNbOPERATION, JOINTbGUARD, JOINTbFORGE, NORTHERNbWATCH, OPERATIONbALLIEDbFORCE, NORTHERNbFORGE, ENDURINGbFREEDOM, COMBATbZONE, or COMBATbZONEbYYYYMMDD", the Primary Taxpayer Signature (SEQ 1321) on the Tax Return must be five digits and cannot be all zeros and the Primary Taxpayer Signature (SEQ 1321) on the Tax Return must match the Primary Taxpayer Signature (SEQ 0035) on the Authentication Record or The Spouse Signature (SEQ 1324) on the Tax Return must be five digits and cannot be all zeros and the Spouse Signature (SEQ 1324) on the Tax Return must match the Spouse Signature (SEQ 0065) on the Authentication Record. |
| 0675 | Your electronic signature authenication is INVALID or MISSING. You can call IRS (800-829-1040) to get correct AGI or preferably you can efile without AGI. You can bypass AGI authenication by submit form 8453-OL by click [PRINT/FILE], then select [Electronic Signature], select NO for question about AGI. Please correct and resubmit BOTH federal and state return. equal to "P", "S" or "O" and the Filing Status (SEQ 130) is "2" (Married Filing Jointly), then Spouse Signature (SEQ 1324) on the Tax Return must be five digits and cannot be all zeros. And The Spouse Signature (SEQ 1324) on the Tax Return must match the Spouse Signature (SEQ 065) on the Authentication Record. Jointly) and the Secondary Date of Death (SEQ 0040) is significant on the Tax Return, Primary Taxpayer Signature (SEQ 1321) on the Tax Return must be five digits and cannot be all zeros; And The Primary Taxpayer Signature (SEQ 1321) on the Tax Return Must match the Primary Taxpayer Signature (SEQ 0035) on the Authentication Record. Status (SEQ 0130) equals "2" (Married Filing Jointly) on the return, the Spouse Signature (SEQ 0065) cannot be present on the Authentication Record. the Special Processing Literal (SEQ 0100) on the Tax Return equals "DESERTbSTORM, HAITI, FORMERbYUGOSLAVIA, UNbOPERATION, JOINTbGUARD, JOINTbFORGE, NORTHERNbWATCH, OPERATIONbALLIEDbFORCE, NORTHERNbFORGE, ENDURINGbFREEDOM, COMBATbZONE, or COMBATbZONEbYYYYMMDD”, the Primary Taxpayer Signature (SEQ 1321) on the Tax Return must be five digits and cannot be all zeros and the Primary Taxpayer Signature (SEQ 1321) on the Tax Return must match the Primary Taxpayer Signature (SEQ 0035) on the Authentication Record or The Spouse Signature (SEQ 1324) on the Tax Return must be five digits and cannot be all zeros and the Spouse Signature (SEQ 1324) on the Tax Return must match the Spouse Signature (SEQ 0065) on the Authentication Record. |
| 0676 | Your electronic signature authenication is INVALID or MISSING. You can call IRS (800-829-1040) to get correct AGI or preferably you can efile without AGI. You can bypass AGI authenication by submit form 8453-OL by click [PRINT/FILE], then select [Electronic Signature], select NO for question about AGI. Please correct and resubmit BOTH federal and state return. equal to "P", "S", or "O" and the Filing Status (SEQ 0130) is "2" (Married Filing Jointly), then the Primary Taxpayer Signature (SEQ 0035) and Spouse Signature (SEQ 0065) both must be present. Jointly) and the Secondary Date of Death (SEQ 0040) is significant and on the Tax Return, only the Primary Taxpayer Jointly) and the Secondary Date of Death (SEQ 0040) is significant and the Primary Date of Death (SEQ 0020) is "NOT" significant on the Tax Return, only the primary field (SEQ 0035) must be present on the Authentication Record. Jointly) and the Primary Date of Death (SEQ 0020) "AND" the Secondary Date of Death (SEQ 0040) are significant on the Tax Return, only the primary field (SEQ 0035) must be present on the Authentication Record. the Filing Status is other than "2" (Married Filing Jointly), the Spouse Signature (SEQ 0065) cannot be present on the Authentication Record. the Special Processing Literal (SEQ 0100) of the Tax Return equals "DESERTbSTORM, HAITI, FORMERbYUGOSLAVIA, UNbOPERATION, JOINTbGUARD, JOINTbFORGE, NORTHERNbWATCH, OPERATIONbALLIEDbFORCE, NORTHERNbFORGE, ENDURINGbFREEDOM, COMBATbZONE, or COMBATbZONEbYYYYMMDD”, then either the Primary Taxpayer Signature (SEQ 0035) or Spouse Signature (SEQ 0065) must be present on the Authentication Record. |
| 0677 | participate in the Self-Select PIN program, if they are under the age of sixteen and has never filed a tax return. Your electronic signature authenication is INVALID or MISSING. You can call IRS (800-829-1040) to get correct AGI or preferably you can efile without AGI. You can bypass AGI authenication by submit form 8453-OL by click [PRINT/FILE], then select [Electronic Signature], select NO for question about AGI. Please correct and resubmit BOTH federal and state return. |
| 0678 | to participate in the Self-Select PIN program since they are under the age of sixteen and did not file a tax return in the previous year. Your electronic signature authenication is INVALID or MISSING. You can call IRS (800-829-1040) to get correct AGI or preferably you can efile without AGI. You can bypass AGI authenication by submit form 8453-OL by click [PRINT/FILE], then select [Electronic Signature], select NO for question about AGI. Please correct and resubmit BOTH federal and state return. |
| 0679 | Your electronic signature authenication is INVALID or MISSING. You can call IRS (800-829-1040) to get correct AGI or preferably you can efile without AGI. You can bypass AGI authenication by submit form 8453-OL by click [PRINT/FILE], then select [Electronic Signature], select NO for question about AGI. Please correct and resubmit BOTH federal and state return. equal to "S" or "O", the Primary Prior Year Adjusted Gross Income (SEQ 020) or Primary Prior Year PIN (SEQ 0025) must match the Primary Prior Year Adjusted Gross Income or Primary Prior Year PIN on the IRS Master File Jointly) and the Primary Date of Death (SEQ 0020) is significant and the Secondary Date of Death (SEQ 0040) is not significant on the Tax Return, the Spouse Prior Year Adjusted Gross Income (SEQ 0050) or Spouse Prior Year PIN (SEQ 0055) on the Authentication Record must match the Spouse Prior Year Adjusted Gross Income or Spouse Prior Year PIN on the IRS Master File. Jointly) and the Primary Date of Death (SEQ 0020) "AND" the Secondary Date of Death (SEQ 0040) are significant on the Tax Return, the primary Prior Year Adjusted Gross Income on the Authentication Record must match the Primary Prior Year Adjusted Gross Income on the IRS Masterfile. Jointly) and the Primary Date of Death (SEQ 0020) and the Secondary Date of Death (SEQ 0040) 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 Masterfile. Jointly) and the Special Processing Literal (SEQ 0100) of the Tax Return equals "DESERTbSTORM", "HAITI", "FORMERbYUGOSLAVIA", "UNbOPERATION", "JOINTbGUARD", "JOINTbFORGE", "NORTHERNbWATCH", "PERATIONbALLIEDbFORCE", "NORTHERNbFORGE", "ENDURINGbFREEDOM", "COMBATbZONE", or "COMBATbZONEbYYYYMMDD", the Primary Prior Year Adjusted Gross Income (SEQ 0020) or Primary Prior Year PIN (SEQ 0025) on 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 (SEQ 0050) or Spouse Prior Year PIN (SEQ 0055) on the Authentication Record must match the Spouse Prior Year Adjusted Gross Income or Spouse Prior Year PIN on the IRS Master File. |
| 0680 | Your electronic signature authenication is INVALID or MISSING. You can call IRS (800-829-1040) to get correct AGI or preferably you can efile without AGI. You can bypass AGI authenication by submit form 8453-OL by click [PRINT/FILE], then select [Electronic Signature], select NO for question about AGI. Please correct and resubmit BOTH federal and state return. equals "S" or "O" and the Filing Status (SEQ 0130) is "2" (Married Filing Jointly), the Spouse Prior Year Adjusted Gross Income (SEQ 0050) or Spouse Prior Year PIN (SEQ 0055) must match the Spouse Prior Year Adjusted Gross Income or Spouse Prior Year PIN on the IRS Master File. Jointly), the Secondary Date of Death (SEQ 0040) is significant on the Tax Return, the Primary Prior Year Adjusted Gross Income (SEQ 0020) or Primary Prior Year PIN (SEQ 0025) on the Authentication Record must match the Primary Prior Year Adjusted Gross Income or Primary Prior Year PIN on the IRS Master File. Jointly) and the Special Processing Literal (SEQ 0100) of the Tax Return equals "DESERTbSTORM", "HAITI", "FORMERbYUGOSLAVIA", "UNbOPERATION", "JOINTbGUARD", "JOINTbFORGE", "NORTHERNbWATCH", "OPERATIONbALLIEDbFORCE", "NORTHERNbFORGE", "ENDURINGbFREEDOM", "COMBATbZONE", or "COMBATbZONEbYYYYMMDD", the Primary Prior Year Adjusted Gross Income (SEQ 0020) or Primary Prior Year PIN (SEQ 0025) 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 (SEQ 0050) or Spouse Prior Year PIN (SEQ 0055) on the Authentication Record must match the Spouse Prior Year Adjusted Gross Income or Spouse Prior Year PIN on the IRS Master File. |
| 0681 | Your electronic signature authenication is INVALID or MISSING. You can call IRS (800-829-1040) to get correct AGI or preferably you can efile without AGI. You can bypass AGI authenication by submit form 8453-OL by click [PRINT/FILE], then select [Electronic Signature], select NO for question about AGI. Please correct and resubmit BOTH federal and state return. "O", then the following fields must be present; Primary Date of Birth (SEQ 0010), Primary Prior Year Adjusted Gross Income (SEQ 0020) or Primary Prior Year PIN (SEQ 0025), Primary Taxpayer Signature (SEQ 0035). Jointly), and the Primary Date of Death (SEQ 0020) is significant and the Secondary Date of Death (SEQ 0040) is not significant on the Tax Return, the secondary fields (SEQ 0040, 0050 or 0055, 0065) are required on the Authentication Record. Jointly), and the Primary Date of Death (SEQ 0020) and the Secondary Date of Death (SEQ 0040) are significant on the Tax Return, the primary fields (SEQ 0010, 0020 or 0025, 0035) are required on the Authentication Record. Jointly) and the Special Processing Literal (SEQ 0100) of the Tax Return equals "DESERTbSTORM", "HAITI", "FORMERbYUGOSLAVIA", "UNbOPERATION", "JOINTbGUARD", "JOINTbFORGE", "NORTHERNbWATCH", "OPERATIONbALLIEDbFORCE", "NORTHERNbFORGE", "ENDURINGbFREEDOM", "COMBATbZONE", or "COMBATbZONEbYYYYMMDD", then either the primary fields (SEQ 0010, 0020 or 0025, 0035) or the secondary fields (SEQ 0040, 0050 or 0055, 0065) are required on the Authentication Record. |
| 0682 | Your electronic signature authenication is INVALID or MISSING. You can call IRS (800-829-1040) to get correct AGI or preferably you can efile without AGI. You can bypass AGI authenication by submit form 8453-OL by click [PRINT/FILE], then select [Electronic Signature], select NO for question about AGI. Please correct and resubmit BOTH federal and state return. "O" and Filing Status (SEQ 0130) is "2" (Married Filing (SEQ 0050) or Spouse Prior Year PIN (SEQ 0055) and Spouse Signature (SEQ 0065). Jointly), and the Secondary Date of Death (SEQ 0040) is When the Filing Status (SEQ 0130) equals "2" (Married Filing "UNbOPERATION", "JOINTbGUARD", "JOINTbFORGE", "NORTHERNbWATCH", "OPERATIONbALLIEDbFORCE", "NORTHERNbFORGE", "ENDURINGbFREEDOM", "COMBATbZONE", or "COMBATbZONEbYYYYMMDD", the primary fields (SEQ 0010, 0020 or 0025, 0035) are required on the Authentication Record or The secondary fields (SEQ 0040, 0050 or 0055, 0065) are required on the Authentication Record. |
| 0683 | Your electronic signature authenication is INVALID or MISSING. You can call IRS (800-829-1040) to get correct AGI or preferably you can efile without AGI. You can bypass AGI authenication by submit form 8453-OL by click [PRINT/FILE], then select [Electronic Signature], select NO for question about AGI. Please correct and resubmit BOTH federal and state return. equal to "P" or "S", the first six numeric of the ERO EFIN/PIN (SEQ 090) must equal the Electronic Filer ID Number (EFIN) in the Declaration Control Number (DCN)(11 digits total). |
| 0684 | Your electronic signature authenication is INVALID or MISSING. You can call IRS (800-829-1040) to get correct AGI or preferably you can efile without AGI. You can bypass AGI authenication by submit form 8453-OL by click [PRINT/FILE], then select [Electronic Signature], select NO for question about AGI. Please correct and resubmit BOTH federal and state return. equals "P", "S" or "O", then the Paper Document Indicator 1Z (SEQ 0150) or Paper Document Indicator 2 (SEQ 0153) or Paper Document Indicator 6 (SEQ 0165) or Paper Document Indicator 7 (SEQ 0168) or Paper Document Indicator 8 (SEQ 0171) or Paper Document Indicator 9 (SEQ 0174) or Paper Document Indicator 10 (SEQ 0177) or Paper Document Indicator 11 (SEQ 0181) of Summary Record cannot be present. |
| 0685 | equal the number of preparer notes computed by the IRS. |
| 0686 | (SEQ 120) must equal the number of election explanations computed by the IRS. |
| 0687 | (SEQ 130) must equal the number of regulatory explanations computed by the IRS. |
| 0688 | equal the count of authentication record computed by the IRS. |
| 0689 | (SEQ 070) must equal current processing year. |
| 0690 | Form is greater than zero, then a Tax Type Code of Form 1040, Form 1040A or Form 1040EZ cannot be present. |
| 0691 | cannot be greater than Amount Owed (SEQ 1290) of the Tax Form. |
| 0692 | than zero. |
| 0693 | be up to four additional occurrences, for Estimated Payment, with Tax Type Code (SEQ 0070) of "1040S". |
| 0694 | equal to "S", then the Jurat/Disclosure Code (SEQ 075) must equal "C". |
| 0695 | equal to "P", then the Jurat/Disclosure Code (SEQ 075) must equal "D". |
| 0696 | equal to "O", then the Jurat/Disclosure Code (SEQ 075) must equal "A". |
| 0697 | "P", then the following field must be present; Primary Taxpayer Signature (SEQ 0035). Exceptions: When the Filing Status (SEQ 0130) equals "2" (Married Filing Jointly), and the Primary Date of Death (Seq 0020) is significant and the Secondary Date of Death (SEQ 0040) is not significant on the Tax Return , the secondary field (SEQ 0065) is required on Jointly), and the Primary Date of Death (SEQ 0020) and the Secondary Date of Death (SEQ 0040) are significant on the Tax Return, the primary field (SEQ 0035) is required on the Authentication Record. When the Filing Status (SEQ 0130) equals "2" (Married Filing Jointly) and the Special Processing Literal (SEQ 0100) of the Tax Return equals "DESERTbSTORM", "HAITI", "FORMERbYUGOSLAVIA", "UNbOPERATION", "JOINTbGUARD", "JOINTbFORGE", "NORTHERNbWATCH", "OPERATIONbALLIEDbFORCE", "NORTHERNbFORGE", "ENDURINGbFREEDOM", "COMBATbZONE", or "COMBATbZONEbYYYYMMDD", the primary field (SEQ 0035) is required on the Authentication Record or |
| 0698 | "P" and Filing Status (SEQ 0130) is "2" (Married Filing Jointly), then the following field must be present; Spouse Signature (SEQ 0065). Jointly) and the Secondary Date of Death (SEQ 0040) is significant on the Tax Return, the primary field (SEQ 0035) is required on the Authentication Record. When the Filing Status equals "2" (Married Filing Jointly) and the Special Processing Literal (SEQ 0100) of the Tax Return equals "DESERTbSTORM", "HAITI", "FORMERbYUGOSLAVIA", "UNbOPERATION", "JOINTbGUARD", "JOINTbFORGE", "NORTHERNbWATCH", "OPERATIONbALLIEDbFORCE", "NORTHERNbFORGE", "ENDURINGbFREEDOM", "COMBATbZONE", or "COMBATbZONEbYYYYMMDD", the primary field (SEQ 0035) is required on the Authentication Record or The secondary field (SEQ 0065) is required on the Authentication Record. |
| 0699 | "P", then the following fields must not be present; Primary Prior Year Adjusted Gross Income (SEQ 0020), Primary Prior Year PIN (SEQ 0025), Spouse Prior Year Adjusted Gross Income (SEQ 0050) and Spouse Prior Year PIN (SEQ 0055). |
| 0700 | equals "X", Statement Required by Regulations (SEQ 050) must equal "STMbnn". |
| 0701 | or Form 1099-B Adjustments Col. (c) (SEQ 0205) is significant, Form 1099-B Adjustment Schedule (SEQ 0190) must contain "STMbnn". |
| 0702 | Support Last (SEQ 030) must be significant. |
| 0703 | (SEQ 045), SSN (SEQ 050), Street Address (SEQ 060), City (SEQ 070), State Abbr (SEQ 080), and Zip Code (SEQ 090) must be significant, else reject the return. |
| 0704 | |
| 0705 | |
| 0706 | Tax Year, else reject the return. |
| 0707 | equal one of the following Dependent First (SEQs 0170, 0180, 0190, 0200). Last Name of Person Supported (SEQ 0030) must equal one of the following: Dependent Last Name (SEQs 0171, 0181, 0191, 0201) |
| 0708 | be within the valid ranges of SSNs. It must be all numeric characters and cannot equal all zeroes or all nines. Refer to Attachment 9 for valid ranges of Social security Numbers. Form 2120 - SSN of T/P Not Claiming Dependent (SEQ 170, 050, 110, and 230) cannot equal Primary SSN (SEQ 010) of Form 1040/1040A and Filing Status (SEQ 130) equals "1", "3", "4", or "5" Form 2120 - SSN of T/P Not Claiming Dependent (SEQ 170) cannot equal Primary SSN (010) or Secondary SSN (SEQ 030) of Form 1040/1040A with Filing Status (SEQ 130) equals "2". |
| 0709 | Request) and a Form Payment (Balance Due Payment) are attached to the 1040, 1040A, or 1040EZ, the Payment With Tax Return (SEQ 0290) on the Form 9465 must equal to the Amount of Tax Payment (SEQ 0060) on the Form Payment. |
| 0710 | Transit Number (SEQ 330)(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 Transmit Number validation. Bank Account Number (SEQ 340) 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. |
| 0711 | Pass-Through Entity (Partnership) (SEQ 050) or Pass-Through Entity (Electing large Partnership) (SEQ 055) or Pass-Through Entity (S Corporation) (SEQ 060) or Pass-Through Entity (Estate) (SEQ 065) or Pass-Through Entity (Trust)(SEQ 070) or Pass-Through Entity (REMIC)(SEQ 075). |
| 0712 | and Name of Pass-Through Entity (SEQ 090) must be significant. |
| 0713 | significant and equal to Primary SSN (SEQ 010) or Secondary SSN (SEQ 030) of Form 1040. |
| 0714 | and Name of Entity (SEQ 140) on Form 8697 must be present. |
| 0715 | significant; REG-Net Amount of Interest You Owe (SEQ 0460) or SMI-Net Amount of Interest You Owe (SEQ 0830). |
| 0716 | Primary SSN (SEQ 010) or Secondary SSN (SEQ 030) of Form 1040. |
| 0717 | equal to "FORM 8697", then Form 8697 must be present and when F8697 Literal or F8866 Literal (SEQ 1129) is equal to "FORM 8866", then Form 8866 must be present. and F8697 Literal or F8866 Literal (SEQ 1129) is equal to "FORM 8697", then REG-Net Amount of Interest You Owe (SEQ 0460) or SMI-Net Amount of Interest You Owe (SEQ 0830) of Form 8697 must be significant. and F8697 Literal or F8866 Literal (SEQ 1129) is equal to "FORM 8866", then Net Amount of Interest You Owe (SEQ 0460) of Form 8866 must be significant. Amount of Interest You Owe (SEQ 0830) of Form 8697 is significant, then F8697 or F8866 Amount (SEQ 1131) of Form 1040 must be significant. significant, then F8697 or F8866 Amount (SEQ 1131) of Form 1040 must be significant. |
| 0718 | 0718-0719 Reserved |
| 0719 | 0718-0719 Reserved |
| 0720 | must be present: Form 3468, Form 5884, Form 5884-A, Form 6765, Form 8586, Form 8820, Form 8826, Form 8830, Form 8845, Form 8846, Form 8847, Form 8861, Form 8864, Form 8874, Form 8881, Form 8882, Form 8896, Form 8900, Form 8906, Form 8907, or Form 8908. Form 3800 must be present: Current Year Credit (SEQ 0200) of Form 8835, Business/Investment Use Part of AMV Credit (SEQ 0310) of Form 8910, or Current Year Business/Invest Credit (SEQ 0090) of Form 8911. |
| 0721 | "8834", Form 8834 must be present. Form 8844 must be present. "8860", Form 8860 must be present. |
| 0722 | least one of the following forms must be present: Form 3468, Form 3800, Form 6478, Form 8801, Form 8834, Form 8835, Form 8844, Form 8860, Form 8864, Form 8910, Form 8911, Form 8912 or "STMbnn" must be present in SEQ (1010). |
| 0723 | Calculated Expenditures Certified Historic Struct. (SEQ 0071) is significant, Qualified Rehabilitation NPS Number must be significant (SEQ 0080). Calculated Expenditures Certified Historic Struct. (SEQ 0071) is significant, Date of NPS Approval (SEQ 0081) must be significant. (Certified Historic Structures) |
| 0724 | |
| 0725 | significant, then Form 3468 must be present. |
| 0726 | |
| 0727 | |
| 0728 | |
| 0729 | |
| 0730 | (SEQ 0065) is not significant, and Current Year Low-Income Housing Credit (SEQ 0070) is significant, then Form 8586 must be present. |
| 0731 | |
| 0732 | |
| 0733 | |
| 0734 | |
| 0735 | |
| 0736 | |
| 0737 | |
| 0738 | (SEQ 0680) is significant, then Current Yr Trans-Alaska Pipeline Attach Statement (SEQ 0675) must equal "STMbnn". |
| 0739 | significant, then Passive Activity Credits (SEQ 180) must not be greater than Current Year General Business Credit (SEQ 170) . |
| 0740 | significant, then Subtract Line 3 from Line 2 (SEQ 190) must not be less than zero. |
| 0741 | significant, then Form 8582-CR must be present unless Passive Activity from Publicly Traded Partnership (SEQ 0205) contains "X". |
| 0742 | and Net Income Tax (SEQ 1110) are both positive, Form 6251 must be present. |
| 0743 | 0030, 0040, 0060, 0070, 0080, 0090, 0100, 0110, 0120, 0130, 0540, 0550, 0560, 0570, 0580, 0590, 0600, 0610, 0620, 0640, 0650, 0660, 0680, 0690, 0705, 0770, 0790, and 0810. |
| 0744 | |
| 0745 | cannot be greater than 15000000 (fifteen million). |
| 0746 | SEQ 0150) and Net Income Tax (SEQ 0390) are both positive, Form 6251 must be present. |
| 0747 | than 16% (016000). |
| 0748 | SEQ 0040), Subtract Line 12 from Line 9 (SEQ 0130), Subtract Line 20 from Line 19 (SEQ 0220), Subtract Line 30 from Line 28 SEQ 0310), Subtract Line 32 from Line 28 (SEQ 0330) Subtract Line 33 from Line 31 (SEQ 0340), Subtract Line 35 from Line 28 SEQ 0360), and Subtract Line 36 from Line 33 (SEQ 0370) cannot be less than zero. |
| 0749 | |
| 0750 | and Net Income Tax (SEQ 210) both contain an entry greater than zero, then Form 6251 must be present. |
| 0751 | less than zero. |
| 0752 | cannot be greater than 5000. |
| 0753 | (SEQ 070) and Net Income Tax (SEQ 230) both contain an entry greater than zero, then Form 6251 must be present. |
| 0754 | |
| 0755 | (SEQ 230) and Net Regular Tax (SEQ 360) both contain an entry greater than zero, then Form 6251 must be present. |
| 0756 | Regular Tax Before Credits (SEQ 1300) are both positive, Form 6251 must be present. |
| 0757 | Tax (SEQ 0280) both contain an entry greater than zero, then Form 6251 must be present. |
| 0758 | |
| 0759 | |
| 0760 | Income Tax (SEQ 210) both contain an entry greater than zero, then Form 6251 must be present. |
| 0761 | |
| 0762 | |
| 0763 | |
| 0764 | be greater than $500. |
| 0765 | |
| 0766 | |
| 0767 | equals to "X", Third Party Designee Name (SEQ 1307) and Third Party Designee PIN (SEQ 1313) must be present. If the literal "PREPARER" is in Third Party Designee Name (SEQ 1307), then Third Party Designee PIN (SEQ 1313) is not required. |
| 0768 | then Attach Statement For Post 1986 Earnings & Profits (SEQ 0255) must contain "STMbnn". |
| 0769 | |
| 0770 | Party Designee "No" Box (SEQ 1305) cannot both equal "X". |
| 0771 | |
| 0772 | Tax Year (SEQ 500) or Total Distributions, Reduced (SEQ 510) or Enter Gain (LOSS) of A Sec. 1291 Fund (SEQ 550) is significant then Attach statement for each Distribution and Disposition (SEQ 555) must contain "STMbnn". |
| 0773 | Form 8621 contains a significant entry, Total Ordinary Dividends (SEQ 0394) of Form 1040 must contain a significant entry. contains a significant entry, Schedule D must be present. |
| 0774 | |
| 0775 | an Excess Distribution (SEQ 250) equals "X", then Subtract Line 10d from Line 10a (SEQ 540) must be significant. |
| 0776 | "X", then Subtract Line 3d From Line 3a (SEQ 0390) must be significant. When Subtract Line 3d From Line 3a (SEQ 0390) is positive, Subtract Line 4b from Line 4a (SEQ 0420) must be significant. |
| 0777 | Pfic (SEQ 0270) equals "X", then Enter Gain (Loss) Of Stock Of A Sec. 1291 Fund (SEQ 0550) must be significant. |
| 0778 | F8611 Amount (SEQ 1116) is significant, then Form 8611 must be present. |
| 0779 | significant, then F8693 Approved Date (SEQ 1119) must be significant. If F8693 Approved Date (SEQ 1119) is significant, then F8693 Approved Indicator (SEQ 1118) must be significant |
| 0780 | |
| 0781 | |
| 0782 | (SEQ 020) equals blank, Discharge of Indebtedness to the Extent Insolvent (SEQ 030) equals blank, Discharge of Qualified Real Prop Bus Indebtedness (SEQ 050) equals blank and Discharge of Qualified Farm Indebtedness (SEQ 040) is equal to "X", then Amt Excluded From Inc: To Reduce Basis (SEQ 150) must be blank. |
| 0783 | (SEQ 100) is significant, then Attach ERROR DESCRIPTION of Transactions (SEQ 085) must equal " STMbnn". |
| 0784 | Indebtedness (SEQ 050) is significant, then Amt Excluded From Inc: Discharge of Qual Real Prop (SEQ 090) must be significant. |
| 0785 | Trust Name Control (SEQ 050), Company or Trust Name (SEQ 060), and Company or Trust Identification Number (SEQ 120). |
| 0786 | (SEQ 010) or Secondary SSN (SEQ 030) of Form 1040. |
| 0787 | 0787-0789 Reserved |
| 0788 | 0787-0789 Reserved |
| 0789 | 0787-0789 Reserved |
| 0790 | 2439 must be present and vice versa. |
| 0791 | least one of the following must equal "X": Form 2439 Block (SEQ 1202), Form 4136 Block (SEQ 1205). |
| 0792 | 0792-0794 Reserved |
| 0793 | 0792-0794 Reserved |
| 0794 | 0792-0794 Reserved |
| 0795 | |
| 0796 | |
| 0797 | 0797-0804 Reserved |
| 0798 | 0797-0804 Reserved |
| 0799 | 0797-0804 Reserved |
| 0800 | 0797-0804 Reserved |
| 0801 | 0797-0804 Reserved |
| 0802 | 0797-0804 Reserved |
| 0803 | 0797-0804 Reserved |
| 0804 | 0797-0804 Reserved |
| 0805 | |
| 0806 | a valid Electronic Filing site: "C" = Andover, "D" = Memphis, "E" = Austin, "F" = Kansas, "G" = Philadelphia. |
| 0807 | 0807-0821 Reserved |
| 0808 | 0807-0821 Reserved |
| 0809 | 0807-0821 Reserved |
| 0810 | 0807-0821 Reserved |
| 0811 | 0807-0821 Reserved |
| 0812 | 0807-0821 Reserved |
| 0813 | 0807-0821 Reserved |
| 0814 | 0807-0821 Reserved |
| 0815 | 0807-0821 Reserved |
| 0816 | 0807-0821 Reserved |
| 0817 | 0807-0821 Reserved |
| 0818 | 0807-0821 Reserved |
| 0819 | 0807-0821 Reserved |
| 0820 | 0807-0821 Reserved |
| 0821 | 0807-0821 Reserved |
| 0822 | |
| 0823 | or inconsistent control data, the transmission will be rejected. |
| 0824 | present. |
| 0825 | of the transmission must be in the following sequence: TRANA, TRANB, Return Records (1-500 for dial -up or 1-10,000 for dedicated/leased line or high speed protocol), and RECAP. The format and content of the TRANA, TRANB, and RECAP Records must be exactly as defined in Part II Record Layouts. |
| 0826 | 0826-0829 Reserved |
| 0827 | 0826-0829 Reserved |
| 0828 | 0826-0829 Reserved |
| 0829 | 0826-0829 Reserved |
| 0830 | count. Total EFT Count is a count of Direct Deposit Requests and is incremented for each return that contains a non-blank character in any one of the Direct Deposit data fields (SEQ 1272, 1274, 1276, 1278) of the Tax Form. If an extraneous character is present within those fields, it will be counted as an EFT. |
| 0831 | program-computed count. Total Return Count is a count of returns transmitted and is incremented each time the Primary SSN within a Record ID changes. |
| 0832 | not equal program computed count. Total State only Return Count is a count of State Only Returns transmitted and is incremented each time the Primary SSN within a Record ID changes. |
| 0833 | 0833-0839 Reserved |
| 0834 | 0832-0839 Reserved |
| 0835 | 0832-0839 Reserved |
| 0836 | 0832-0839 Reserved |
| 0837 | 0832-0839 Reserved |
| 0838 | 0832-0839 Reserved |
| 0839 | 0832-0839 Reserved |
| 0840 | Trans Record A (TRANA): IDENTIFICATION TRANA RECAP Electronic Trnsmtr Identification Number (ETIN) SEQ 060 SEQ 040 Julian Day of Transmission SEQ 070 SEQ 050 Transmission Sequence Number for SEQ 080 SEQ 060 Julian Day |
| 0841 | 0841-0899 Reserved |
| 0842 | 0841-0899 Reserved |
| 0843 | 0841-0899 Reserved |
| 0844 | 0841-0899 Reserved |
| 0845 | 0841-0899 Reserved |
| 0846 | 0841-0899 Reserved |
| 0847 | 0841-0899 Reserved |
| 0848 | 0841-0899 Reserved |
| 0849 | 0841-0899 Reserved |
| 0850 | 0841-0899 Reserved |
| 0851 | 0841-0899 Reserved |
| 0852 | 0841-0899 Reserved |
| 0853 | 0841-0899 Reserved |
| 0854 | 0841-0899 Reserved |
| 0855 | 0841-0899 Reserved |
| 0856 | 0841-0899 Reserved |
| 0857 | 0841-0899 Reserved |
| 0858 | 0841-0899 Reserved |
| 0859 | 0841-0899 Reserved |
| 0860 | 0841-0899 Reserved |
| 0861 | 0841-0899 Reserved |
| 0862 | 0841-0899 Reserved |
| 0863 | 0841-0899 Reserved |
| 0864 | 0841-0899 Reserved |
| 0865 | 0841-0899 Reserved |
| 0866 | 0841-0899 Reserved |
| 0867 | 0841-0899 Reserved |
| 0868 | 0841-0899 Reserved |
| 0869 | 0841-0899 Reserved |
| 0870 | 0841-0899 Reserved |
| 0871 | 0841-0899 Reserved |
| 0872 | 0841-0899 Reserved |
| 0873 | 0841-0899 Reserved |
| 0874 | 0841-0899 Reserved |
| 0875 | 0841-0899 Reserved |
| 0876 | 0841-0899 Reserved |
| 0877 | 0841-0899 Reserved |
| 0878 | 0841-0899 Reserved |
| 0879 | 0841-0899 Reserved |
| 0880 | 0841-0899 Reserved |
| 0881 | 0841-0899 Reserved |
| 0882 | 0841-0899 Reserved |
| 0883 | 0841-0899 Reserved |
| 0884 | 0841-0899 Reserved |
| 0885 | 0841-0899 Reserved |
| 0886 | 0841-0899 Reserved |
| 0887 | 0841-0899 Reserved |
| 0888 | 0841-0899 Reserved |
| 0889 | 0841-0899 Reserved |
| 0890 | 0841-0899 Reserved |
| 0891 | 0841-0899 Reserved |
| 0892 | 0841-0899 Reserved |
| 0893 | 0841-0899 Reserved |
| 0894 | 0841-0899 Reserved |
| 0895 | 0841-0899 Reserved |
| 0896 | 0841-0899 Reserved |
| 0897 | 0841-0899 Reserved |
| 0898 | 0841-0899 Reserved |
| 0899 | 0841-0899 Reserved |
| 0900 | |
| 0901 | |
| 0902 | |
| 0903 | |
| 0904 | Primary SSN within the same "drain" of returns. |
| 0905 | |
| 0906 | Secondary SSN within the same "drain" of returns. |
| 0907 | |
| 0908 | Contribution (SEQ +0060, 0115, 0170, 0280 or 0390) equals "X", then the corresponding field Qualified Conservation or FMV Statement, (SEQ +0065, 0120, 0180, 0290 or 0400) is required. An explanation is required. |
| 0909 | 0909 o Form 8283 - When Restriction Yes (SEQ 0500) equals "X", then the corresponding field Restriction Statement (SEQ 0510) must equal "STMBnn". An explanation is required. |
| 0910 | 0910 o Form 8283 - When Give Rights Yes (SEQ 0530) equals "X", then the corresponding field Give Rights Yes Statement (SEQ 0540) must equal "STMBnn". An explanation is required. |
| 0911 | 0911 Form 8283 - When Restriction on Use (SEQ 0560) equals "X", then the corresponding field Restriction on Use Statement (SEQ 0570) must equal "STMBnn". An explanation is required. |
| 0912 | 0912 Reserved |
| 0913 | 0913 Reserved |
| 0914 | 0914 Reserved |
| 0915 | rest of the fields on the form must be blank. |
| 0916 | contains "X", the rest of the fields on the form must be blank. |
| 0917 | 0917 Reserved |
| 0918 | 0918 Reserved |
| 0919 | 0919 Reserved |
| 0920 | 0920 Reserved |
| 0921 | 0921 Reserved |
| 0922 | 0922 Reserved |
| 0923 | 0923 Reserved |
| 0924 | 0924 Reserved |
| 0925 | 0925 Reserved |
| 0926 | 0926 Reserved |
| 0927 | 0927 Reserved |
| 0928 | 0928 Reserved |
| 0929 | 0929 Reserved |
| 0930 | negative: SEQs 0085, 0098, 0100, 0102, 0146, 0150, 0267, 0330. |
| 0931 | 0931 Reserved |
| 0932 | 0932 Reserved |
| 0933 | 0933 Reserved |
| 0934 | 0934 Reserved |
| 0935 | 0935 Reserved |
| 0936 | 0936 Reserved |
| 0937 | 0937 Reserved |
| 0938 | 0938 Reserved |
| 0939 | 0939 Reserved |
| 0940 | 0940 Reserved |
| 0941 | 0941 Reserved |
| 0942 | 0942 Reserved |
| 0943 | 0943 Reserved |
| 0944 | 0944 Reserved |
| 0945 | 0945 Reserved |
| 0946 | 0946 Reserved |
| 0947 | 0947 Reserved |
| 0948 | 0948 Reserved |
| 0949 | 0949 Reserved |
| 0950 | equals "X", Attachment Election Under Section 942(a)(3) (SEQ 0025) must equal "STMbnn". |
| 0951 | (SEQ 0030) equals "X", Attachment Election Extraterritorial Exclusion FSC (SEQ 0035) must equal "STMbnn". |
| 0952 | equals "X", Attachment to Tabular Schedule (SEQ 0090) must equal "STMbnn". |
| 0953 | equals "X", Attachment to Schedule of Transactions (SEQ 0100) must equal "STMbnn". |
| 0954 | Attachment to Group of Transactions (SEQ 0115) must equal "STMbnn". |
| 0955 | or Additional Section 263A Costs Sale and Lease (SEQ 0320) is significant, Attachment to Section 263A Costs (SEQ 0325) must equal "STMbnn". |
| 0956 | Sale and Lease (SEQ 0340) is significant, Attachment Other Costs (SEQ 0345) must equal "STMbnn". |
| 0957 | or Other Expenses and Deductions Sale and Lease (SEQ 0440) is significant, Attachment for Other Expenses and Deductions (SEQ 0445) must equal "STMbnn". |
| 0958 | 0958 Reserved |
| 0959 | 0959 o Form 8900 - When Miles RR Track Assigned to Other Taxpayers (SEQ 0050) is significant, Assignee Name (SEQ 0055) must be significant. When Miles RR Track Assigned to You (SEQ 0060) is significant, Assignor Name (SEQ 0065) must be significant. |
| 0960 | 0960 Reserved |
| 0961 | formatted. Name (SEQ 0020, 0070, 0120, 0170) must contain only alpha characters and spaces. A space cannot be in the first position of either Child First Name or Child Last Name. correct format. See Section 7.01 for Name Control format. valid ranges of SSN/ITIN/ATINs. It must equal all numeric characters and cannot equal all zeros or all nines. Refer to Attachment 9 for valid ranges of Social Security/Taxpayer Identification Numbers. significant, then all fields in that group must be significant: Child First Name, Child Last Name, Child Name Control, Child's SSN, and Relationship. (See Part II Record Layouts for Field Numbers.) with no blank lines allowed between children. |
| 0962 | following are true: "X", and age 16 at the end of the tax year. (Note: A paper return may be filed to include on Form 8901 a married qualifying child, under age 16, who files a joint return for the tax year.) |
| 0963 | 0963 Reserved |
| 0964 | equal another Child's SSN from Form 8901. It cannot equal Primary SSN (SEQ 0010), Secondary SSN (SEQ 0030), or a Dependent’s SSN (SEQ 0175, 0185, 0195, 0205) from Form 1040 or 1040A. |
| 0965 | 0965 Reserved |
| 0966 | 0966 Reserved |
| 0967 | 0967 Reserved |
| 0968 | 0968 Reserved |
| 0969 | 0969 Reserved |
| 0970 | "X", Financial Services Income Statement (SEQ 0045) must equal "STMbnn". Exception: When Financial Services Income (SEQ 0040) equals "X" on two Forms 1116 and the Alt. Min. Tax Literal (SEQ 0010) is significant on one of the two Forms 1116, Financial Services Income Statement (SEQ 0045) must equal "STMbnn" only for the Form 1116 on which the Alt. Min. Tax Literal (SEQ 0010) is not significant. |
| 0971 | Allocable Expense Statement A (SEQ 0205) must equal "STMbnn", or When Allocable Expenses B (SEQ 0320) is significant, Allocable Expense Statement B (SEQ 0325) must equal "STMbnn", or When Allocable Expenses C (SEQ 0440) is significant, Allocable Expense Statement C (SEQ 0445) must equal "STMbnn". |
| 0972 | Other Deductions Statement A (SEQ 0225) must equal "STMbnn", or When Other Deductions B (SEQ 0340) is significant, Other Deductions Statement B (SEQ 0345) must equal "STMbnn", or When Other Deductions C (SEQ 0460) is significant, Other Deductions Statement C (SEQ 0465) must equal "STMbnn". |
| 0973 | (SEQ 0610), or Taxes Wthld Rent/Roy. Foreign Curr. A (SEQ 0620), or Taxes Wthld on Interest Foreign Curr. A (SEQ 0630), or Other Taxes Paid/Accrued Foreign Curr. A (SEQ 0640) is significant, Taxes Wthld/Paid/Accrued Curr. A Statement (SEQ 0645) must equal "STMbnn", or When Taxes Wthld on Dividends Foreign Curr. B (SEQ 0710), or Taxes Wthld Rent/Roy. Foreign Curr. B (SEQ 0720), or Taxes Wthld on Interest Foreign Curr. B (SEQ 0730), or Other Taxes Paid/Accrued Foreign Curr. B (SEQ 0740) is significant, Taxes Wthld/Paid/Accrued Curr. B Statement (SEQ 0745) must equal "STMbnn", or When Taxes Wthld on Dividends Foreign Curr. C (SEQ 0810), or Taxes Wthld Rent/Roy. Foreign Curr. C (SEQ 0820), or Taxes Wthld on Interest Foreign Curr. C (SEQ 0830), or Other Taxes Paid/Accrued Foreign Curr. C (SEQ 0840) is significant, Taxes Wthld/Paid/Accrued Curr. C Statement (SEQ 0845) must equal "STMbnn". |
| 0974 | significant, Carryback/Carryover Explanation (SEQ 0940) must equal "STMbnn". |
| 0975 | significant, Foreign Tax Reduction Explanation (SEQ 0970) must equal "STMbnn". |
| 0976 | significant, Adjustments Explanation (SEQ 1010) must equal "STMbnn". |
| 0977 | 0977 o Form 1116 - When Alt Method To Source Compensation (SEQ 0194) equals "X", Alt Method To Source Comp Statement (SEQ 0195) must equal "STMbnn". |
| 0978 | 0978 Reserved |
| 0979 | 0979 Reserved |
| 0980 | 0980 Reserved |
| 0981 | 0981 Reserved |
| 0982 | is significant it must equal Domestic Production Activities Deduction (SEQ 0530) of Form 8903, and vice versa. |
| 0983 | significant and Adjusted Gross Income (SEQ 0750) of Form 1040 is positive, Income Limitation (SEQ 0210) must equal the sum of Domestic Production Activities Ded (SEQ 0710) of Form 1040 and Adjusted Gross Income (SEQ 0750) of Form 1040. |
| 0984 | 0984 Reserved |
| 0985 | 0985 Reserved |
| 0986 | significant, Other Consideration Amount Statement (SEQ 0135) must equal "STMbnn". |
| 0987 | (SEQ 1310) equals "X", Section 631(a) Adjusted Basis Statement (SEQ 1315) must equal "STMbnn", and Section 631(a) Cut Timber Detail Statement (SEQ 1325) must equal "STMbnn", and Section 631(a) Timber Valuation Statement (SEQ 1335) must equal "STMbnn", and Section 631(a) Valuation Comparison Statement (SEQ 1345) must equal "STMbnn", and Section 631(a) Operations Statement (SEQ 1355) must equal "STMbnn", and Section 631(a) Activity Status Statement (SEQ 1365) must equal "STMbnn". |
| 0988 | significant, Other Consideration Amount-S Statement (SEQ 1445) must equal "STMbnn". |
| 0989 | 0989-0998 Reserved |
| 0990 | 0989-0998 Reserved |
| 0991 | 0989-0998 Reserved |
| 0992 | 0989-0998 Reserved |
| 0993 | 0989-0998 Reserved |
| 0994 | 0989-0998 Reserved |
| 0995 | 0989-0998 Reserved |
| 0996 | 0989-0998 Reserved |
| 0997 | 0989-0998 Reserved |
| 0998 | 0989-0998 Reserved |
| 0999 | acknowledgment file. If more than 96 reject conditions are identified, the 96th Error Reject Code will be replaced with "0999". |
| 1000 | Form is NOT equal to "Married Filing Joint" and the Refund (SEQ 1270) of the Tax Form is significant, then Form 1310 must be present and the Decedent's SSN (SEQ 0040) must equal the Primary SSN (SEQ 0010) of the Tax Form. |
| 1001 | Form is equal to "Married Filing Joint", the Decedent's SSN (SEQ 0040) must equal either the Primary SSN (SEQ 0010) or the Secondary SSN (SEQ 0030) of the Tax Form. |
| 1002 | equal the current tax year. |
| 1003 | the current tax year or processing year. |
| 1004 | match either the Primary Date of Death (SEQ 0020) or the Secondary Date of Death (SEQ 0040) on the Tax Form. |
| 1005 | Refund (SEQ 0190) equals "X", then all of the following fields must also equal "X": Did Decedent Leave a Will "YES" Box (SEQ 0210) or Did Decedent Leave a Will "NO" Box (SEQ 0220), Court Appointed Personal Rep "NO" Box (SEQ 0240), Personal Rep will be Appointed "NO" Box (SEQ 0260) and Refund Paid out According to State Laws "YES" Box (SEQ 0270). |
| 1006 | Refund (SEQ 0190) and Refund Paid Out According to State Laws "YES" Box (SEQ 0270) are equal to "X", then at least one of the following fields on the Tax Form must be significant: Primary Date of Death (SEQ 0020) or Secondary Date of Death (0040). |
| 1007 | Signature Date (SEQ 0300) must be significant. |
| 1008 | 0200) must equal "X". |
| 1009 | 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 (/). See Section 7.03 for Street Address format. Street Address (SEQ 0110) is a required field. |
| 1010 | ranges of zip codes listed for the corresponding State Abbreviation (SEQ 0140). The zip code cannot end in "00", with the exception of 20500 (the White House zip code). Refer to Attachment 3. |
| 1011 | and consistent with the standard state abbreviations issued by the Postal Service. Refer to Attachment 3 for State Abbreviations. State Abbreviation (SEQ 0140) is a required field. |
| 1012 | 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. City (SEQ 0130) is a required field. |
| 1013 | Address), then City (SEQ 0160) must equal "APO" or "FPO", and State Abbreviation (SEQ 0140) must equal "AA", "AE", or "AP" with the appropriate Zip Code (SEQ 0150). If State Abbreviation (SEQ 0140) equals "AA", "AE", or "AP", then Address Ind (SEQ 0160) must equal "1". Refer to Attachment 4. |
| 1014 | and the Primary Date of Death (SEQ 0020) and the Secondary Date of Death (SEQ 0040) and Refund (SEQ 1270) are significant, then Form a 1310 must be present for both taxpayers and Name of Person Claiming Refund (SEQ 0060) on the first Form 1310 must be equal to Name of Person Claiming Refund (SEQ 0060) of the second Form 1310. |
| 1015 | either the Primary Date of Death (SEQ 0020) or the Secondary Date of Death (SEQ 0040) is significant, then Surviving Spouse Yes (SEQ 1325) must also be significant. |
| 1016 | "2" and the Primary Date of Death (SEQ 0020) and the Refund (SEQ 1270) are significant, then Form 1310 must be present and Person other than A or B Claiming Decedent Refund (SEQ 0190) must be significant. |
| 1017 | significant and cannot equal Primary SSN (SEQ 0010) or econdary SSN (SEQ 0030) of Form 1040. S When two Form 1310 are present, the SSN of Person Claiming Refund (SEQ 0070) of the first Form 1310 must equal the SSN of Person Claiming Refund (SEQ 0070) of the second Form 1310. Exception: When the Filing Status is MFS, the SSN of Person Claiming Refund must be significant and MUST equal Secondary SSN (SEQ 0030) of Form 1040/A/EZ. |
| 1018 | (SEQ 0040) must equal Primary SSN (SEQ 0010) or Secondary SSN (SEQ 0030) of Form 1040. When two Forms 1310 are present, Decedent's SSN (SEQ 0040) of the first Form 1310 must equal Primary SSN (SEQ 0010) of Form 1040 and Decedent's SSN (SEQ 0040) of the second Form 1310 must equal Secondary SSN (SEQ 0030) of Form 1040. |
| 1019 | the Primary Date of Death (SEQ 0020) is significant, then Personal Representative (SEQ 1326) must also be significant. Tax Form - When Filing Status (SEQ 0130) is equal to "2" and the Primary Date of Death (SEQ 0020) and the Secondary Date of Death (SEQ 0040) are significant, then Personal Representative (SEQ 1326) must also be significant. |
| 1020 | |
| 1021 | |
| 1022 | |
| 1023 | |
| 1024 | |
| 1025 | |
| 1026 | |
| 1027 | |
| 1028 | |
| 1029 | |
| 1030 | |
| 1031 | |
| 1032 | Return is significant, the year of Primary Date of Death must equal the current tax year or processing year and must match data from the IRS Master File. significant, the year of Secondary Date of Death must equal the current tax year or processing year and must match data from the IRS Master File. |
| 1033 | Return is significant, then the following fields cannot be present: Foreign Street Address (SEQ 0062), Foreign City, State or Province, Postal Code (SEQ 0064), and Foreign Country (SEQ 0066). significant, then the following fields cannot be present: Foreign Street Address (SEQ 0062), Foreign City, State or Province, Postal Code (SEQ 0064), and Foreign Country (SEQ 0066). |
| 1034 | Return is significant, then Name Line 2 (SEQ 0070) must also be significant. significant, then Name Line 2 (SEQ 0070) must also be significant. |
| 1035 | and the Primary Date of Death (SEQ 0020) is significant, then Name Line 1 (SEQ 0060) must contain "space DECD or less than sign DECD", else reject. See Section 7.2 for Name Line 1 formats. |
| 1036 | Name Line 2 (SEQ 0070) of Tax Form. Name Line 2 (SEQ 0070) of Tax Form must equal Name of Person Claiming Refund (SEQ 0060) on Form 1310 if present. |
| 1037 | Primary Date of Death (SEQ 0020) is significant, then Name Line 1 (SEQ 0060) must contain "DECD space ampersand sign", else reject. |
| 1038 | Secondary Date of Death (SEQ 0040) is significant, then Name Line 1 (SEQ 0060) must contain "space DECD", else reject. |
| 1039 | 1039 Reserved |
| 1040 | 1040 Reserved |
| 1041 | significant, taxpayers cannot file Form 1040EZ. |
| 1042 | three characters. |
| 1043 | numeric, then first two digits of Employer Identification Number (SEQ 0040) must equal a valid District Office Code, Employer Name Control (SEQ 0045) must be significant, and W-2GU Indicator (SEQ 0300) must equal "N" or "S". Refer to Attachment 8 for District Office Codes. See Section 7.05 for Business Name Control format. Note: The value "N" (Non-Standard) indicates that the Form W-2GU was altered, handwritten, or typed, or that a cumulative earnings statement or a substitute Form W-2GU was used. The value "S" (Standard) identifies a Form W-2GU that is a computer-produced print, an IRS form, or an IRS-approved facsimile. |
| 1044 | Name (SEQ 0050), Employer Address (SEQ 0060), Employee Name (SEQ 0090), Employee Address (SEQ 0100), Employee City (SEQ 0110), Employee State (SEQ 0113), Employee Zip Code (SEQ 0115), and Wages (SEQ 0120). Exception: The check for Wages (SEQ 0120) is bypassed when Combat Pay has been excluded from Wages. Exception: When a period (.) is present in the Employee State (SEQ 0113), the checks for Employee City (SEQ 0110) and Employee Zip Code (SEQ 0115) are bypassed. |
| 1045 | Primary SSN (SEQ 0010) or Secondary SSN (SEQ 0030) of the Tax Form. |
| 1046 | equal the number of Forms W-2GU computed by the IRS. |
| 1047 | is greater than $4,999 and the Adjusted Gross Income (SEQ 0750) of Tax Form is greater than $49,999, then Form 1040 must be used, Form 5074 must be attached and the return must be processed at the Austin Submission Processing Center. |
| 1048 | and Wages, Salaries, and Tips (SEQ 0375) equals the total amount(s) of Wages (SEQ 0120) from Form(s) W-2GU and Wages, Salaries, and Tips (SEQ 0375) equals Total Income (SEQ 0600) from Form 1040/A or Adjusted Gross Income (SEQ 0750) from Form 1040EZ and Total Payments (SEQ 1250) equals the total amount(s) of Guam Withholding (SEQ 0130) from Form(s) W-2GU, then this return must be filed with the Department of Revenue and Taxation, Government of Guam. |
| 1049 | Samoa, Guam, and the Commonwealth of the Northern Mariana Islands may not be electronically filed. |
| 1050 | "STMbnn". |
| 1051 | 1051-1054 Reserved |
| 1052 | 1051-1054 Reserved |
| 1053 | 1051-1054 Reserved |
| 1054 | 1051-1054 Reserved |
| 1055 | |
| 1056 | |
| 1057 | |
| 1058 | 1058-1059 Reserved |
| 1059 | 1058-1059 Reserved |
| 1060 | next record after the Capital Gain/Loss Records. The Subpart Type (SEQ 0001) and Subpart Occurrence Number (SEQ 0005) must match the Record ID (SEQ 0000) and Schedule/Form Occurrence Number (SEQ 0005) from the parent (Schedule D or Form 8865) that immediately follows the Capital Gain Records. |
| 1061 | be significant and in ascending, consecutive numerical sequence beginning with "0000001". |
| 1062 | within a tax return must have a corresponding STCGL Record. Any LTCGL Reference number "LTCGL" occurring within a tax return must have a corresponding LTCGL Record. If ST Property Desc 1 of Schedule D (SEQ 0020) is equal to "STCGL" then SEQ 0030 - 0290 must be blank. If LT Property Desc 1 of Schedule D (SEQ 0880) is equal to "LTCGL" then SEQ 0890 - 1155 must be blank. If S-T ERROR DESCRIPTION of Property of Form 8865 (SEQ 2480) is equal to "STCGL" then SEQ 2490 - 2710 must be blank. IF L-T ERROR DESCRIPTION of Property of Form 8865 (SEQ 2760) is equal to "LTCGL" then SEQ 2770 - 3030 must be blank. |
| 1063 | the number of STCGL Records computed by the IRS. |
| 1064 | the number of LTCGL Records computed by the IRS. |
| 1065 | 1065 - 1067 Reserved |
| 1066 | 1065 - 1067 Reserved |
| 1067 | 1065 - 1067 Reserved |
| 1068 | significant, it must equal total nontaxable combat pay on Forms W-2. On Form W-2, nontaxable combat pay is the amount in Employer’s Use Amount (SEQ 0246, 0256, 0259, 0262, statement) when the corresponding Employer’s Use Code (SEQ 0242, 0252, 0257, 0260, statement) is "Q". |
| 1069 | |
| 1070 | (SEQ 0020) must equal the Primary SSN (SEQ 0010) or Secondary SSN (SEQ 0030) of Form 1040. When two Forms 8885 are present, SSN of Recipient (SEQ 0020) of the first Form 8885 must equal the Primary SSN (SEQ 0010) of Form 1040 and SSN of Recipient (SEQ 0020) of the second Form 8885 must equal the secondary SSN (SEQ 0030) of Form 1040. When two Forms 8885 are present, SSN of Recipient (SEQ 0020) of the first Form 8885 cannot equal SSN of Recipient (SEQ 0020) of the Form 8885 of the second Form 8885. |
| 1071 | Form 8885 must be attached and vice versa. |
| 1072 | fields must equal "X": SEQ 0035, 0045, 0055, 0065, 0075, 0085, 0095, 0105, 0115, 0125, 0135 or 0145. |
| 1073 | contain a significant entry. |
| 1074 | 1074 Reserved |
| 1075 | 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. |
| 1076 | 0065, 0075, 0085, 0095, 0105, 0115, 0125, 0135, 0145) or Amount Paid for Health Insurance (SEQ 0190) contain a significant entry, then the PIN TYPE Code (SEQ 0008) of the Authentication Record (if the Authentication Record is present) must be blank. Note: This error will be set on the PIN TYPE Code). |
| 1077 | 1076 - 1079 Reserved |
| 1078 | 1076 - 1079 Reserved |
| 1079 | 1076 - 1079 Reserved |
| 1080 | Form 8859 must be attached. |
| 1081 | 1081 - 1084 Reserved |
| 1082 | 1081 - 1084 Reserved |
| 1083 | 1081 - 1084 Reserved |
| 1084 | 1081 - 1084 Reserved |
| 1085 | Form 8889 must equal Primary SSN (SEQ 0010) or Secondary SSN (SEQ 0030) of Form 1040. |
| 1086 | |
| 1087 | 1087 - 1089 Reserved |
| 1088 | 1087 - 1089 Reserved |
| 1089 | 1087 - 1089 Reserved |
| 1090 | 1090 Reserved |
| 1091 | 1091 - 1093 Reserved |
| 1092 | 1091 - 1093 Reserved |
| 1093 | 1091 - 1093 Reserved |
| 1094 | (SEQ 1317) is significant, the Allocation Record must be present and the Filing Status equals "3", the State Abbreviation (SEQ 0087) must equal one of the following states: AZ (Arizona), CA (California), ID (Idaho), LA (Louisiana), NM (New Mexico), NV (Nevada), TX (Texas), WA (Washington) and WI (Wisconsin) and vice versa. |
| 1095 | Total Income (SEQ 0250) must be significant and cannot be zero filled or blank. |
| 1096 | equal the count of Allocation Record computed by the IRS. |
| 1097 | 1096 - 1099 Reserved |
| 1098 | 1096 - 1099 Reserved |
| 1099 | 1096 - 1099 Reserved |
| 1100 | 1100 - 1104 Reserved |
| 1101 | 1100 - 1101 Reserved |
| 1102 | 1100 - 1104 Reserved |
| 1103 | 1100 - 1104 Reserved |
| 1104 | 1100 - 1104 Reserved |
| 1105 | Form Indicator (SEQ 0008) must not equal "X". When more than one Form 4562 is present, Sect 179 Summary Form Indicator (SEQ 0008) of the second and subsequent occurrences must not equal "X". |
| 1106 | Summary Form Indicator (SEQ 0008) of the first occurrence does not equal "X", only the first occurrence of the form can contain entries in SEQs 0011 through 0094. In other words, if a Section 179 deduction is allocated entirely to one business or activity, the first Form 4562 occurrence must be for that business or activity, and second and subsequent occurrences must not contain a Section 179 deduction. |
| 1107 | Summary Form Indicator (SEQ 0008) of the first occurrence equals "X", the following restrictions apply. Only the first occurrence of the form can contain entries in SEQs 0008, 0011 through 0090, and 0094. The first occurrence cannot contain entries in SEQs 0095 through 2420. Refer to Form 4562 Line 12 instructions. |
| 1108 | 1108 - 1109 Reserved |
| 1109 | 1108 - 1109 Reserved |
| 1110 | must equal the Amount you want refunded to you (SEQ 1270) on 1040, 1040A, or 1040EZ. |
| 1111 | is checked, then Form 8888 must be present. |
| 1112 | (SEQ 1271) on form 1040, 1040A or 1040EZ must be checked. |
| 1113 | and Third Account (SEQ0130) or any combination of these three lines must equal the Total amount to be directly deposited (SEQ 0190). |
| 1114 | the following fields must be significant: Routing Transit Number (SEQ 0020); Checking Account Indicator (SEQ 0030) or Savings Account Indicator (SEQ 0040) and Depositor Account Number (SEQ 0060). This is true for the second and third occurences as well. |
| 1115 | Transit Number (RTN) (SEQ 0020, 0080, 0140) 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 RTN validation. |
| 1116 | be alphanumeric (i.e., only alpha characters, numeric characters and hyphens) and must be left justified with trailing blanks if less than 17 positions, and cannot equal all zeros. |
| 1117 | 0140) or Depositor Account Number (SEQ 0060, 0120 and/or 0180) is significant, then Checking Account Indicator (SEQ 0030, 0090 and/or 0150) or Savings Account Indicator (SEQ 0040, 0100 and/or 0160) must equal "X". Both cannot equal "X". |
| 1118 | 0070-0120, and 0130-0180) must be completed in order (first account, second account, third account) without skipping lines. |
| 1119 | 1276, 1278) is present, Form 8888 may not be present, and vice versa. |
| 1120 | first occurrence of Form 4684 can contain entries in the following fields: SEQ 0400, 0410, 0420, 0430, 0440, and 0450. |
| 1121 | 1121 - 1139 Reserved |
| 1122 | 1121 - 1139 Reserved |
| 1123 | 1121 - 1139 Reserved |
| 1124 | 1121 - 1139 Reserved |
| 1125 | 1121 - 1139 Reserved |
| 1126 | 1121 - 1139 Reserved |
| 1127 | 1121 - 1139 Reserved |
| 1128 | 1121 - 1139 Reserved |
| 1129 | 1121 - 1139 Reserved |
| 1130 | 1121 - 1139 Reserved |
| 1131 | 1121 - 1139 Reserved |
| 1132 | 1121 - 1139 Reserved |
| 1133 | 1121 - 1139 Reserved |
| 1134 | 1121 - 1139 Reserved |
| 1135 | 1121 - 1139 Reserved |
| 1136 | 1121 - 1139 Reserved |
| 1137 | 1121 - 1139 Reserved |
| 1138 | 1121 - 1139 Reserved |
| 1139 | 1121 - 1139 Reserved |
| 1140 | equals "X", Attach Schedule (SEQ 0190) must equal "STMbnn", and vice versa. When Section 280C Election "No" Box - B (SEQ 0435) equals "X", Attach Schedule (SEQ 0440) must equal "STMbnn", and vice versa. |
| 1141 | 1141 - 1149 Reserved |
| 1142 | 1141 - 1149 Reserved |
| 1143 | 1141 - 1149 Reserved |
| 1144 | 1141 - 1149 Reserved |
| 1145 | 1141 - 1149 Reserved |
| 1146 | 1141 - 1149 Reserved |
| 1147 | 1141 - 1149 Reserved |
| 1148 | 1141 - 1149 Reserved |
| 1149 | 1141 - 1149 Reserved |
| 1150 | |
| 1151 | 1151 o Authentication Record - When the PIN Type Code (SEQ 0008) equals "P", "S", or "O", the following fields must be significant: Taxpayer Signature Date (SEQ 0070), Jurat/Disclosure Code (SEQ 0075), and PIN Authorization Code (SEQ 0080). |
| 1152 | 1152 - 1154 Reserved |
| 1153 | 1152 - 1154 Reserved |
| 1154 | 1152 - 1154 Reserved |
| 1155 | (SEQ 1321) or Spouse Signature (SEQ 1324) on the Tax Return is significant, the PIN TYPE Code (SEQ 0008) on the Authentication Record must be present and must be P, S, or O. |
| 1156 | Spouse Signature (SEQ 1324) of the Tax Return is significant, then it must be numeric and not all zeros, and the Authentication Record must be present. |
| 1157 | 1157 - 1169 Reserved |
| 1158 | 1157 - 1169 Reserved |
| 1159 | 1157 - 1169 Reserved |
| 1160 | 1157 - 1169 Reserved |
| 1161 | 1157 - 1169 Reserved |
| 1162 | 1157 - 1169 Reserved |
| 1163 | 1157 - 1169 Reserved |
| 1164 | 1157 - 1169 Reserved |
| 1165 | 1157 - 1169 Reserved |
| 1166 | 1157 - 1169 Reserved |
| 1167 | 1157 - 1169 Reserved |
| 1168 | 1157 - 1169 Reserved |
| 1169 | 1157 - 1169 Reserved |
| 1170 | significant and Current Year New Markets Credit (SEQ 0540) is significant, Form 8874 must be present. |
| 1171 | 1171 Reserved |
| 1172 | significant and Credit for Employer-Provided Child Care Facilities (SEQ 0560) is significant, Form 8882 must be present. |
| 1173 | is significant, then Form 8864 must be present. |
| 1174 | 1174 Reserved |
| 1175 | 1175 Reserved |
| 1176 | 1176 - 1189 Reserved |
| 1177 | 1176 - 1189 Reserved |
| 1178 | 1176 - 1189 Reserved |
| 1177 | 1176 - 1189 Reserved |
| 1178 | 1176 - 1189 Reserved |
| 1179 | 1176 - 1189 Reserved |
| 1180 | 1176 - 1189 Reserved |
| 1181 | 1176 - 1189 Reserved |
| 1182 | 1176 - 1189 Reserved |
| 1183 | 1176 - 1189 Reserved |
| 1184 | 1176 - 1189 Reserved |
| 1185 | 1176 - 1189 Reserved |
| 1186 | 1176 - 1169 Reserved |
| 1187 | 1176 - 1189 Reserved |
| 1188 | 1176 - 1189 Reserved |
| 1189 | 1176 - 1189 Reserved |
| 1190 | (SEQ 0110), and Vehicle 3 Credit (SEQ 0160) each may not exceed $1000. |
| 1191 | 1191 - 1199 Reserved |
| 1192 | 1191 - 1199 Reserved |
| 1193 | 1191 - 1199 Reserved |
| 1194 | 1191 - 1199 Reserved |
| 1195 | 1191 - 1199 Reserved |
| 1196 | 1191 - 1199 Reserved |
| 1197 | 1191 - 1199 Reserved |
| 1198 | 1191 - 1199 Reserved |
| 1199 | 1191 - 1199 Reserved |
| 1200 | and Registered Retirement Income Fund Box (SEQ 0120) cannot both equal "X", and cannot both equal blank. |
| 1201 | Annuitant Plan Status Box (SEQ 0140) cannot both equal "X", and cannot both equal blank. |
| 1202 | Previous U.S. Tax Deferral Elect "Yes" Box (SEQ 0150), and Previous U.S. Tax Deferral Elect "No" Box (SEQ 0160), and U.S. Tax Deferral New Elect Box (SEQ 0180) cannot equal "X", and First Year U.S. Tax Deferral Elect (SEQ 0170) cannot be significant. |
| 1203 | blank, Previous U.S. Tax Deferral Elect "Yes" Box (SEQ 0150) and Previous U.S. Tax Deferral Elect "No" Box (SEQ 0160) cannot both equal "X", and cannot both equal blank. |
| 1204 | blank, and if Previous U.S. Tax Deferral Elect "Yes" Box (SEQ 0150) equals "X", First Year U.S. Tax Deferral Elect (SEQ 0170) must be significant, and U.S. Tax Deferral New Elect Box (SEQ 0180) cannot equal "X". |
| 1205 | blank, and if Previous U.S. Tax Deferral Elect "Yes" Box (SEQ 0150) or U.S. Tax Deferral New Elect Box (SEQ 0180) equals "X", Current Year Plan Contributions (SEQ 0220), and Current Year Undistributed Interest (SEQ 0230), and Current Year Undistributed Ordinary Dividends (SEQ 0240), and Current Year Undistributed Qualified Dividends (SEQ 0250), and Current Year Undistributed Capital Gains (SEQ 0260), and Current Year distrib Other Income Total Amount (SEQ 0280) cannot be significant, and Current Year Undistrib Other Income List Statement(SEQ 0270) cannot be significant, and cannot equal "STMbnn". |
| 1206 | 1206 - 1214 Reserved |
| 1207 | 1206 - 1214 Reserved |
| 1208 | 1206 - 1214 Reserved |
| 1209 | 1206 - 1215 Reserved |
| 1210 | 1206 - 1214 Reserved |
| 1211 | 1206 - 1214 Reserved |
| 1212 | 1206 - 1214 Reserved |
| 1213 | 1206 - 1214 Reserved |
| 1214 | 1206 - 1214 Reserved |
| 1215 | possible Exemption Amount (SEQ 0810) equals $3,300 multiplied by Total Exemptions (SEQ 0355). Amount (SEQ 0810) is $2,000 higher than the above maximum without Form 8914. |
| 1216 | first line. No lines may be skipped between individuals. then all fields of the entry must be significant. Each entry consists of Individual First Name, Individual Last Name, Individual Name Control, Individual SSN, Former Street Address, Former City, Former State, Former Zip Code, and Days Lived With You. SSN/ITIN/ATIN's. Refer to Attachment 9 for valid ranges of Social Security/Taxpayer Identification Numbers. |
| 1217 | 1217 - 1220 Reserved |
| 1218 | 1217 - 1220 Reserved |
| 1219 | 1217 - 1220 Reserved |
| 1220 | 1217 - 1220 Reserved |
| 1221 | Form 8915 must be significant and equal to Primary SSN SEQ 0010) or Secondary SSN (SEQ 0030) of Form 1040/1040A. |
| 1222 | Form 8915 must be significant and equal to Secondary SSN (SEQ 0030) of Form 1040/1040A and must not be equal to SSN of Qualified Taxpayer (SEQ 0020) on the first Form 8915. When both spouses are filing Form 8915, Form 8915 for the primary taxpayer must precede Form 8915 for the secondary taxpayer. |
| 1223 | 1223 - 1299 Reserved |
| 1224 | 1223 - 1299 Reserved |
| 1225 | 1223 - 1299 Reserved |
| 1226 | 1223 - 1299 Reserved |
| 1227 | 1223 - 1299 Reserved |
| 1228 | 1223 - 1299 Reserved |
| 1229 | 1223 - 1299 Reserved |
| 1230 | 1223 - 1299 Reserved |
| 1231 | 1223 - 1299 Reserved |
| 1232 | 1223 - 1299 Reserved |
| 1233 | 1223 - 1299 Reserved |
| 1234 | 1223 - 1299 Reserved |
| 1235 | 1223 - 1299 Reserved |
| 1236 | 1223 - 1299 Reserved |
| 1237 | 1223 - 1299 Reserved |
| 1238 | 1223 - 1299 Reserved |
| 1239 | 1223 - 1299 Reserved |
| 1240 | 1223 - 1299 Reserved |
| 1241 | 1223 - 1299 Reserved |
| 1242 | 1223 - 1299 Reserved |
| 1243 | 1223 - 1299 Reserved |
| 1244 | 1223 - 1299 Reserved |
| 1245 | 1223 - 1299 Reserved |
| 1246 | 1223 - 1299 Reserved |
| 1247 | 1223 - 1299 Reserved |
| 1248 | 1223 - 1299 Reserved |
| 1249 | 1223 - 1299 Reserved |
| 1250 | 1223 - 1299 Reserved |
| 1251 | 1223 - 1299 Reserved |
| 1252 | 1223 - 1299 Reserved |
| 1253 | 1223 - 1299 Reserved |
| 1254 | 1223 - 1299 Reserved |
| 1255 | 1223 - 1299 Reserved |
| 1256 | 1223 - 1299 Reserved |
| 1257 | 1223 - 1299 Reserved |
| 1258 | 1223 - 1299 Reserved |
| 1259 | 1223 - 1299 Reserved |
| 1260 | 1223 - 1299 Reserved |
| 1261 | 1223 - 1299 Reserved |
| 1262 | 1223 - 1299 Reserved |
| 1263 | 1223 - 1299 Reserved |
| 1264 | 1223 - 1299 Reserved |
| 1265 | 1223 - 1299 Reserved |
| 1266 | 1223 - 1299 Reserved |
| 1267 | 1223 - 1299 Reserved |
| 1268 | 1223 - 1299 Reserved |
| 1269 | 1223 - 1299 Reserved |
| 1270 | 1223 - 1299 Reserved |
| 1271 | 1223 - 1299 Reserved |
| 1272 | 1223 - 1299 Reserved |
| 1273 | 1223 - 1299 Reserved |
| 1274 | 1223 - 1299 Reserved |
| 1275 | 1223 - 1299 Reserved |
| 1276 | 1223 - 1299 Reserved |
| 1277 | 1223 - 1299 Reserved |
| 1278 | 1223 - 1299 Reserved |
| 1279 | 1223 - 1299 Reserved |
| 1280 | 1223 - 1299 Reserved |
| 1281 | 1223 - 1299 Reserved |
| 1282 | 1223 - 1299 Reserved |
| 1283 | 1223 - 1299 Reserved |
| 1284 | 1223 - 1299 Reserved |
| 1285 | 1223 - 1299 Reserved |
| 1286 | 1223 - 1299 Reserved |
| 1287 | 1223 - 1299 Reserved |
| 1288 | 1223 - 1299 Reserved |
| 1289 | 1223 - 1299 Reserved |
| 1290 | 1223 - 1299 Reserved |
| 1291 | 1223 - 1299 Reserved |
| 1292 | 1223 - 1299 Reserved |
| 1293 | 1223 - 1299 Reserved |
| 1295 | 1223 - 1299 Reserved |
| 1296 | 1223 - 1299 Reserved |
| 1297 | 1223 - 1299 Reserved |
| 1298 | 1223 - 1299 Reserved |
| 1299 | 1223 - 1299 Reserved |
| 1300 | |
| 1301 | |
| 1302 | |
| 1303 | (SEQ 0062/0072) is less than 184, then Child 1/Child 2 Date of Birth (SEQ 0082/0092) or Child 1/Child 2 Date of Death (SEQ 0084/0094) must be present. |
| 1304 | |
| 1305 | the following must be present; Other Person Name -1 Child 1(SEQ 0310) and Other Person Relationship -1 Child 1(SEQ 0320). If Child 2 is present, then the following must be present; Other Person Name -1 Child 2 (SEQ 0380) and Other Person Relationship -1 Child 2 (SEQ 0390). |
| 1306 | 1306 - 1399 Reserved |
| 1307 | 1306 - 1399 Reserved |
| 1307 | 1306 - 1399 Reserved |
| 1308 | 1306 - 1399 Reserved |
| 1309 | 1306 - 1399 Reserved |
| 1309 | 1306 - 1399 Reserved |
| 1310 | 1306 - 1399 Reserved |
| 1311 | 1306 - 1399 Reserved |
| 1312 | 1306 - 1399 Reserved |
| 1313 | 1306 - 1399 Reserved |
| 1314 | 1306 - 1399 Reserved |
| 1315 | 1306 - 1399 Reserved |
| 1316 | 1306 - 1399 Reserved |
| 1317 | 1306 - 1399 Reserved |
| 1318 | 1306 - 1399 Reserved |
| 1319 | 1306 - 1399 Reserved |
| 1320 | 1306 - 1399 Reserved |
| 1321 | 1306 - 1399 Reserved |
| 1322 | 1306 - 1399 Reserved |
| 1323 | 1306 - 1399 Reserved |
| 1323 | 1306 - 1399 Reserved |
| 1324 | 1306 - 1399 Reserved |
| 1325 | 1306 - 1399 Reserved |
| 1326 | 1306 - 1399 Reserved |
| 1327 | 1306 - 1399 Reserved |
| 1328 | 1306 - 1399 Reserved |
| 1329 | 1306 - 1399 Reserved |
| 1330 | 1306 - 1399 Reserved |
| 1331 | 1306 - 1399 Reserved |
| 1332 | 1306 - 1399 Reserved |
| 1333 | 1306 - 1399 Reserved |
| 1334 | 1306 - 1399 Reserved |
| 1335 | 1306 - 1399 Reserved |
| 1336 | 1306 - 1399 Reserved |
| 1337 | 1306 - 1399 Reserved |
| 1338 | 1306 - 1399 Reserved |
| 1339 | 1306 - 1399 Reserved |
| 1340 | 1306 - 1399 Reserved |
| 1341 | 1306 - 1399 Reserved |
| 1342 | 1306 - 1399 Reserved |
| 1343 | 1306 - 1399 Reserved |
| 1344 | 1306 - 1399 Reserved |
| 1345 | 1306 - 1399 Reserved |
| 1346 | 1306 - 1399 Reserved |
| 1347 | 1306 - 1399 Reserved |
| 1348 | 1306 - 1399 Reserved |
| 1349 | 1306 - 1399 Reserved |
| 1350 | 1306 - 1399 Reserved |
| 1351 | 1306 - 1399 Reserved |
| 1352 | 1306 - 1399 Reserved |
| 1353 | 1306 - 1399 Reserved |
| 1354 | 1306 - 1399 Reserved |
| 1355 | 1306 - 1399 Reserved |
| 1356 | 1306 - 1399 Reserved |
| 1357 | 1306 - 1399 Reserved |
| 1358 | 1306 - 1399 Reserved |
| 1359 | 1306 - 1399 Reserved |
| 1360 | 1306 - 1399 Reserved |
| 1361 | 1306 - 1399 Reserved |
| 1362 | 1306 - 1399 Reserved |
| 1363 | 1306 - 1399 Reserved |
| 1364 | 1306 - 1399 Reserved |
| 1365 | 1306 - 1399 Reserved |
| 1366 | 1306 - 1399 Reserved |
| 1367 | 1306 - 1399 Reserved |
| 1368 | 1306 - 1399 Reserved |
| 1369 | 1306 - 1399 Reserved |
| 1370 | 1306 - 1399 Reserved |
| 1371 | 1306 - 1399 Reserved |
| 1371 | 1306 - 1399 Reserved |
| 1372 | 1306 - 1399 Reserved |
| 1373 | 1306 - 1399 Reserved |
| 1374 | 1306 - 1399 Reserved |
| 1375 | 1306 - 1399 Reserved |
| 1376 | 1306 - 1399 Reserved |
| 1377 | 1306 - 1399 Reserved |
| 1378 | 1306 - 1399 Reserved |
| 1379 | 1306 - 1399 Reserved |
| 1380 | 1306 - 1399 Reserved |
| 1381 | 1306 - 1399 Reserved |
| 1382 | 1306 - 1399 Reserved |
| 1383 | 1306 - 1399 Reserved |
| 1384 | 1306 - 1399 Reserved |
| 1385 | 1306 - 1399 Reserved |
| 1386 | 1306 - 1399 Reserved |
| 1387 | 1306 - 1399 Reserved |
| 1388 | 1306 - 1399 Reserved |
| 1389 | 1306 - 1399 Reserved |
| 1390 | 1306 - 1399 Reserved |
| 1391 | 1306 - 1399 Reserved |
| 1392 | 1306 - 1399 Reserved |
| 1393 | 1306 - 1399 Reserved |
| 1394 | 1306 - 1399 Reserved |
| 1395 | 1306 - 1399 Reserved |
| 1396 | 1306 - 1399 Reserved |
| 1397 | 1306 - 1399 Reserved |
| 1398 | 1306 - 1399 Reserved |
| 1399 | 1306 - 1399 Reserved |
| 1400 | greater than zero, at least one of the following must be significant: SEQ 0010 or 0020 or 0040. |
| 1401 | is greater than zero, then Exported Nontaxable Use of Gasoline Gallons (SEQ 0080) must be significant. |
| 1402 | (SEQ 0180) is greater than zero, then Commercial Aviation Gasoline Gallons (SEQ 0170) must be significant. |
| 1403 | SEQ 0230) is greater than zero, then Nontaxable Use Aviation Gasoline Gallons (SEQ 0200) must be significant. |
| 1404 | is greater than zero, then Exported Nontaxable Use of Aviation Gallons (SEQ 0233) must be significant. |
| 1405 | greater than zero, then Nontaxable Use of Diesel Fuel Gallons (SEQ 0270) or Diesel Fuel for Farming Purposes Gallons (SEQ 0303) must be significant. |
| 1406 | is greater than zero, then Diesel Fuel Train Use Gallons (SEQ 0310) must be significant. |
| 1407 | Amount (SEQ 0340) is greater than zero, then Diesel Fuel Certain Intercity and Local Bus Use Gallons (SEQ 0330) must be significant. |
| 1408 | zero, then Diesel Fuel Exported Gallons (SEQ 0343) must be significant. |
| 1409 | zero, then Nontaxable Use of Kerosene Gallons (SEQ 0380) or Nontaxable use of Kerosene for Farming Purposes Gallons (SEQ 0399) must be significant. |
| 1410 | zero, then Kerosene Use in Buses Gallons (SEQ 0409) must be significant. |
| 1411 | (SEQ 0420) is greater than zero, then Nontaxable Use of Kerosene Exported Gallons (SEQ 0418) must be significant. |
| 1412 | SEQ 0424) is greater than zero, then Commercial Aviation Kerosene Gallons 1 (SEQ 0422) must be significant. |
| 1413 | (SEQ 0428) is greater than zero, then Commercial Aviation Kerosene Gallons 2 (SEQ 0426) must be significant. |
| 1414 | Amount (SEQ 0625) is greater than zero, then Use of Undyed |
| 1415 | SEQ 0640) is greater than zero, then Use Undyded Diesel Intercity Buses Gallons (SEQ 0635) must be significant. |
| 1416 | |
| 1417 | SEQ 0695) is greater than zero, then Undyed Kerosene Use in Certain Buses Gallons (SEQ 0685) must be significant. |
| 1418 | |
| 1419 | |
| 1420 | than zero, then Nonexempt Use Gallons (0755) must be significant. |
| 1421 | |
| 1422 | |
| 1434 | 1423 Reserved |
| 1424 | (SEQ 0825) is greater than zero, then Use by Nonprofit Gallons (SEQ 0795) or Uses by State or Local Government Gallons (SEQ 0815) must be significant. |
| 1425 | greater than zero, then Use AG by Nonprofit Gallons (SEQ 0840) or Use AG by Government Gallons (SEQ 0860) must be significant. |
| 1426 | Amount (SEQ 0890) is greater than zero, then Certain Intercity and Local Buses Gallons (SEQ 0885) must be significant. |
| 1427 | (SEQ 0910) is greater than zero, then Qualified Local and School Buses Gallons (SEQ 0900) must be significant. |
| 1428 | greater than zero, then LPG Other Nontaxable Use Gallons (SEQ 0930) must be significant. |
| 1429 | greater than zero, then Alcohol Mixture Ethanol Gallons SEQ 0960) must be significant. |
| 1430 | SEQ 0990) is greater than zero, then Alcohol Mixtures Other Than Ethanol Gallons (SEQ 0980) must be significant. |
| 1431 | zero, then Biodiesel Mix Gallons (SEQ 3020) must be significant. |
| 1432 | than zero, then Agri-biodiesel Mix Gallons (SEQ 3040) must be significant. |
| 1433 | is greater than zero, then Renewable Diesel Mix Gallons (SEQ 3060) must be significant. |
| 1434 | then LPG Gallons (SEQ 3210) must be significant. |
| 1435 | than zero, then P Series Fuels Gallons (SEQ 3260) must be significant. |
| 1436 | greater than zero, then Compressed Natural Gas Gallons (SEQ 3320) must be significant. |
| 1437 | greater than zero, then Liquefied Hydrogen Gallons (SEQ 3380) must be significant. |
| 1438 | greater than zero, then Liquid Fuel from Coal Gallons (SEQ 3440) must be significant. |
| 1439 | greater than zero, then Liquid Hydrocarbons Gallons (SEQ 3500) must be significant. |
| 1440 | greater than zero, then Liquefied Natural Gas Gallons (SEQ 3560) must be significant. |
| 1441 | than zero, then LPG Gallons (SEQ 3620) must be significant. |
| 1442 | than zero, then P Series Fuels Gallons (SEQ 3660) must be significant. |
| 1443 | is greater than zero, then Compressed Natural Gas Gallons (SEQ 3700) must be significant. |
| 1444 | greater than zero, then Liquefied Hydrogen Gallons (SEQ 3740) must be significant. |
| 1445 | is greater than zero, then Liquid Fuel from Coal Gallons SEQ 3780) must be significant. |
| 1446 | greater than zero, then Liquid Hydrocarbons Gallons (SEQ 3820) must be significant. |
| 1447 | greater than zero, then Liquefied Natural Gas Gallons (SEQ 3860) must be significant. |
| 1448 | Amount (SEQ 3940) is greater than zero, then Diesel Fuel for State or Local Government Gallons (SEQ 3920) must be significant. |
| 1449 | Government Cr. Amount (SEQ 3980) is greater than zero, then Kerosene Fuel Sold for State or Local Government Gallons SEQ 3960) must be significant. |
| 1450 | Government Cr. Amount (SEQ 4020) is greater than zero, then Kerosene Use in Aviation for State or Local Government Gallons (SEQ 4000) must be significant. |
| 1451 | Nonprofit Cr. Amount (SEQ 4060) is greater than zero, then Gasoline Sold for State or Local Government or Nonprofit Gallons (SEQ 4040) must be significant. |
| 1452 | Government or Nonprofit Cr. Amount (SEQ 4100) is greater than zero, then Aviation Gasoline Sold for State or Local Government or Nonprofit Gallons (SEQ 4080) must be significant. |
| 1453 | Amount (SEQ 4160) is greater than zero, then Diesel-Water Fuel Emulsion Nontaxable Gallons (SEQ 4140) must be significant. |
| 1454 | is greater than zero, then Diesel-Water Fuel Exported Gallons (SEQ 4180) must be significant. |
| 1455 | (SEQ 4260) is greater than zero, then Diesel-Water Fuel Emulsion Blending Gallons (SEQ 4240) must be significant. |
| 1456 | (SEQ 4300) is greater than zero, then Exported Dyed Fuel Gallons (SEQ 4280) must be significant. |
| 1457 | |
| 1458 | 1458 - 1464 Reserved |
| 1459 | 1458 - 1464 Reserved |
| 1460 | 1458 - 1464 Reserved |
| 1461 | 1458 - 1464 Reserved |
| 1462 | 1458 - 1464 Reserved |
| 1463 | 1458 - 1464 Reserved |
| 1464 | 1458 - 1464 Reserved |
| 1465 | equals "X", Evidence of Dyed Diesel Fuel Explanation (SEQ 0240) must equal "STMbnn", and vice versa. |
| 1466 | equals "X", Evidence of Dyed Kerosene Explanation (SEQ 0350) must equal "STMbnn", and vice versa. |
| 1467 | (SEQ 0615) equals "X", Evidence of Dyed Diesel Fuel Explanation (SEQ 0610) must equal "STMbnn", and vice versa. |
| 1468 | (SEQ 0655) equals "X", Evidence of Dyed Kerosene Explanation (SEQ 0650) must equal "STMbnn", and vice versa. |
| 1469 | 1468 Reserved |
| 1470 | following "credit amount" fields cannot be negative, and their sum must equal Total Income Tax Credit Amount (SEQ 4360): Nontaxable Use of Gasoline Credit Amount (SEQ 0070), Exported Nontaxable Use of Gasoline Cr. Amount (SEQ 0090), Nontaxable Use of Commercial Aviation Gas Cr Amt (SEQ 0180), Nontaxable Use of Aviation Gas Tax Credit Amt (SEQ 0230), Exported Nontaxable Use of Aviation Cr. Amount (SEQ 0237), Diesel Fuel for Farming Purposes Cr. Amount (SEQ 0307), Nontaxable Diesel Fuel Train Use Credit Amt (SEQ 0320), Diesel Fuel Certain Intercity & Bus Use Credit Amt (SEQ 0340), Diesel Fuel Exported Cr. Amount (SEQ 0347), Kerosene Use Farm (SEQ 0407), Kerosene Use in Buses Cr. Amount (SEQ 0416), Nontaxable Use of Kerosene Exported Cr Amt (SEQ 0420), Commercial Aviation Kerosene Amount 1 (SEQ 0424), Commercial Aviation Kerosene Amount 2 (SEQ 0428), Use of Undyed Diesel by State or Local Cr Amount (SEQ 0625), Use Undyed Diesel Intercity Buses Amount (SEQ 0640), Sales by Vendors of Undyed Kerosene Credit Amount (SEQ 0680), Undyed Kerosene Use in Certain Buses Amount (SEQ 0695), Use in Commercial Aviation Amount Type 1 (SEQ 0725), Other Use in Commercial Aviation Cr. Amount Type 2 (SEQ 0750), Nonexempt use Credit Amount (SEQ 0757), Other Nontaxable Use Cr. Amount 1 (SEQ 0764), Other Nontaxable Use Cr. Amount (SEQ 0775), Use by State or Local Government Cr. Amount (SEQ 0825), Use AG by Government Cr. Amount (SEQ 0870), Use of LPG in Certain Intercity and Buses Cr Amt (SEQ 0890), Use of LPG in Qualified Local & School Buses Cr Am (SEQ 0910), LPG Other Nontaxable Use Cr. Amount (SEQ 0940), Alcohol Mixtures Ethanol Cr. Amount (SEQ 0970), Alcohol Mixtures Other Than Ethanol Cr. Amount (SEQ 0990), Biodiesel Mix Amount (SEQ 3030) Agri-Biodiesel Mix Amount (SEQ 3050), Renewable Diesel Mix Cr. Amount (SEQ 3070), LPG Cr. Amount (SEQ 3220), P Series Fuels Cr. Amount (SEQ 3280), Compressed Natural Gas Cr. Amount (SEQ 3340), Liquefied Hydrogen Cr. Amount (SEQ 3400), Liquid Fuel from Coal Cr. Amount (SEQ 3460), Liquid Hydrocarbons Cr. Amount (SEQ 3520), Liquefied Natural Gas Cr. Amounts (SEQ 3580), LPG Cr. Amount (SEQ 3640), P Series Fuel Cr. Amount (SEQ 3680), Compressed Natural Gas Cr. Amount (SEQ 3720), Liquefied Hydrogen Cr. Amount (SEQ 3760), Liquid Fuel from Coal Cr. Amount (SEQ 3800), Liquid Hydrocarbons Cr. Amount (SEQ 3840), Liquefied Natural Gas Cr. Amount (SEQ 3880), Diesel Fuel for State or Local Government Cr. Amount (SEQ 3940), Kerosene Fuel Sold for State or Local Government Cr. Amount (SEQ 3980), Kerosene Use in Aviation for State or Local Government Cr. Amount (SEQ 4020), Gasoline Sold for State or Local Government or Nonprofit (SEQ 4060), Aviation Gasoline Sold for State or Local Government or Nonprofit Cr. Amount (SEQ 4100), Diesel–Water Fuel Emulsion Nontaxable Cr. Amount (SEQ 4160), Diesel-Water Exported Cr. Amount (SEQ 4200), Diesel-Water Fuel Emulsion Blending Cr. Amount (SEQ 4260), Exported Dyed Diesel Fuel Cr. Amount (SEQ 4300), Exported Dyed Kerosene Cr. Amount (SEQ 4340). |
| 1471 | 1471 Reserved |
| 1472 | 1472 Reserved |
| 1473 | is positive, Nontaxable Use of Gasoline Type (SEQ 0030) must be significant. |
| 1474 | (SEQ 0200) is positive, Nontaxable Use of Aviation Gasoline Type (SEQ 0190) must be significant. |
| 1475 | (SEQ 0270) is positive, Nontaxable Use of Diesel Fuel Type (SEQ 0260) must be significant. |
| 1476 | is positive, Nontaxable Use of Kerosene Type (SEQ 0370) must be significant. |
| 1477 | positive, Other Nontaxable Use Type 1 (SEQ 0759) must be significant. |
| 1478 | |
| 1479 | positive, then LPG Other Nontaxable Use Type (SEQ 0920) must be significant. |
| 1480 | Use Type (SEQ 3200) must be significant. |
| 1481 | then P Series Fuels Use Type (SEQ 3240) must be significant. |
| 1482 | positive, then Compressed Natural Gas Use Type (SEQ 3300) must be significant. |
| 1483 | positive, then Liquefied Hydrogen Use Type (SEQ 3360) must be significant. |
| 1484 | positive, then Liquid Fuel from Coal Use Type (SEQ 3420) must be significant. |
| 1485 | positive, then Liquid Hydrocarbons Use Type (SEQ 3480) must be significant. |
| 1486 | positive, then Liquefied Natural Gas Use Type (SEQ 3540) must be significant. |
| 1487 | 1487 Reserved |
| 1488 | 1488 Reserved |
| 1489 | (SEQ 4140) is positive, then Diesel-Water Fuel Emulsion Nontaxable Use Type (SEQ 4120) must be significant. |
| 1490 | Gov Credit Amount (SEQ 0625) or Use Undyed Diesel Intercity Buses Credit Amount (SEQ 0640) is positive, Undyed Diesel Fuel Registration No. (SEQ 0608) must be significant. |
| 1491 | Credit Amount (SEQ 0680) or Undyed Kerosene Use in Certain Buses Credit Amount (SEQ 0695) is positive, Undyed Kerosene Registration No. (SEQ 0645) must be significant. |
| 1492 | Type 1 (SEQ 0725), Other Use in Commercial Aviation Cr. Amount Type 2 (SEQ 0750), Nonexempt Use Cr. Amount (SEQ 0757), Other Nontaxable Use Cr. Amount 1 (SEQ 0764) or Other Nontaxable Use Amount 2 (SEQ 0775) is positive, Sales by Vendors of Kerosene for use of Aviation Registration No. (SEQ 0705) must be significant. |
| 1493 | (SEQ 0825) is positive, Ultimate Vendors of Gasoline Registration No. (SEQ 0785) must be significant. |
| 1494 | positive, Vendors of Aviation Gas Registration No. (SEQ 0830) must be significant. |
| 1495 | (SEQ 0970) or Alcohol Mixtures Other Than Ethanol Amount (SEQ 0990) is positive, Alcohol Fuel Mixture Registration No. (SEQ 0950) must be significant. |
| 1496 | Agri-Biodiesel Mix Cr. Amount (SEQ 3050) or Renewable Diesel Mix Cr. Amount (SEQ 3070) is positive, Biodiesel Mixture Registration No. (SEQ 3010) must be significant. |
| 1497 | Fuel Cr. Amount (SEQ 3680), Compressed Natural Gas Cr. Amount (SEQ 3720), Liquefied Hydrogen Cr. Amount (SEQ 3760), Liquid Fuel from Coal Cr. Amount (SEQ 3800), Liquid Hydrocarbons Cr. Amount (SEQ 3840) or Liquefied Natural Gas Cr. Amounts (SEQ 3880) is positive, Alternative Fuel Cr. After Sept. 30, 2006 Registration No. (SEQ 3600) must be significant. |
| 1498 | Government Cr. Amount (SEQ 3940), Kerosene Fuel Sold for State or Local Government Cr. Amount (SEQ 3980) or Kerosene Use in Aviation for State or Local Government Cr. Amount (SEQ 4020) or Gasoline Sold-State/Local Gov or Nonprofit Amt (SEQ 4060) or Aviation Gas Sold-State/Local Gov, Nonprofit Amt (SEQ 4100) is positive, Registration Credit Card Issuers Registration No. (SEQ 3900) must be significant. |
| 1499 | Amount (SEQ 4260) is positive, Diesel-Water Fuel Emulsion Blending Cr. Amount Registration No. (SEQ 4220) must be significant. |
| 1500 | 1500 - 9999 RESERVED |