Publication 1345A (12-2005) FILING SEASON SUPPLEMENT FOR AUTHORIZED E-FILE PROVIDERS TAX YEAR 2005

 

• Copy of signed Form 8453, any supporting documents that are not included in the electronic return data.

• Copies of Forms W-2, W-2G, and 1099-R;

• Copy of signed IRS e-file consent to disclosure forms for taxpayers who signed using an electronic signature;

• Complete copy of the electronic portion of the return that can be readily and accurately converted into an electronic transmission that the IRS can process; and

• The acknowledgment file for IRS accepted returns.

 

• Form 1098-C, Contributions of Motor Vehicles, Boats, and Airplanes (or acceptable documentation/required Donor Documentation)

• Form 3115, Application for Change in Accounting Method

• Form 3468, Investment Credit, Historic Structure Certificate

• Form 4136, Credit for Federal Tax Paid on Fuels (if certificate and/or reseller statement is required)

• Form 5713, International Boycott Report

• Form 8283, Noncash Charitable Contributions, Section B Appraisal Summary

• Form 8332, Release of Claim to Exemption for Child of Divorced or Separated Parents

• Form 8858, Information Return of U.S. Persons With Respect To Foreign Disregarded Entities

• Form 8864, Biodiesel and Renewable Diesel Fuels Credit (if certificate and/or reseller statement is required)

• Form 8885, Health Coverage Tax Credit

 

• Form 5884-A – Hurricane Katrina Employee Retention Credit

• Form 8609-A – Annual Statement of Low-Income Housing Credit

• Form 8854 – Initial and Annual Expatriation Information Statement

• Form 8864 – Biodiesel and Renewable Diesel Fuels Credit

• Form 8896 – Low Sulfur Diesel Fuel Production Credit

• Form 8901 – Information on Qualifying Children Who are not Dependents (For Child Tax Credit Only)

• Form 8903 – Domestic Production Activities Deduction

• Form 8914 - Exemption Amount for Taxpayers Housing Individuals Displaced by Hurricane Katrina

• Form 8915 – Qualified Hurricane Katrina Retirement Plan Distributions and Repayments

 

• "0" = No Bank Product (No bank product was issued)

• "1" = Pre-Refund Products or a Loan Product similar to RAL (Money borrowed by a taxpayer, from a lender, based on the taxpayer's anticipated income tax refund)

• "2" = Post-Refund Products, Non-Loan Product similar to RAC (Taxpayers nay choose this product to have preparers and other fees deducted from their refund instead of paying them up front. This choice uses direct deposit into a bank account usually set up by the preparer at a participating bank. The taxpayer is issued their refund after the IRS deposits it and the preparer has subtracted his/her fees).

 

0001

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

 

0002

--- RESERVED

0003 --- Tax Return Record Identification Page 1 - Tax Period (SEQ 0005) equal "200512". For Form 1040/1040A, Tax Period (SEQ 0005) of Tax Return Record Identification Page 2 must also equal "200512".

0004 --- Tax Form - Primary SSN (SEQ 0010) must be within the valid ranges of SSN/ITIN's and cannot equal an ATIN. It must equal all numeric characters and cannot equal all blanks, zeros, or nines.

 

0005

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

0006 --- Tax Form - Only the following characters are permitted in the Primary Name Control (SEQ 0050) and Spouse's Name Control (SEQ 0055): alpha, hyphen, and space. The Name Control cannot contain leading or embedded spaces. The left-most position must contain an alpha character.

 

0007

--- Tax Form - Street Address (SEQ 0080) 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 (/).

 

0008

--- Form 1040/1040A - Total Box 6a and 6b (SEQ 0167) must equal the number of boxes checked for Exempt Self (SEQ 0160) and Exempt Spouse (SEQ 0163).

 

0009

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

0010 --- Each field can contain only the type of data specified in its Field Description in Part II Record Layouts.

 

0011

--- Form 1040/1040A - When Exempt Self (SEQ 0160) equals "X", Total Exemptions (SEQ 0355) must be greater than zero.

0012 --- Form 1040/1040A - If Overpaid (SEQ 1260) is significant and ES 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 --- RESERVED

0014 --- When there is an entry in a field defined as "NO ENTRY", the return will be rejected.

0015 --- Schedule A - The following literal values cannot be present in Other Expenses Type (SEQ 0420, 0432) or in Other Expense Type (SEQ 0475): "CASUALTY", "CHILD CARE", "CHILD-CARE", "CHILDCARE", "DEPENDENT CARE", "MEDICAL", "THEFT".

0016 --- Tax Form - Zip Code (SEQ 0095) must be within the valid ranges of zip codes listed for the corresponding State Abbreviation (SEQ 0087). The zip code cannot end in "00", with the exception of 20500 (the White House zip code).

 

0017

--- Form 4137 - Tip Income Name (SEQ 0010) and Tip Income SSN (SEQ 0020) must be significant.

0018 --- Form 5329 - Name of Person Subject to Penalty Tax (SEQ 0010) and SSN of Person Subject to Penalty Tax (SEQ 0020) must be significant.

0019 --- Tax Form - When Direct Deposit information is present, Routing Transit Number (SEQ 1272) (RTN) must contain nine numeric characters. The first two positions must be 01 through 12, or 21 through 32; the RTN must be present on the Financial Organization Master File (FOMF); and the banking institution must process Electronic Funds Transfer (EFT).

 

0020

--- Tax Form - Name Line 1 (SEQ 0060) cannot have leading or consecutive embedded spaces. The only characters permitted are alpha, space, ampersand (&), hyphen (-), and less-than sign (<). The left-most position must be alpha. The less-than sign replaces the intervening space to identify the primary taxpayer's last name and cannot be preceded by or followed by a space.

 

0021

--- Tax Form - Name Line 2 (SEQ 0070) is alphanumeric and cannot have leading or consecutive embedded spaces. The only special characters permitted are space, ampersand (&), hyphen (-), slash (/), and percent (%).

0022 --- Tax Form - State Abbreviation (SEQ 0087) must be significant and consistent with the standard state abbreviations issued by the Postal Service.

 

0023

--- Tax Form - City (SEQ 0083) must be left-justified and must contain a minimum of three alpha characters. This field cannot contain consecutive embedded spaces and must contain only alphabetic characters and spaces. Do not abbreviate the city name.

 

0024

--- Tax Form - If Address Ind (SEQ 0097) equals "1" (APO/FPO Address), then City (SEQ 0083) must equal "APO" or "FPO", and State Abbreviation (SEQ 0087) must equal "AA", "AE", or "AP" with the appropriate Zip Code (SEQ 0095). If State Abbreviation (SEQ 0087) equals "AA", "AE", or "AP", then Address Ind (SEQ 0097) must equal "1".

0025 --- Authentication Record - For Online returns only when PIN Type 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".

 

0026

--- Authentication Record - For Online returns only when PIN Type Code (SEQ 0008) is blank (No PIN used), if Filing Status (SEQ 0130) of the Tax Form equals "2", then the following fields 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".

 

0027

--- Summary Record - Electronic Return Originator Name (SEQ 0010) must be significant.

 

0028

--- Tax Return Record Identification Page 1 -- EFIN of Originator (SEQ 0008b) must contain a valid two-digit EFIN prefix code.

0029 --- Tax Return Record Identification Page 1 - EFIN of Originator (SEQ 0008b) must be for a valid electronic filer.

0030 --- Taxpayer Identification Number (SEQ 0003) of all data records in a tax return must contain the same Primary SSN.

 

0031

--- Tax Return Record Identification Page 1 - Return Sequence Number (RSN) (SEQ 0007) must be numeric.

0032 --- Tax Return Record Identification Page 1 - Declaration Control Number (DCN) (SEQ 0008) must be numeric.

0033 --- Fields within a record cannot be longer than specified in Part II Record Layouts.

 

0034

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

0035 --- Field Sequence Numbers within each record must be in ascending order and must be valid for that record.

0036 --- Schedule C-EZ - Only one Schedule C-EZ is allowed for the Primary SSN and one for the Secondary SSN (a total of two Schedules C-EZ per tax return when Filing Status (SEQ 0130) equals "2"). When a taxpayer files Schedule C-EZ, no Schedule C is allowed for that taxpayer.

0037 --- Form 1040/1040A - The number of Dependent Name Controls (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 --- Form 1040A - Taxable Income (SEQ 0820) must be less than $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 8914, Form 8915 Form 9465, FEC Record, Authentication Record, Preparer Note Record, Election Explanation Record, Regulatory Explanation Record and Form Payment.

0039 --- Form 1040EZ - Primary taxpayer (and secondary taxpayer when Secondary SSN (SEQ 0030) is significant) must be under age 65. If born January 01, 1941, 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 --- State-Only -- If the State Abbreviation (SEQ 0087) is equal to "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).

 

0041

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

0042 --- State Only Returns -- No other records, other than the following must be present: Form 1040 Page 1, State Generic Record, Unformatted Record and Summary Record.

0043 --- Form 1040/1040A -- When Filing Status (SEQ 0130) equals "4", at least one of the following fields must be significant: Qualifying Name for H of Household (SEQ 0150) and SSN for Qual Name (SEQ 0153); Number of Children Who Lived with You (SEQ 0240); Number of Other Dependents Listed (SEQ 0350).

 

0044

--- Record ID Group - The record has an invalid field in one of the Record ID Group. The error may be one of the following: -The Taxpayer Identification Number (SEQ 0003) 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 --- Record ID Group - The format and content of the Record ID Group that begins each record must be exactly as defined in Part II Record Layouts and must not duplicate another Record ID Group.

 

0046

--- Schedule SE - SSN of Self-Employed (SEQ 0020) on the first Schedule SE must be significant and equal to Primary SSN (SEQ 0010) or Secondary SSN (SEQ 0030) of Form 1040.

0047 --- Schedule SE - SSN of Self-Employed (SEQ 0020) on the second Schedule SE must be significant and equal to Secondary SSN (SEQ 0030) of Form 1040 and must not be equal to SSN of Self-Employed (SEQ 0020) 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 .

0048 --- Form 2106 - A maximum of two Forms 2106 may be present per individual (primary or secondary) on the return. SSN of Taxpayer with Employee Business Expense (SEQ 0009) of each Form 2106 must be significant and must equal the appropriate SSN, either Primary SSN (SEQ 0010) or Secondary SSN (SEQ 0030) of Form 1040. When two or more Forms 2106 are present, the primary spouse's form(s) must precede the secondary spouse's form(s).

0049 --- Form 2106-EZ -- A maximum of one Form 2106-EZ may be present per individual (primary or secondary) on the return. SSN of Taxpayer with Employee Business Expense (SEQ 0009) of each Form 2106-EZ must be significant and must equal the appropriate SSN, either Primary SSN (SEQ 0010) or Secondary SSN (SEQ 0030) of Form 1040. When two Forms 2106-EZ are present, the primary spouse's form must precede the secondary spouse's form.

0050 --- Statement Record - The only valid entry in a Required Statement Record field (identified by an at-sign (@) in Part II Record Layouts) is a Statement Reference, i.e., "STMbnn".

 

0051

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

0052 --- Statement Record - Optional Statement Records (identified by an asterisk (*) in Part II Record Layouts) are used only when the lines of data to be entered exceed spacing allowed on a schedule or form.

 

0053

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

0054 --- Form 4137 - Tip Income SSN (SEQ 0020) on the first Form 4137 must equal Primary SSN (SEQ 0010) or Secondary SSN (SEQ 0030) of Form 1040.

0055 --- Form 8606 - SSN of Taxpayer with IRAs (SEQ 0010) must be significant and equal to Primary SSN (SEQ 0010) or Secondary SSN (SEQ 0030) of Form 1040/1040A.

0056 --- Form 8606 - SSN of Taxpayer with IRAs (SEQ 0010) on the second Form 8606 must be significant and equal to Secondary SSN (SEQ 0030) of Form 1040/1040A and must not be equal to SSN of Taxpayer with IRAs (SEQ 0010) 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 --- Form 5329 - SSN of Person Subject to Penalty Tax (SEQ 0020) on the first Form 5329 must be significant and equal to Primary SSN (SEQ 0010) or Secondary SSN (SEQ 0030) of Form 1040.

0058 --- Form 5329 - SSN of Person Subject to Penalty Tax (SEQ 0020) on the second Form 5329 must be significant and equal to Secondary SSN (SEQ 0030) of Form 1040 and must not be equal to SSN of Person Subject to Penalty Tax (SEQ 0020) 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 --- Form 4137 - Tip Income SSN (SEQ 0020) on the second Form 4137 must equal Secondary SSN (SEQ 0030) of Form 1040 and must not be equal to Tip Income SSN (SEQ 0020) 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 --- Tax Return Record Identification Page 1 - Return Sequence Number (RSN) (SEQ 0007) must be in ascending numerical sequence within a transmission. However, the RSN's within the transmission do not have to be consecutive.

0061 --- Tax Return Record Identification Page 1 -Declaration Control Number (DCN) (SEQ 0008) must be in ascending numerical sequence within the transmission. However, the DCN's within the transmission do not have to be consecutive.

0062 --- Tax Return Record Identification Page 1 - The first two digits of the Declaration Control Number (DCN) (SEQ 0008) must be zeros.

0063 --- Tax Form - When Filing Status (SEQ 0130) equals "2", "3", or "4" 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 --- Tax Return Record Identification Page 1 - The Year Digit of Declaration Control Number (DCN) (SEQ 0008) must be "6".

0065 --- Form 1040/1040A - When Exempt Spouse Ind (SEQ 0163) equals "X", Filing Status (SEQ 0130) must equal "2", "3", or "4".

0066 --- Form 1040/1040A - If any field of the following "dependent group" is significant, then all fields in that group must be significant: Dependent First Name, Dependent Last Name, Dependent Name Control, Dependent's SSN, and Relationship.

 

0067

--- Form 1040/1040A - Dependent First Name (SEQ 0170, 0180, 0190, 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 --- Form 1040/1040A - When Dependent's SSN (SEQ 0175, 0185, 0195, 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.

0069 --- Form 1040/1040A - When Filing Status (SEQ 0130) equals "2", Name Line 1 (SEQ 0060) must contain an ampersand (&).

 

0070

--- Form 1040 - If Other Adjustments Literal (SEQ 0720) equals "JURY PAY", then at least one Type of Other Income (SEQ 0560) must equal "JURY PAY".

0071 --- Tax Form - When Secondary SSN (SEQ 0030) is significant, it must be within the valid ranges of SSN/ITIN's, cannot equal an ATIN, and cannot equal Primary SSN (SEQ 0010). It must equal all numeric characters and cannot equal all zeros or all nines.

0072 --- Tax Form - When EIC Eligibility (SEQ 1183) equals "NO", Earned Income Credit (SEQ 1180) cannot be significant.

 

0073

--- Form 1040/1040A

--

When Filing Status (SEQ 0130) equals "5"; Number of Children who Lived with You (SEQ 0240) must be significant.

0074 --- Form 2441/Schedule 2 - Qualifying Person SSN (SEQ 0214, 0223) cannot equal another Qualifying Person SSN on the same Form 2441/Schedule 2 or in the related Statement Record.

0075 --- Tax Form - If Earned Income Credit (SEQ 1180) is significant, then at least one of the following must be present for the Forms listed below.

 

0076

--- Form 1040/1040A - If Taxable Interest (SEQ 0380) is greater than $1,500, or if Taxable Interest (SEQ 0290) of Schedule B/Schedule 1 is significant, then Taxable Interest (SEQ 0380) of Form 1040/1040A must equal Taxable Interest (SEQ 0290) from Schedule B/Schedule 1.

0077 --- Form 1040/1040A - If Total Ordinary Dividends (SEQ 0394) is 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 --- Form 1040 - Capital Gain/Loss (SEQ 0450) must equal one of the following fields from Schedule D: Combined Net Gain/Loss (SEQ 2400) or Allowable Loss (SEQ 2540).

0079 --- Form 1040 - Rent/Royalty/Part/Estates/Trusts Inc (SEQ 0510) must equal Total Income or Loss (SEQ 1150) or Total Supplemental Income (Loss) (SEQ 2010) from Schedule E.

0080 --- Form 1040 - Current Year Moving Expenses (SEQ 0637) must equal Moving Exp Deduction (SEQ 0180) from Form(s) 3903.

0081 --- Form 1040 - If F4684 Literal (SEQ 0460) is not significant, then Other Gain/Loss (SEQ 0470) of Form 1040 must equal Redetermined Gain/Loss (SEQ 1030) from Form 4797.

0082 --- Form 1040 - If Schedule A is present, then Total Itemized or Standard Deduction (SEQ 0789) of Form 1040 must equal Total Deductions (SEQ 0520) from Schedule A.

0083 --- Form 1040/1040A - Credit for Child & Dependent Care (SEQ 0925) must equal Credit for Child & Dependent Care (SEQ 0339) from Form 2441/Schedule 2.

0084 --- Form 1040/1040A - Credit for Elderly or Disabled (SEQ 0930) of Form 1040 or 1040A must equal Credit (SEQ 0290, Schedule 3) and SEQ 0290, Schedule R.

0085 --- Schedule R/Schedule 3 - Taxable Disability (SEQ 0150) must be significant when one of the following fields equals "X": Retire/Disabled (SEQ 0020); Both Under 65, One Retired (SEQ 0040); Both Under 65, Both Retired (SEQ 0050); One Over 65, Other Retired (SEQ 0060); Under 65, Did Not Live With Spouse (SEQ 0090).

0086 --- Form 1040 - If Exempt/Form 4361 Box (SEQ 0025) of Schedule(s) SE and Exempt SE Tax Indicator (SEQ 1035) of Form 1040 are blank, then Self Employment Tax (SEQ 1040) of Form 1040 must equal Self-Employment Tax (SEQ 0160) from Schedule(s) SE.

0087 --- Form 1040 - Alternative Minimum Tax (SEQ 0918) must equal Alternative Minimum Tax (SEQ 0340) from Form 6251.

0088 --- Form 1040/1040A - Overpaid (SEQ 1260) must equal the total of the following fields: Refund (SEQ 1270), Applied to ES Tax (SEQ 1280), and ES Penalty Amt (SEQ 1300).

0089 --- Form 1040 - When Total Alimony Paid (SEQ 0697) is significant, Recip Soc Sec No. (SEQ 0693) must be significant, and vice versa.

 

0090

--- Form 2441/Schedule 2 - When Form 2441/Schedule 2 is present, at least one of the following fields must be significant: Dependent Care Benefits Literal (SEQ 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 --- Form 1040/1040A -- If Filing Status (SEQ 0130) equals "3", Exempt Spouse Name (SEQ 0164) or Exempt Spouse Name Control (SEQ 0165) cannot be present.

0092 --- RESERVED

0093 --- Form 2441/Schedule 2 - EIN/SSN Type (SEQ 0045) of Form 2441/Schedule 2 must equal "S" or "E".

 

0094

--- Form 6252 - If Line 24 Minus Line 25 (SEQ 0290) or Line 35 Minus Line 36 (SEQ 0460) is significant, then Schedule D or Form 4797 must be present.

0095 --- Form 2441/Schedule 2 - If Total Qualified Expenses or Limit (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.

 

0096

--- RESERVED

0097 --- Form 1040 -- When Capital Distribution Box (SEQ 0447) equals to "X", Capital Gain/Loss (SEQ 0450) must be significant, Schedule D must not be present.

 

0098

--- Schedule C -- Gross Receipts Less Returns Allowances (SEQ 0220) must equal Gross Receipts/Sales (SEQ 0200) minus Returns/Allowances (SEQ 0210).

0099 --- Form 1040 - Business Income/Loss (SEQ 0440) must equal the total of Net Profit (Loss) (SEQ 0710) from Schedule(s) C plus Net Profit (SEQ 0710) from Schedule(s) C-EZ.

0100 --- Schedule C - When Net Profit (Loss) (SEQ 0710) is less than zero and Some Is Not At Risk (SEQ 0730) equals "X", Form 6198 must be present.

0101 --- Form 4952 - At least one of the following fields must be greater than zero: Investment Interest Expense (SEQ 0010), Carryover Disallowed Interest Expense (SEQ 0020), Investment Interest Expense Deduction (SEQ 0170).

0102 --- Schedule E - If Any Amount is Not At Risk (SEQ 1180, 1238, 1298, 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 --- Tax Form -- If Withholding (SEQ 1160) is greater than $500, then at least one of the following must be present for the forms listed below.

 

0104

--- Form 1040/1040A/1040EZ - The wages on Form W-2(s) (SEQ 0120) must equal or be less than the Wages of Forms 1040/1040A/1040EZ (SEQ 0375).

 

0105

--- Tax Form - When Direct Deposit information is present, the 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).

0106 --- Schedule E - If more than one Schedule E is present, only the first occurrence of Schedule E can contain entries in the following fields: SEQ 0125, 0155, 0380, 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 --- Schedule SE - If SST Wages/RRT Comp (SEQ 0088) or Unreported Tips (SEQ 0090) is significant, then Total Wages/Unreported Tips (SEQ 0100) must be significant.

 

0108

--- Form 1040/1040A - If Overpaid (SEQ 1260) is greater than zero, then Total Payments (SEQ 1250) must be greater than Total Tax (SEQ 1150).

0109 --- Form 1040/1040A - If Primary SSN (SEQ 0010) or Secondary SSN (SEQ 0030) is equal to an ITIN, then Earned Income Credit (SEQ 1180) cannot be significant and Schedule EIC cannot be present.

 

0110

--- Form 1040 -- If both Schedule D and Schedule J are present, then Tax (SEQ 0915) of Form 1040 must equal or be greater than Subtract Line 21 from Line 17 (SEQ 0220) of Schedule J.

0111 --- Form 1040/1040A- When Must Itemize Indicator (SEQ 0786) equals "X", Filing Status (SEQ 0130) must equal "3".

0112 --- Form 1040 - When Retirement Tax Plan Literal (SEQ 1095) is blank, Tax on Retirement Plans (SEQ 1100) must equal the total of the following fields from Form(s) 5329: Total Section 72 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).

 

0113

--- Schedule A - When Non-Cash/Check Contribution (SEQ 0360) is greater than $500, Form 8283 must be present.

0114 --- Form 1040/1040A - If Taxable Amount of Social Security (SEQ 0557) is significant, then Social Security Benefits (SEQ 0553) must be significant.

0115 --- Form 1040 - If Railroad Retire Indicator (SEQ 1070) is blank, then Social Security & Medicare Tax on Tips (SEQ 1080) of Form 1040 must equal F1040 Social Security Medicare Tax on Tips (SEQ 0200) from Form(s) 4137.

0116 --- Form 1040/1040A - If Total Payments (SEQ 1250) is not equal to 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 --- Schedule C - At least one of the following fields must be significant: Gross Receipts/Sales (SEQ 0200), Gross Income (SEQ 0270), Total Expenses (SEQ 0700), Tentative Profit/Loss (SEQ 0702), Net Profit (Loss) (SEQ 0710).

0118 --- Form 5329 - Name of Person Subject to Penalty Tax (SEQ 0010) must contain a 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.

 

0119

--- Form 1040A - If Filing Status (SEQ 0130) equals "3", then 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).

 

0120

--- RESERVED

0121 --- Form 1040/1040A - Pensions Annuities Received (SEQ 0485) cannot equal Taxable Pensions Amount (SEQ 0495).

0122 --- Form W-2 - Employer Identification Number (SEQ 0040) must be 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."

 

0123

--- Form W-2 - The following fields must be significant: Employer 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).

 

0124

--- Form W-2G - The following fields must be significant: Payer Name Control (SEQ 0015), Payer Name (SEQ 0020), and Payer Identification Number (SEQ 0026).

0125 --- Form 1099-R - The following fields must be significant: Payer Name Control (SEQ 0015), Payer Name (SEQ 0020), and Payer Identification Number (SEQ 0050).

0126 --- Tax Form -- If any Paid Preparer information (SEQ 1340, 1350, 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.

 

0127

--- Form 1040/1040A - If Total Payments (SEQ 1250) is greater than 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 --- Form 1040/1040A - If Total Payments (SEQ 1250) is greater than 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 --- Form 1040/1040A - If Total Payments (SEQ 1250) equals Total Tax (SEQ 1150), then the following fields cannot be significant: Overpaid (SEQ 1260), Refund (SEQ 1270), and Applied to ES Tax (SEQ 1280).

0130 --- Form 1040/1040A - If Total Itemized or Standard Deduction (SEQ 0789) contains one of the following amounts: $6,000, 7,000, 6,250, 7,500, 8,550, 11,000, 9,800, 12,000, 13,000, or 14,000; 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).

 

0131

--- Form 1040/1040A - If Number of Children Not Living with You (SEQ 0247) is significant, then at least one Relationship (SEQ 0177, 0187, 0197, 0207) must equal "CHILD", "DAUGHTER", "GRANDCHILD", or "SON".

0132 --- Form 1040 -- When Capital Distribution Box equals to "X", Capital Gain/Loss (SEQ 0450) must contain a positive amount.

0133 --- Schedule R/Schedule 3 - If Nontaxable SSB/RRB (SEQ 0163) or Nontaxable Other (SEQ 0167) is significant, then Pensions & Annuities (SEQ 0170) must be significant.

0134 --- Form 1040 - If Exempt Self (SEQ 0160) equals "X", and Must Itemize Indicator (SEQ 0786), and Modified Standard Deduction Ind (SEQ 0787) and Itemize Election Ind (SEQ 0788) are blank, and Schedule A and Form 4563 are not present; then Total Itemized or Standard Deduction (SEQ 0789) must equal a valid standard deduction.

 

0135

--- Form 1040 - When F4684 Literal (SEQ 0460) equals "F4684", Form 4684 must be present.

0136 --- Form 1040 - If Form 2210 or Form 2210F is present, then ES Penalty Amount (SEQ 1300) of Form 1040 must equal Underpayment Penalty/Short Method (SEQ 0245) or Total Underpayment Penalty (SEQ 0671) from Form 2210, or Underpayment Penalty/Farmers Fishermen (SEQ 0180) from Form 2210F.

 

0137

--- Form 2441/Schedule 2 - When SSN/EIN 1 or 2 (SEQ 0040, 0090) is significant, the corresponding Amount Paid 1 or 2 (SEQ 0050, 0100) must be significant.

0138 --- Form 1040/1040A -- Total Exemptions (SEQ 0355) must equal the total of the following fields: Total Box 6a and 6b (SEQ 0167); 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).

0139 --- Form W-2 - Employee SSN (SEQ 0080) must equal Primary SSN (SEQ 0010) or Secondary SSN (SEQ 0030) of the Tax Form.

0140 --- Form 1040 - Farm Income (SEQ 0520) must equal Net Farm Profit or Loss (SEQ 0680) from Schedule(s) F.

0141 --- Schedule F -- At least one of the following fields must be significant: Gross Income Amount (SEQ 0280), Total Expenses (SEQ 0650), Net Farm Profit or Loss (SEQ 0680).

0142 --- Schedule F -- Accounting Method Cash Indicator (SEQ 0050) or Accounting Method Accrual Indicator (SEQ 0060) must equal "X". Both indicators cannot equal "X".

0143 --- Schedule F -- Materially Participate Yes Indicator (SEQ 0100) and Materially Participate No Indicator (SEQ 0110) cannot both equal "X" and cannot both equal blank.

0144 --- RESERVED

0145 --- If Line 24 of Form 1040, Bus Expenses Reservists & others (SEQ 0624) is significant, then Form 2106/2106-EZ must be attached, else reject the return.

0146 --- Tax Form - When Unemployment Compensation (SEQ 0552) is significant, it must be numeric and greater than zero.

0147 --- Form 2210 -- One of the following fields must equal "X": Waiver 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).

0148 --- Form 2210 - When Waiver of Entire Penalty Box (SEQ 0135) or Waiver of Part Penalty Box (SEQ 0145) equals "X", either Waived Explanation/Short Method (SEQ 0233) or Waiver Explanation (SEQ 0669) must equal "STMbnn".

 

0149

--- Schedule C - When Other Clos Inv Method (SEQ 0744) equals "X", Other Meth Explanation (SEQ 0746) must equal "STMbnn".

0150 --- Form 1040 - When F4255 Literal (SEQ 1121) and F4255 Amount (SEQ 1122) are significant, Form 4255 must be present and Total Increase Tax (SEQ 0530) of Form 4255 must be significant.

 

0151

--- Summary Record - Number of Logical Records in Tax Return (SEQ 0040) must equal the total logical record count computed by the IRS.

0152 --- Summary Record - Number of Forms W-2 (SEQ 0050) must equal the number of Forms W-2 computed by the IRS.

0153 --- Summary Record - Number of Forms W-2G (SEQ 0060) must equal the number of Forms W-2G computed by the IRS.

0154 --- Summary Record - Number of Forms 1099-R (SEQ 0070) must equal the number of Forms 1099-R computed by the IRS.

0155 --- Summary Record - Number of Schedule Records (SEQ 0080) must equal the number of schedule records computed by the IRS.

0156 --- Summary Record - Number of Form Records (SEQ 0090) must equal the number of form records computed by the IRS.

0157 --- Summary Record - Number of Statement Record Lines (SEQ 0100) must equal the number of statement record lines computed by the IRS.

0158 --- Form 1040/1040A - If Credit for Elderly or Disabled (SEQ 0930) is significant, and Self 65 or Over Box (SEQ 0772) and Spouse 65 or Over Box (SEQ 0776) are blank, then one of the following fields from Schedule R/Schedule 3 must be significant: Retire/Disabled (SEQ 0020); Both Under 65, One Retired (SEQ 0040); Both Under 65, Both Retired (SEQ 0050); Under 65, Did Not Live with Spouse (SEQ 0090).

0159 --- Form 1040EZ -- When the Self Claimed Dependent Ind (SEQ 0770) and the Spouse Claimed Dependent Ind (SEQ 0775) are blank, then Combined Standard Deduction and Personal Exemption (SEQ 0815) must equal $8,200 when Secondary SSN (SEQ 0030) is not significant, and must equal $16,400 when Secondary SSN (SEQ 0030) is significant.

0160 --- Form 1040EZ - When the Self Claimed Dependent Ind (SEQ 0770) and the Spouse Claimed Dependent Ind (SEQ 0775) equals "X", then Combined Standard Deduction and Personal Exemption (SEQ 0815) cannot exceed $10,000 when Secondary SSN (SEQ 0030) is significant.

 

0161

--- RESERVED

0162 --- Form 1040EZ - Earned Income Credit (SEQ 1180) cannot exceed $399 and Adjusted Gross Income (SEQ 0750) must be less than $11,750 if single, and cannot exceed $13,750 if Married Filing Jointly.

 

0163

--- Schedule R/Schedule 3 -- Only one of the following fields must be significant: SEQ 0010, 0020, 0030, 0040, 0050, 0060, 0070, 0080, 0090.

0164 --- Form 1040/1040A -- If Credit for Retirement Savings Contribution (SEQ 0937) is significant, then all of the following apply:

 

0165

--- Form 8880 -- If Credit Contributions (SEQ 0200) is significant, then it must equal Credit for Retirement Savings Contribution (SEQ 0937) of Tax Form.

0166 --- Form 8880 -- Total Line 6a and 6b (SEQ 0130) must be greater than zero.

0167 --- Form 9465 -- Monthly Payment Date (SEQ 0310) must be significant and must be within the 01 to 28 range.

0168 --- Form 9465 -- Monthly Payment (SEQ 0300) must be equal to or greater than $25.

0169 --- Schedule E - At least one of the following fields must be significant on the first occurrence of Schedule E: Total Rents Received (SEQ 0125); Total Royalties Rec'd (SEQ 0155); 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).

0170 --- Schedule A - Casualty/Theft Loss (SEQ 0390) must equal Line16 (SEQ 0430) or Line 21 (SEQ 0453) from Form 4684.

0171 --- Form 4797 - When Form 4684 is present, Gain/Loss for Entire Year (Form 4684 Sec B Gain) (SEQ 0440) of Form 4797 must equal Loss Equal to or Smaller than Gain (SEQ 1120) from Form 4684.

0172 --- Form 9465 - Amount Owed on Tax Return (SEQ 0280) cannot be greater than $25,000.

0173 --- RESERVED

0174 --- RESERVED

0175 --- Form 1040 - When Other Adjustment Amount (SEQ 0730) or Total Other Adjustments (SEQ 0735) is significant, Total Adjustments (SEQ 0740) must be significant.

0176 --- Form 1040 - Total Other Adjustments (SEQ 0735) must equal the total of Other Adjustment Amount (SEQ 0730 or amounts from corresponding statement record) plus MSA Amount (SEQ 0733).

0177 --- Tax Form - If Earned Income Credit (SEQ 1180) is significant and Schedule E is not present, then the total of the following fields cannot exceed $2,700 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 --- Form 1040 -- When Specify Other Credit Block (SEQ 1006) equals "X", one of the following forms must be present: Form 3468, Form 5884, Form 5884-A, Form 6478, Form 6765, Form 8586, Form 8820,Form 8826, Form 8830, Form 8834, Form 8835, Form 8844,Form 8845, Form 8846, Form 8847, Form 8860, Form 8861, Form 8864, Form 8874, Form 8881, Form 8882 or Form 8896 unless Specify Other Credit Literal (Seq. 1010) contains "TRANS ALASKA".

0179 --- RESERVED

0180 --- Form 4835 - 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 0610) or Net Farm Rent (Loss) (SEQ 0630).

 

0181

--- Form 4835 - If Some is Not at Risk (SEQ 0620) equals "X" on one or both Form(s) 4835, then Form 6198 or Form 8582 must be present.

0182 --- Schedule F - When Net Farm Profit or Loss (SEQ 0680) is less than zero and Some Is Not at Risk Indicator (SEQ 0700) equals "X", Form 6198 must be present.

0183 --- Schedule C - If Car/Truck Expenses (SEQ 0293) is significant, then Vehicle Service Date (SEQ 0820) must be significant, or Form 4562 must be present.

0184 --- Schedule E - If Net Farm Rental Income/Loss (SEQ 1991) on the first occurrence of Schedule E is present, then Form 4835 must be present.

 

0185

--- Schedule C - When Business Miles (SEQ 0830) is significant, then Vehicle Service Date (SEQ 0820) must be present.

0186 --- Form 8829 -- Total of "Home Business Expense" (SEQ 0703) of all Schedules C present must equal total of "Schedule C Allowable Expenses" (SEQ 0450) from all Forms 8829 present.

0187 --- Schedule C - Employer ID Number (SEQ 0060) cannot equal Primary SSN (SEQ 0010) or Secondary SSN (SEQ 0030) of Form 1040.

0188 --- Form 1040/1040A - When Filing Status (SEQ 0130) equals "3", Earned Income Credit (SEQ 1180) cannot be significant.

0189 --- Form 1040 - If Total Adjustments (SEQ 0740) is significant, then at least one of the following fields must be significant: SEQ 0623, 0624, 0635, 0637, 0640, 0645, 0650, 0670, 0680, 0697, 0700, 0702, 0705, 0710, 0730, 0733, 0735.

0190 --- RESERVED

0191 --- Form 1040 - 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), Credits from F8396 & F8859 (SEQ 0995), Foreign Tax Credit (SEQ 0922), Child tax Credit (SEQ 0940), Credit for Retirement Savings Contribution (SEQ 0937), Adoption Credit (SEQ 0960) and Other Credits (SEQ 1015).

 

0192

--- Tax Form - At least one of the following fields must be significant for the forms listed below.

 

0193

--- Form 8829 - Total Hours Available (SEQ 0065) cannot exceed the maximum number of available hours (24 hrs multiplied by the number of days in the year).

0194 --- Form 1040EZ - If Taxable Interest (SEQ 0380) is not significant, then Adjusted Gross Income (SEQ 0750) must equal the total of Wages, Salaries, Tips (SEQ 0375) plus Unemployment Compensation (SEQ 0552).

0195 --- Schedule SE - When Self-Employment Tax (SEQ 0160) is significant, Deduction for 1/2 of Self Employment Tax (SEQ 0165) must be significant, and vice versa.

 

0196

--- Form 1040 - When Social Security & Medicare Tax on Tips (SEQ 1080) is significant, Form 4137 must be present.

 

0197

--- Schedule A - When Other Expense Amount (SEQ 0485) is significant, Total Other Expenses Limit (SEQ 0495) must be significant.

0198 --- Form 1040 - 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), Excess SS Tax (SEQ 1188), and Other Payments (SEQ 1210).

 

0199

--- Form 1040/1040A -- Educator Expenses (SEQ 0623) cannot be greater than $500 if filing status is "2" and $250 for all other filing statuses.

0200 --- Form 1040/1040A - When Earned Income Credit (SEQ 1180) is greater than $399, Schedule EIC must be present.

0201 --- Schedule EIC - If any field of the following "qualifying child 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); Year of Birth (SEQ 0020, 0090); Qualifying SSN (SEQ 0015, 0085); Relationship (SEQ 0060, 0130); and Number of Months (SEQ 0070, 0140).

 

0202

--- Schedule EIC -- Year of Birth (SEQ 0020, 0090) cannot be greater than current tax year.

0203 --- Schedule EIC - Relationship (SEQ 0060, 0130) must equal one of the following: "CHILD", "DAUGHTER", "FOSTERCHILD", "GRANDCHILD", or "SON", "SISTER", "BROTHER", "NIECE" or "NEPHEW".

0204 --- Form 1040/1040A - If Earned Income Credit (SEQ 1180) is 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, 1981, the taxpayer is considered to be age 25 at the end of 2005.

 

0205

--- Schedule EIC - When Qualifying SSN (SEQ 0015, 0085) is 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.

0206 --- Schedule EIC - If Year of Birth (SEQ 0020, 0090) is less than "1987" (age 19 and older) and greater than "1981", then the corresponding Student "Yes" Box (SEQ 0030, 0100) or the corresponding Disabled "Yes" Box (SEQ 0040, 0110) must equal "X".

0207 --- Schedule 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 --- Schedule H - Cash Wages Over $1,400 Paid Yearly - Yes (SEQ 0040) and Cash Wages Over $1,400 Paid Yearly -- No (SEQ 0045) cannot both equal "X" and cannot both equal blank.

0209 --- Schedule H - Employer SSN (SEQ 0020) on the first Schedule H must be significant and equal to Primary SSN (SEQ 0010) or Secondary SSN (SEQ 0030) of Form 1040.

0210 --- Schedule H - Employer SSN (SEQ 0020) on the second Schedule H must be significant and equal to Secondary SSN (SEQ 0030) of Form 1040 and must not be equal to Employer SSN (SEQ 0020) 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 --- Schedule H - Employer Identification Number (SEQ 0030) cannot equal Primary SSN (SEQ 0010) or Secondary SSN (SEQ 0030) of Form 1040.

0212 --- Schedule H - Name of State Where Unemployment Contr Paid (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.

0213 --- Schedule H - Employer SSN (SEQ 0020) and Employer Identification Number (SEQ 0030) must be significant, must equal all numeric characters and cannot equal all blanks or all zeros.

0214 --- Schedule H - When two Schedules H are present, Employer Identification Number (SEQ 0030) of the second Schedule H cannot equal Employer Identification Number of the first Schedule H.

0215 --- Schedule H - Federal Income Tax Withheld - Yes (SEQ 0050) and Federal Income Tax Withheld -- No (SEQ 0055) cannot both equal "X".

 

0216

--- Schedule EIC - Qualifying SSN - 1 (SEQ 0015) cannot equal Qualifying SSN - 2 (SEQ 0085). Qualifying SSN - 1 and - 2 (SEQ 0050, 0120) cannot equal Primary SSN (SEQ 0010) or Secondary SSN (SEQ 0030) of Form 1040/1040A.

0217 --- Schedule EIC -- When Year of Birth (SEQ 0020, 0090) is less than "1982", the corresponding Disabled "Yes" Box (SEQ 0040, 0110) must equal "X".

0218 --- Schedule EIC -- When Year of Birth (SEQ 0020, 0090) equals "2005", the corresponding Number of Months (SEQ 0070, 0140) must equal "12".

0219 --- Schedule H - Page 2 must be present when all of the following fields equal "X": Cash Wage Over $1,400 Paid Yearly - No (SEQ 0045), Federal Income Tax Withheld -- No (SEQ 0055), and Cash Wage Over $1,000 Paid Qtrly - Yes (SEQ 0065).

0220 --- Schedule H - When all of the following fields equal "X", Schedule H cannot be filed: Cash Wage Over $1,400 Paid Yearly - No (SEQ 0045), Federal Income Tax Withheld - No (SEQ 0055), and Cash Wage Over $1,000 Paid Qtrly - No (SEQ 0060).

0221 --- Form 1040/1040A - Advanced EIC Payments (SEQ 1105) must equal the total of Advance EIC Payment (SEQ 0200) from Form(s) W-2 and/or W-2GU.

0222 --- Schedule EIC - If Qualifying SSN - 1 (SEQ 0015) is significant and Qualifying SSN - 2 (SEQ 0085) is not significant, then Earned Income Credit (SEQ 1180) of Form 1040/1040A cannot exceed $2,662 and Adjusted Gross Income (SEQ 0750) of Form 1040/1040A must be less than $31,030 if Single, Head of Household or Qualifying Widow(er) and less than $33,030 if Married Filing Jointly.

 

0223

--- Schedule H - When Federal Income Tax Withheld -- Yes (SEQ 0050) equals "X", Federal Income Tax Withheld (SEQ 0110) must be significant.

0224 --- Schedule H - If Cash Wage Over $1,400 Paid Yearly - No (SEQ 0045) and Federal Income Tax Withheld - Yes (SEQ 0050) equal "X", then Cash Wage Over $1,000 Paid Qtrly - No (SEQ 0060) and Cash Wage Over $1,000 Paid Qtrly - Yes (SEQ 0065) must be blank.

0225 --- Schedule H - When Cash Wage Over $1,400 Paid Yearly - Yes (SEQ 0040) equals "X", Social Security Wages (SEQ 0070) and Medicare Wages (SEQ 0090) must each be equal to or greater than $1,400.

0226 --- Schedule H - When Cash Wage Over $1,400 Paid Yearly - Yes (SEQ 0040) equals "X", the following fields must be blank: Federal Income Tax Withheld - Yes (SEQ 0050), Federal Income Tax Withheld - No (SEQ 0055), Cash Wage Over $1,000 Paid Qtrly - No (SEQ 0060), and Cash Wage Over $1,000 Paid Qtrly - Yes (SEQ 0065).

0227 --- Schedule H - When Page 2 is present, Cash Wages Over $1,000 Paid Qtrly - No (SEQ 0150) cannot equal "X".

 

0228

--- Schedule H - Social Security Wages (SEQ 0070) cannot be greater than Medicare Wages (SEQ 0090).

0229 --- Schedule H - When Page 2 is present, Total Taxes from Line 8 (SEQ 0520) must equal Total Taxes Less Advance EIC Payments (SEQ 0140) from Page 1.

0230 --- Form 1116 -- When only one Form 1116 is present, Smaller of Tax 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 --- Form 1116 -- If more than one Form 1116 is present, then only 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 0010) of that occurrence is equal to "AMT".

0232 --- Form 1116 - On each Form 1116, only one of the following fields can equal "X": SEQ 0020, 0030, 0040, 0050, 0060, 0070, 0080, 0093, 0096, 0098.

 

0233

--- Tax Form - If Direct Deposit "No" (SEQ 1263) is equal to "X", the Direct Deposit Information must not be present, if present, reject the return.

0234 --- Tax Form - One of the following must equal "X": Direct Deposit "Yes" (SEQ 1262) or Direct Deposit "No" (SEQ 1263) and both cannot be blank and both cannot equal "X".

0235 --- Schedule H - When Page 2 is present, Total Taxable Wages for FUTA (Section A) (SEQ 0230) must be significant.

0236 --- Form 1040 - Household Employment Taxes (SEQ 1107) must equal the total of the following fields from Schedule(s) H: Total Taxes Less Advance EIC Payments (SEQ 0140) plus FUTA Tax (SEQ 0240).

0237 --- When only one Form 2106 is present for an individual (primary or secondary), Page 2 need not be transmitted if there are no entries for that page, but Page 2 cannot be present without Page 1.

 

0238-0239

--- RESERVED

0240 --- Schedule C-EZ - Total Expenses (SEQ 0700) cannot be greater than $5,000 and Net Profit (SEQ 0710) cannot be less than zero.

0241 --- Schedule C-EZ - At least one of the following fields must be significant: Gross Receipts/Sales (SEQ 0200), Total Expenses (SEQ 0700), Net Profit (SEQ 0710).

0242 --- Schedule C-EZ - Employer ID Number (SEQ 0060) cannot equal Primary SSN (SEQ 0010) or Secondary SSN (SEQ 0030) of Form 1040.

0243 --- Form 1040 - If Schedule A is not present and Must Itemize Indicator (SEQ 0786) equals "X" then Total Itemized or Standard Deduction (SEQ 0789) must equal zero.

 

0244

--- RESERVED.

0245 --- Form 1040 - When Form 8396 Block (SEQ 0985) equals "X", Form 8396 must be present.

 

0246

--- RESERVED

0247 --- Schedule A - When State & Local Taxes (SEQ 0090) is significant, Income Taxes Box (SEQ 0092) and General Sales Taxes Box

(SEQ 0094) cannot both equal "X", and cannot both equal blank.

0248-0249 --- RESERVED

0250 --- RESERVED

0251 --- Form 8615 - Child Taxable Income (SEQ 0100) must equal Taxable Income (SEQ 0820) from Form 1040/1040A.

0252 --- Form 1040/1040A - When Form 8615 is present, Tax (SEQ 0915) of Form 1040 or Tax (SEQ 0860) of Form 1040A must equal Form 8615 Tax (SEQ 0290) from Form 8615.

0253 --- Form 8615 - Parent Filing Status (SEQ 0060) must equal "1", "2", "3", "4", or "5".

0254 --- RESERVED

0255 --- Form 8615 - Gross Unearned Income (SEQ 0070) must be greater than $1,600.

0256 --- Form 8615 - Child Name (SEQ 0010) must equal Name Line 1 (SEQ 0060) of Form 1040/1040A.

0257 --- Form 8615 - Parent Name (SEQ 0040) and Parent SSN (SEQ 0050) must be significant.

0258 --- Form 8615 - Child SSN (SEQ 0020) must be significant and within the valid ranges of SSN/ITIN's.

0259 --- RESERVED

0260 --- Form 1040 - When Form 8814 is present, Form 8814 Block (SEQ 0853) of Form 1040 must equal "X" and Form 8814 Amount (SEQ 0857) of Form 1040 must be significant. When Form 8814 Block (SEQ 0853) equals "X", Form 8814 must be present and Form 8814 Amount (SEQ 0857) must be significant.

0261 --- Form 8814 - When one Form 8814 is present, Multiple F8814 Indicator (SEQ 0030) cannot be significant. When more than one Form 8814 is present, Multiple F8814 Indicator (SEQ 0030) of the first Form 8814 must be significant.

 

0262

--- Form 8814 - Child Taxable Unearned Income (SEQ 0170) must be greater than $800 and less than $8,000.

0263 --- Form 1040 - If Form 1040 Other Income (SEQ 0200) of Form 8814 is significant, then Type of Other Income (SEQ 0560) of Form 1040 must equal "FORM 8814" and Total Other Income (SEQ 0590) of Form 1040 must be significant.

0264 --- Form 8814 - When Tax Exempt Literal (SEQ 0040) is significant, Tax Exempt Amount (SEQ 0050) must be significant.

 

0265

--- Form 8814 - When Nominee Dist. Literal 2 (SEQ 0120) is significant, Nominee Dist. Amount 2 (SEQ 0130) must be significant.

0266 --- Form 8814 - Child Name (SEQ 0010) must be significant. Child SSN (SEQ 0020) must be must be significant and within the valid ranges of SSN/ITIN/ATIN's.

0267 --- Form 8814 - Tax Amount Basis (SEQ 0210) cannot be less than zero. When Tax Amount Basis (SEQ 0210) is greater than zero and less than $800, Form 8814 Tax (SEQ 0220) must be significant. When Tax Amount Basis (SEQ 0210) is equal to or greater than $800, Form 8814 Tax (SEQ 0220) must equal $80.

0268-0269 --- RESERVED

0270 --- Form 1040 - When Form 4972 Block (SEQ 0880) equals "X", Form 4972 must be present.

0271 --- Form 4972 - None of the following fields can equal "X": Distribution of Qualified Plan No Box (SEQ 0026), Rollover Yes Box (SEQ 0030), Prior Yr Distribution Yes Box (SEQ 0190), and Beneficiary Distribution Yes Box (SEQ 0201).

 

0272

--- Form 4972 - Only one of the following fields can equal "X": Beneficiary of Qual Participant No Box (SEQ 0044) or Qual Age - Five Yr Member No Box (SEQ 0086).

0273-0274 --- RESERVED

0275 --- Form 4972 -- At least one of the following fields must be significant: Capital Gain Election (SEQ 0220), Ordinary Income (SEQ 0240), 10 Yr Method Average Tax (SEQ 0690).

0276 --- Form 4972 - Recipient SSN (SEQ 0020) from the second Form 4972 cannot equal Recipient SSN (SEQ 0020) of the first Form 4972.

0277 --- Form 1040 - When Other Tax Literal (SEQ 1110) equals "ADT", Form 4970 must be present, and vice versa.

0278 --- RESERVED

0279 --- Form 4972 - For each of the following, one box must equal "X", but both cannot equal "X": Beneficiary of Qual Participant Yes Box (SEQ 0042)/Beneficiary of Qual Participant No Box (SEQ 0044); Qual Age - Five Yr Member Yes Box (SEQ 0084)/Qual Age - Five Yr Member No Box (SEQ 0086).

0280 --- Schedule B/Schedule 1 - When Excludable Savings Bond Interest (SEQ 0289) is significant, Form 8815 must be present. Excludable Savings Bond Interest (SEQ 0289) of Schedule B/Schedule 1 must equal Excludable Savings Bond Interest (SEQ 0290) from Form 8815.

0281 --- Form 1040/1040A - When Filing Status (SEQ 0130) equals "3", Form 8815 cannot be present.

0282 --- Form 8815 - Taxable Expenses (SEQ 0190) must be greater than zero.

0283 --- Form 8815 - If Filing Status (SEQ 0130) of Form 1040/1040A equals "2" or "5", then Modified AGI (SEQ 0240) of Form 8815 must be less than $121,850. If Filing Status equals "1" or "4", then Modified AGI (SEQ 0240) must be less than $76,200.

0284 --- RESERVED

0285 --- RESERVED

0286 --- Schedule E - When Non Passive Activity Literal (SEQ 1130) is present, Non Passive Activity Amount (SEQ 1140) must be present, and vice versa.

0287 --- Form 1040 - When F8828 Literal (SEQ 1123) equals "FMSR", Form 8828 must be present.

 

0288

--- Form 8828 - Original Loan Closing Date (SEQ 0100) cannot be before January 1, 1991 (19910101).

0289 --- Form W-2 - When Advance EIC Payment (SEQ 0200) is significant, taxpayer cannot file Form 1040EZ.

0290 --- Form W-2 - Employer State (SEQ 0073) and Employer Zip Code (SEQ 0075) must be significant and valid. Employer Zip Code (SEQ 0075) must be consistent with Employer State (SEQ 0073).

 

0291

--- Form W-2 - Employer City (SEQ 0070) must contain at least three characters.

0292 --- Form W-2G - Payer Identification Number (SEQ 0026) must be 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".

 

0293

--- Form 1099-R - Payer Identification Number (SEQ 0050) must be 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".

 

0294

--- RESERVED

0295 --- Form W-2 -- Neither Withholding (SEQ 0130) nor Social Security Tax (SEQ 0150) of the combined W-2(s) and/or W-2GU(s) can be greater than 1/2 (50%) of Wages (SEQ 0120). Exception: This check is bypassed when Combat Pay has been excluded from Wages.

 

0296

--- Form 2441/Schedule 2 - If any field of the following "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).

0297 --- If Primary or Secondary SSN (SEQ 0010, 0030) of Form 1040 equal the SSN/EIN (SEQ 0040 or 0090) of Form 2441, reject the return.

0298 --- Form 2441/Schedule 2 - When Qualifying Person SSN (SEQ 0214, 0223) is significant, it must be within the valid ranges of SSN/ITIN/ATIN's.

0299 --- Tax Form - RAL Indicator (SEQ 1465) must equal "0", "1", or "2".

 

0300-0302

--- RESERVED

0303 --- Form 1040/1040A - If Amount Owed (SEQ 1290) is greater than zero and ES Penalty Amount (SEQ 1300) is not significant, then Total Tax (SEQ 1150) must be greater than Total Payments SEQ 1250).

 

0304-0349

--- RESERVED for Electronically Transmitted Documents (ETD)

0350 --- Form 8853 - Policyholder SSN (SEQ 0289) must be numeric and within the valid range for an SSN or an ITIN.

 

0351

--- Form 8853 - MSA Acct Holder SSN (SEQ 0009) must equal either the Primary SSN (SEQ 0010) or the Secondary SSN (SEQ 0030) of Form 1040.

0352 --- Form 8853 -- Policyholder SSN (SEQ 0289) must equal either the Primary SSN (SEQ 0010) or the Secondary SSN (SEQ 0030) of Form 1040.

0353 --- Form 1040 -- If Type of Other Income (SEQ 0560) equals "MEDMSA" and the corresponding Amount of Other Income (SEQ 0570) is present, then Form 8853 must be present.

 

0354

--- Form 1040 -- If Other Tax Literal (SEQ 1110) equals "MEDMSA" and the corresponding Other Tax Amount (SEQ 1112) is present, then Form 8853 must be present.

 

0355

--- RESERVED

0356 --- RESERVED

0357 --- If MSA Literal (SEQ 0732) is significant, then MSA Amount (SEQ 0733) must be significant and vice versa.

 

0358

--- Form 8853 - If Taxable Medicare Advantage MSA Distributions

(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 --- Form 8853 - One box of the following pairs must equal "X", both cannot equal "X", and both cannot equal space:

 

0360

--- Form 1040 - If Type of Other Income (SEQ 0560) equals "MSA" and the corresponding Amount of Other Income (SEQ 0570) is present, then Form 8853 must be present.

 

0361

--- Form 1040 - If Other Tax Literal (SEQ 1110) equals "MSA" and the corresponding Other Tax Amount (SEQ 1112) is present, then Form 8853 must be present.

 

0362

--- RESERVED

0363 --- Form 8853 - If Taxable Archer MSA Distributions (SEQ 0250) is significant, the following SEQs cannot both be blank; Exceptions to 15% Tax Box (SEQ 0260) and Additional 15% Tax (SEQ 0270).

0364 --- Form 1040 - If Type of Other Income (SEQ 0560) equals "LTC" and the corresponding Amount of Other Income (SEQ 0570) is present, then Form 8853 must be present.

 

0365

--- RESERVED

0366 --- Form 8853 - If Primary Archer Contribution for Current TY - Yes (SEQ 0019) equals "X"; then for each of the following, one box must equal "X", both cannot equal "X", and both cannot equal space:

 

0367

--- Form 8853 - If Spouse Archer Contribution for Current TY - Yes (SEQ 0070) equals "X"; then for each of the following, one box must equal "X", both cannot equal "X", and both cannot equal space:

 

0368

--- Form 8853 - If Primary Archer Contribution for Current TY - No (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 --- Form 8853 - If Spouse Archer Contribution for Current TY - No (SEQ 0080) 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 --- Form 1040/1040A - When any occurrence of Eligibility for Child 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.

 

0371

--- RESERVED

0372 --- Form 1040/1040A - When either Child Tax Credit (SEQ 0940) or 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 --- Form 1040/1040A - When Additional Child Tax Credit (SEQ 1192) is significant, Form 8812 must be present.

0374 --- Form 1040/1040A - When Form 8812 is present, Additional Child Tax Credit (SEQ 1192) of Form 1040/1040A must equal Additional Child Tax Credit (SEQ 0140) from Form 8812.

0375 --- RESERVED

0376 --- Form 8812 -- Bona fide residents of Puerto Rico should file Form 1040-PR or Form 1040-SS to claim Additional Child Tax Credit.

0377-0378 --- RESERVED

0379 --- Form 8863 - The student entries in Part I and in Part II must begin on Line 1 in each part. No lines may be skipped when completing the student information in either part.

0380 --- Form 8863 - Student's SSN (SEQ 0035, 0105, 0175, 0275, 0315, 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.

0381 --- Form 8863 -If any field of a student line in Part I or 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 $1000, 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.

0382 --- Form 1040/1040A - If Education Credits (SEQ 0935) is 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 --- Form 8863 - Each Student's SSN (SEQ 0035, 0105, 0175, 0275, 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 --- Form 1040/1040A -- When Education Credits (SEQ 0935) is 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)".

 

0385

--- Form 8863 - The following limits apply to each Hope Credit student in Part I. Qualified Expenses Paid in the Current Tax Year (SEQ 0040, 0110, 0180 statement) cannot exceed $2000. Smaller of Exp Paid in Current TY or $1000 (SEQ 0050, 0120, 0190, statement) cannot exceed $1000. Enter 1/2 of the Amt in Column e (SEQ 0070, 0140, 0210, statement) cannot exceed $1500.

0386 --- Form 1040/1040A - When Adjusted Gross Income (SEQ 0750) plus Student Loan Interest Deduction (SEQ 0628) 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 0628) is not allowed.

0387 --- Form 8863 -- Tentative Hope Credit (SEQ 0240) cannot exceed an amount equal to $1500 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.

 

0388

--- Form 1040/1040A - When Student Loan Interest Deduction (SEQ 0628) is significant, the filing status cannot equal "Married Filing Separately".

0389 --- Form 1040/1040A - Student Loan Interest Deduction (SEQ 0628) must not exceed $2,500.

0390 --- Schedule J -- Amount from Line 6 (SEQ 0100) must equal One-third Elected Farm Income (SEQ 0060).

 

0391

--- Schedule J -- The following fields must contain an amount greater than or equal to zero: SEQ 0040, SEQ 0060, SEQ 0070, SEQ 0080, SEQ 0120, SEQ 0160, SEQ 0180, SEQ 0190, SEQ 0200, and SEQ 0210.

0392 --- Schedule J -- Taxable Income (SEQ 0010) must equal Taxable Income (SEQ 0820) of Form 1040.

0393 --- Schedule J - When Add Lines 4, 8, 12, and 16 (SEQ 0170) is greater than zero, then one of the following fields must be greater than zero: Tax on Line 3 (SEQ 0040) or Tax on Line 7 (SEQ 0080) or Tax on Line 11 (SEQ 0120) or Tax on Line 15 (SEQ 0160).

0394 --- RESERVED

0395 --- Form Payment - Primary SSN (SEQ 0010) must equal Primary SSN (SEQ 0010) of the Tax Form.

 

0396

--- Form Payment - Routing Transit Number (SEQ 0030) (RTN) must 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).

 

0397

--- Form Payment -- (Balance Due Payments) When the return is transmitted to the IRS on or before April 1

7

of the current processing year, the Requested Payment Date (SEQ 0080) cannot be later than April 1

7

.

 

0398

--- Form Payment (Estimated Payments) -- The Requested Payment Date (SEQ 0080) must be one of the following: 200

6

041

7

or 200

6

0615, or 200

6

0915.

 

0399

--- State Record (State Only Returns) -- The Primary SSN (SEQ 0010) must match the Primary SSN (SEQ 0010) of Form 1040.

0400 --- State Record -- The Generic Record must be present in the state data packet.

 

0401

--- State Record -- The State Code (SEQ 0010) in the Header Section of the Generic Record must be valid for the processing service center.

 

0402

--- State Record -- All "Required Entry" fields in the Entity Section of the Generic Record (SEQ 0060, 0075, 0085, 0095, 0100) must be present.

0403 --- State Record -- Any entry present in the Consistency Section of the Generic Record must equal the corresponding federal Tax Form entry.

0404 --- State Record -- The DCN (SEQ 0020) of the Generic Record must equal the DCN of the federal Tax Form.

 

0405

--- State Record Form W-2 -- Each Form W-2 associated with a State 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 --- The first two-digits contained in the EFIN of Originator (SEQ 0008b) must be valid for the Processing Site (SEQ 0040) of the TRANS Record A (TRANA) of the transmission.

 

0407

--- State Record -- The Return Sequence Number (RSN) (SEQ 0023) of the Generic Record must equal the RSN of the Federal Tax Form.

0408 --- State Record -- When Online-State-Return (SEQ 0049) of the Generic Record is equal to "O", the Transmission Type Code (SEQ 0170) of the TRANS Record A (TRANA) must equal "O", and vice versa.

0409 --- Tax Form -- When Foreign Employer Compensation Literal (SEQ 0378) equals "FEC", then Foreign Employer Compensation Total (SEQ 0379) must be significant and the FEC Record must be present.

 

0410

--- State Only Record -- If the RTN is present, it must be present on the Financial Organization Master File (FOMF).

0411 --- FEC Record -- The SSN or ITIN of Employee of Foreign Employer (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 --- FEC Record -- The following fields must be significant: Street 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 --- FEC Record -- The Foreign Employer's Name (SEQ 0140) and the Foreign Employer's Street Address (SEQ 0160), Foreign Employer's City (SEQ 0170), and Foreign Employer's Country (SEQ 0200) must be significant.

0414 --- FEC Record -- The Country Code (SEQ 0130) must be significant and either equal to a valid Country Code or "US".

0415 --- FEC Record -- If Services Performed While Residing in U.S. Yes Ind (SEQ 0120) is equal to "X", then the Country Code (SEQ 0130) must equal "US" and If 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 --- Summary Record -- Number of FEC Records (SEQ 0075) must equal the number of FEC Records computed by the IRS.

0417 --- Tax Form -- If Earned Income Credit (SEQ 1180) is significant, 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 --- Tax Form -- Foreign Employer Compensation Total (SEQ 0379) must equal the total of Foreign Employer Compensation Amount (SEQ 0220) from the FEC Record(s).

0419 --- State Record -- If Address Ind (SEQ 0097) on the Tax Return is equal to "3" (indicating a foreign country), then the following fields must be present: 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: Street Address (SEQ 0080), City (SEQ 0085), State Abbreviation (SEQ 0095) and Zip Code (SEQ 0100).

 

0420

--- Form 1040 – When Form 4136 Block (SEQ 1205) is equal to “X”, Form 4136 must be present, and vice versa.

0421 --- RESERVED

 

0422

--- Form 4136 – When any of the “amount of credit” fields is greater than zero, then at least one of the associated “gallons” fields must be significant. For example:

 

0423

--- Form 4136 -- If Evidence of Dyed AGK Exception Box (SEQ 0414) equals "X", Evidence of Dyed AGK Explanation (SEQ 0413) must equal "STMbnn" and vice versa.

0424 --- Form 4136 -- If Evidence of Dyed Diesel Fuel Exception Box (SEQ 0433) equals "X", then the Evidence of Dyed Diesel Fuel Explanation (SEQ 0431) must equal "STMbnn" and the Undyed Diesel Fuel UV Registration No (SEQ 0429) must be significant.

 

0425

--- Form 4136 -- If Total Income Tax Credit Amount (SEQ 1050) is significant, then at least one of the "credit amounts" (SEQ 0070, 0180, 0230, 0300, 0320, 0340, 0347, 0395, 0410, 0412, 0417, 0423, 0427, 0439, 0445, 0680, 0695, 0725, 0775, 0805, 0825, 0850, 0870, 0890, 0910, 0940, 0970, 0990, 1020, 1040,1042 or 1046) must be significant.

0426 --- Form 1040 -- Other Payments (SEQ 1210) must equal the total of 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 --- Form 4136 -- When any of the "gallons" fields is greater than zero, then the associated "type of use" field must be significant. For example:

 

0428-0429

--- RESERVED

0430 --- State Record - If State Abbreviation (SEQ 0095) equals "AS", "GU", "MP", "PR", or "VI"; or Address Ind SEQ (0097) on the State Only 1040 equals "3" it must be processed at Philadelphia.

0431 --- RESERVED

0432 --- Form 8271 -- When Form 8271 is present, one of the following Tax Shelter group items must be present on the first occurrence: Tax Shelter Name -- 1 (SEQ 0030) or Tax Shelter Registration Number --1 (SEQ 0040) or Name of Person Who Applied for Registration --1 (SEQ 0050) or Tax Shelter Identifying Number --1 (SEQ 0060).

0433-0434 --- RESERVED

0435 --- Form 8582-CR - When Multiply Line 11 by 50% (SEQ 0200) is significant, it cannot be greater then $25,000.

 

0436

--- Form 8582-CR - When Special Allowance for Rental Activity (SEQ 0210) is significant, Form 8582 must be present.

 

0437

--- Form 8582-CR -- Modified Adjusted Gross Income (SEQ 0310) cannot be less than zero.

0438 --- Summary Record -- For Online Returns, the IP Address (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 --- If the Transmission Type Code (SEQ 0170) of the TRANA Record is 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 --- RESERVED

0441 --- Summary Record - For Online Returns, IP Address (SEQ 0190) 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.

0442-0445 --- RESERVED

0446 --- Form 4136 -- When Undyed Diesel Fuel UV Registration No (SEQ 0429) is present, then Use of Undyed Diesel for Farming Purpose Gallons (SEQ 0435) or Use of Undyed Diesel by State or Local Gov Gallons (SEQ 0437) must be present, and vice versa.

0447 --- Form 4136 -- When Undyed Kerosene UV Registration No (SEQ 0610) is present, then Use of Undyed Kerosene for Farming Purpose Gallons (SEQ 0650) or Use of Undyed Kero by State or Local Gov Gallons (SEQ 0660) must be present, and vice versa.

 

0448

RESERVED

0449 --- Form 8606 - The "Qualified First-Time Homebuyer Distr" (SEQ 0353) can not be greater than $10,000.

0450 --- Form 8606 -- Nondeductible IRA Name (SEQ 0009) and SSN of Taxpayer with IRAs (SEQ 0010) must be significant.

0451 --- Form 8606 -- Nondeductible IRA Name (SEQ 0009) must contain a 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.

 

0452

--- Form 2555/2555EZ -- When only one Form 2555/2555EZ is present, SSN of Taxpayer with Foreign Earned Income (SEQ 0007) must equal Primary SSN (SEQ 0010) or Secondary SSN (SEQ 0030) of Form 1040.

 

0453

--- Form 2555EZ -- Total Foreign Earned Income (SEQ 1210) cannot exceed $80,000.

0454 --- Form 1040 -- Earned Income Credit (SEQ 1180) cannot be significant when Form 2555 or Form 2555EZ is present.

0455 --- Form 2555 -- Foreign Earned Income Exclusion (SEQ 1220) cannot exceed Foreign Earned Income (SEQ 1050). Foreign Earned Income Repeated (SEQ 1070) must equal Foreign Earned Income (SEQ 1050).

 

0456

--- Form 1040 -- When Housing/Foreign Earned Income Exclusion Literal (SEQ 0574) equals "FORM 2555", Form 2555 must be present.

 

0457

--- Form 1040 -- The absolute value of Housing/Foreign Earned Income Exclusion Amount (SEQ 0577) 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 1040 -- When Other Adjustments Literal (SEQ 0720) equals "FORM 2555", Form 2555 must be present.

0459 --- Form 1040 -- If Other Adjustments Literal (SEQ 0720) equals "FORM 2555", then Other Adjustment Amount (SEQ 0730) must equal Total Housing Deduction (SEQ 1310) from Form(s) 2555.

0460 --- Form 2555/2555-EZ -- Taxpayers must qualify for the Foreign 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.

 

0461

--- Form 2555 -- Statement to Authorities -- Yes (SEQ 0300) and Req'd to Pay Income Tax -- No (SEQ 0330) cannot both be significant.

0462 --- Form 2555 -- If No Travel Statement (SEQ 0560) is significant, then the following fields cannot be significant: Country Name (SEQ 0570), Arrival Date (SEQ 0580), Departure Date (SEQ 0590), Full Days in Country (SEQ 0600), Number of Days in US on Business (SEQ 0610), and Income Earned in the US on Business (SEQ 0620).

0463 --- Form 2555 -- Taxpayer Foreign Street Address (SEQ 0011), 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.

 

0464

--- Form 2555 -- If Separate Foreign Residence -- Yes (SEQ 0170) is significant, then Yes -- City & Country of Foreign Residence (SEQ 0190) and Number of Days at That Address (SEQ 0200) must be significant.

0465 --- Form 2555 -- Housing Exclusion (SEQ 1140) cannot be greater than Employer-Provided Amounts (SEQ 1120).

0466 --- Form 2555 -- Total Housing and Foreign Earned Income Exclusions (SEQ 1230) must equal the total of Housing Exclusion (SEQ 1140) plus Foreign Earned Income Exclusion (SEQ 1220).

0467 --- Form 2555EZ -- If Bona Fide Residence -- Yes (SEQ 0010) is significant, then Date Bona Fide Residence Began (SEQ 0030) and Date Bona Fide Residence Ended (SEQ 0040) must be significant.

0468 --- Form 2555EZ -- If Physically Present -- Yes (SEQ 0050) is significant, then Physical Presence Test From (SEQ 0070) and Physical Presence Test Through (SEQ 0080) must be significant.

0469 --- Form 2555EZ -- Tax Home Test -- Yes (SEQ 0090) must be significant.

0470 --- Form 2555EZ -- For each of the following, only one box can equal "X": Bona Fide Residence -- Yes (SEQ 0010) or Bona Fide Residence -- No (SEQ 0020); Physically Present -- Yes (SEQ 0050) or Physically Present -- No (SEQ 0060); Revoked Exclusions -- Yes (SEQ 0220) or Revoked Exclusions -- No (SEQ 0230).

 

0471

--- Form 2555 -- Part II or Part III must be present, but not both.

0472 --- Form 2555/2555EZ -- Must be processed at the Philadelphia Submission Processing Center.

0473-0474 --- RESERVED

0475 --- RESERVED

0476 --- Schedule EIC -- The following fields cannot equal "X": Disabled "No" Box -- 1 (SEQ 0045) or Disabled "No" Box -- 2 (SEQ 0115).

0477-0479 --- RESERVED

0480 --- Form 8839 -- When Identifying Number Child (SEQ 0080, 0160) is significant, it must be within the valid ranges of SSN/ITIN/ATIN's.

0481 --- Form 8839 -- Eligible Child First Name -- 1 (SEQ 0010), Eligible Child Last Name -- 1 (SEQ 0020), Eligible Child Name Control -- 1 (SEQ 0030), Year of Birth -- 1 (SEQ 0040), and Identifying Number Child -- 1 (SEQ 0080) must be significant.

 

0482

--- Form 8839 -- Year of Birth -- 1 (SEQ 0040) and Year of Birth -- 2 (SEQ 0120) cannot be greater than current tax year.

0483 --- Form 8839 -- Identifying Number Child (SEQ 0080, 0160) cannot 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 --- Form 8839 -- If Year of Birth -- 1 or -- 2 (SEQ 0040, 0120) is prior to "1987", then the corresponding Disabled Over 18 Box -- 1 or --2 (SEQ 0049, 0129) must equal "X".

0485 --- Form 8839 -- Modified AGI (SEQ 0240) must be less than $199,450 unless one of the following exceptions applies:

 

0486

--- Form 1040/1040A -- When Adoption Credit (SEQ 0960) is significant, Form 8839 must be present.

 

0487

--- Form 8839 -- If Adoption Credit (SEQ 0297) is significant, then it must equal Adoption Credit (SEQ 0960) on Form 1040/1040A.

0488 --- Form 8839 - When more than one Form 8839 is present, only the first occurrence of Form 8839 can contain entries in the following fields: SEQs 0230 through 0297, 0350, and 0380 through 0450.

0489 --- RESERVED

0490 --- Summary Record -- If Year of the Electronic Postmark Date (SEQ 0260) is present, Year of Electronic Postmark Date must equal the current processing year.

0491 --- Summary Record -- If one of the three fields is present, then all of the following fields must be present: Electronic Postmark Date (SEQ 0260), Electronic Postmark Time (SEQ 0270), Electronic Postmark Time Zone (SEQ 0280).

0492 --- RESERVED

0493 --- Summary Record -- Software Identification Number (SEQ 0230) must be present.

0494 --- Form 1040 -- If Form 8689 Amount (SEQ 1246) is significant, then Form 8689 must be present.

0495 --- Form 1040 -- If Filing Status (SEQ 0130) is not equal to "2", then only one Form 4563 can be present.

 

0496

--- Form 4563 -- When only one Form 4563 is present, Taxpayer SSN (SEQ 0020) must equal Primary SSN (SEQ 0010) or Secondary SSN (SEQ 0030) of Form 1040.

 

0497-0498

--- RESERVED

0499 --- The Employer Identification Number (SEQ 0040) of Form W-2 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 --- Primary SSN (SEQ 0010) and Primary Name Control (SEQ 0050) of the Tax Form must match data from the IRS Master File.

0501 --- Qualifying SSN (SEQ 0015, 0085) of Schedule EIC and the corresponding Qualifying Child Name Control (SEQ 0007, 0077) must match data from the IRS Master File.

0502 --- Employer Identification Number (SEQ 0040) of Form W-2 and/or 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.

 

0503

--- Secondary SSN (SEQ 0030) and Spouse's Name Control (SEQ 0055) 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.

0504 --- Dependent's SSN (SEQ 0175, 0185, 0195, 0205) of Form 1040/1040A and corresponding Dependent Name Control (SEQ 0172, 0182, 0192, 0202) must match data from the IRS Master File.

0505 --- Employer Identification Number (SEQ 0040) of Form W-2 and/or 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 --- Qualifying SSN (SEQ 0015, 0085) of Schedule EIC was previously used for the same purpose.

0507 --- Dependent's SSN (SEQ 0175, 0185, 0195, 0205) of Form 1040/1040A was previously used for the same purpose.

0508 --- Primary SSN (SEQ 0010) has been used as a Secondary SSN (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.

0509 --- Secondary SSN (SEQ 0030) was previously used as a Dependent's SSN 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.

0510 --- Primary SSN (SEQ 0010) and/or Secondary SSN (SEQ 0030) where the 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.

0511 --- Primary SSN (SEQ 0010) was used with the Filing Status (SEQ 0130) other than "3" or "4", and was also used as a Secondary SSN (SEQ 0030) on another return with filing status value "3".

0512 --- Form 8863 - Student's Name Control (SEQ 0030, 0100, 0170, 0270, 0310, 0350) and corresponding Student's SSN (SEQ 0035, 0105, 0175, 0275, 0315, 0355) must match data from the IRS Master File.

0513 --- Secondary SSN (SEQ 0030) was used as a Secondary SSN more than once.

0514 --- Insured Name Control (SEQ 0295) and Insured SSN (SEQ 0310) of Form 8853 must match data from the IRS Master File.

0515 --- Primary SSN (SEQ 0010) was used as a Primary SSN more than once.

0516 --- Primary SSN (SEQ 0010) and the Primary Name Control (SEQ 0050) of the State-Only 1040 Return must match data from the IRS Master File.

0517 --- Secondary SSN (SEQ 0030) and the Secondary Name Control (SEQ 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 --- Form 1310 -- The Name Control of Person Claiming Refund (SEQ 0050) and the SSN of Person Claiming Refund (SEQ 0070) must match data from the IRS Master File.

0519 --- Form 8697 - Employer Identification Number of Entity (SEQ 0150) and Employee Name Control (SEQ 0155) on Form 8697, must match data from the IRS Master File.

0520 --- Employer Name Control (SEQ 0015) and Employer Identification Number (SEQ 0030) of Schedule H must match data from the IRS Master File.

0521 --- Year of Birth for the following cannot equal the current 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 --- Primary Date of Birth (SEQ 0010) in the Authentication Record of an Online Return does not match data from the IRS Master File.

Exceptions:

 

0523

--- Spouse Date of Birth (SEQ 0040) in the Authentication Record of an Online Return does not match data from the IRS Master File.

Exceptions:

 

0524

--- Qualifying Person Name Control - 1, - 2 (SEQ 0120, 0221) and Qualifying Person SSN - 1, - 2 (SEQ 0214, 0223) of Form 2441/Schedule 2 do not match data from the IRS Master File.

0525 --- Eligible Child Name Control - 1, - 2 (SEQ 0030, 0110) and Identifying Number Child - 1, - 2 (SEQ 0080, 0160) of Form 8839 do not match data from the IRS Master File.

0526 --- Qualifying Person SSN - 1, - 2 (SEQ 0214, 0223) of Form 2441/Schedule 2 was previously used for same purpose.

0527 --- Identifying Number Child - 1, - 2 (SEQ 0080, 0160) of Form 8839 was previously used for same purpose.

0528 --- Form 8863 - Student's SSN (SEQ 0035, 0105, 0175, 0275, 0315, 0355) was previously used to claim Education Credit on another tax return.

0529 --- Declaration Control Number (DCN) (SEQ 0008) of the Tax Return record Identification Page 1 cannot duplicate a DCN on a previously accepted electronic return for the current processing year.

0530 --- RESERVED

0531 --- Form 1040/1040A/1040EZ -- A Date of Death is present on IRS records for the Primary SSN (SEQ 0010).

0532 --- Form 1040/A/EZ -- A Date of Death is present on IRS records for the Secondary SSN (SEQ 0030).

0533 --- Form 1040/1040A -- A Date of Death is present on IRS records for one or more of the Dependents SSN (SEQ +0175, 0185, 0195, 0205 and/or statement records).

0534 --- Schedule EIC -- A Date of Death is present on IRS records for the Qualifying Child (ren) SSN (SEQ 0015, 0085).

0535 --- Schedule EIC - Qualifying SSN (SEQ 0015, 0085) of Schedule EIC and the corresponding Year of Birth (SEQ 0020, 0090) must match data received from the Social Security Administration.

0536 --- RESERVED

0537 --- Form 1040/1040A - Exempt Spouse Name Control (SEQ 0165) and Spouse SSN (SEQ 0030) match data from the IRS Master File.

0538-0539 --- RESERVED

0540 --- Tax Form -- Individuals who have filed returns in a U.S. Possession in the prior year are not eligible to claim Earned Income Tax Credit on electronically filed returns.

0541-0559 --- RESERVED

0560 --- Form 8901 - Child's SSN (SEQ 0040, 0090, 0140, 0190) and corresponding Child Name Control (SEQ 0030, 0080, 0130, 0180) must match data from the IRS Master File.

0561-0562 --- RESERVED

0563 --- Form 1040/1040A - Dependent's SSN (SEQ 0175, 0185, 0195, 0205) with Eligibility for Child Tax Credit (SEQ 0178, 0188, 0198, 0208) equal to "X" was previously used for child tax credit.

 

0564-0565

RESERVED

0566 --- Form 8901 -- A Date of Death is present on IRS records for one or more Child's SSN (SEQ 0040, 0090, 0140, 0190).

0567-0599 --- RESERVED

0600 --- Tax Form -- IRS Master File indicates that the taxpayer must file Form 8862 to Claim Earned Income Credit after disallowance. Form 8862 is missing from the tax return and it is required.

 

0601

--- RESERVED

0602 --- Form 8862- Year for Which You Are Filing This Form (SEQ 0010) must equal the current tax year.

0603 --- RESERVED

0604 --- RESERVED

0605 --- RESERVED

0606 --- Tax Form -- IRS Master File indicates that the taxpayer is not allowed to claim the Earned Income Credit for this tax year.

0607 --- Form 8866 -- If more than one Form 8866 is present, then only the first occurrence of Form 8866 can have significant data in Total Interest Due on Increase (SEQ 0430) or Total Interest to be Refunded on Decrease (SEQ 0440).

0608-0609 --- RESERVED

0610 --- Tax Form - If Address Ind (SEQ 0097) is equal to "3" (indicating a foreign country), then the following fields must be present: Foreign Street Address (SEQ 0062), Foreign City, State or Province, Postal Code (SEQ 0064), and Foreign Country (SEQ 0066); and the following fields cannot be present: Name Line 2 (SEQ 0070), Street Address (SEQ 0080), City (SEQ 0083), State Abbreviation (SEQ 0087), and Zip Code (SEQ 0095).

 

0611

--- Tax Form - Foreign Street Address (SEQ 0062) is alphanumeric and cannot have leading or consecutive embedded spaces. The only special characters permitted are space, hyphen (-), and slash (/).

0612 --- Tax Form - Foreign City, State or Province, Postal Code (SEQ 0064) 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 (/).

0613 --- Tax Form - Foreign Country (SEQ 0066) must be left justified and 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 --- Tax Form - Earned Income Credit (SEQ 1180) cannot be significant when State Abbreviation (SEQ 0087) equals "AS", "GU", "MP", "PR", or "VI", or when Address Ind (SEQ 0097) equals "3".

0615 --- Tax Form - If State Abbreviation (SEQ 0087) equals "AS", "GU", "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 Philadelphia Submission Processing Center.

0616 --- Form W-2 -- When Employee Address Continuation (SEQ 0105) is significant, then a period (.) must be present in Employee State (SEQ 0113).

 

0617

--- RESERVED

0618 --- RESERVED

0619 --- Form 8379 -- First Injured Spouse Box (SEQ 0030) and Second Injured Spouse Box (SEQ 0060) cannot both equal "X" and cannot both equal blank.

0620 --- Form 8379 -- When Form 8379 is present, the following fields must be significant: either First Injured Spouse Box (SEQ 0030) or Second Injured Spouse Box (SEQ 0060), and either Community Property State--Yes Box (SEQ 0150) or Community Property State--No Box (SEQ 0160).

0621 --- Form 8379 -- When Community Property State Yes Box (SEQ 0150) is equal to "X", one or more of the following community state's abbreviation must be significant:

 

0622

--- Form 8379 -- When Total Other Income-Joint Return (SEQ 0210) is significant, then the sum of Total Other Income-Injured Spouse (SEQ 0220) and Total Other Income-Other Spouse (SEQ 0230) must equal Total Other Income-Joint Return (SEQ 0210).

0623 --- RESERVED

0624 --- Form 8379 -- When Standard or Itemized Deduction - Joint Return (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 --- Form 8379 -- When Exemptions-Joint Return (SEQ 0570) is present, then either Exemptions-Injured Spouse (SEQ 0580) or Exemptions-Other Spouse (SEQ 0590) must be present and Exemptions-Joint Return (SEQ 0570) must equal Total Exemptions (SEQ 0355) of Form 1040/1040A.

0626 --- Form 8379 -- When Credits-Joint Return (SEQ 0600) is present, then the sum of Credits-Injured Spouse (SEQ 0610) and Credits-Other Spouse (SEQ 0620) must equal Credits-Joint Return (SEQ 0600).

0627 --- Form 8379 -- When Estimated Tax Payments-Joint Return (SEQ 0690) is significant, the sum of Estimated Tax Payments-Injured Spouse (SEQ 0700) and Estimated Tax Payments-Other Spouse (SEQ 0710) must equal Estimated Tax Payments-Joint Return (SEQ 0690).

0628 --- Form 8379 -- When Form 8379 is present, Form 2555/2555EZ, 8833, 8854 and 8891 must not be present.

0629 --- Form 8379 -- When Form 8379 is present, the following fields on Form 1040/A/EZ must not be present: Foreign Street Address (SEQ 0062), Foreign City, State or Province (SEQ 0064), or Foreign Country (SEQ 0066).

0630 --- Form 8379 -- When Form 8379 is present, the State Abbreviation (SEQ 0087) of Form 1040/A/EZ cannot equal "AS", "GU","MP", "PR", or "VI".

 

0631

--- Form 8379 -- When 8379 is present, Filing Status (SEQ 0130) of Form 1040/1040A must equal "2" (Married Filing Joint) or Secondary SSN (SEQ 0030) of Form 1040EZ must be present.

0632 --- Form 5471 -- When Category of Filer-3 (SEQ 0135) is significant, Category 3 Attachment (SEQ 0136) must equal "STMbnn".

 

0633

--- Form 5471 -- The following fields must be positive: SEQs 2730, 2740, 2930, 2940, 2970, 2980, 3070, 3080, 3350 and 3360.

0634 --- Schedule N (Form 5471) -- If Deduction for Dividends Paid During Tax Year (SEQ 0750) is significant, then Deduction for Dividends Paid During Tax Year (SEQ 0750) must equal Deduction for Dividends Paid (SEQ 0640).

0635 --- RESERVED

0636 --- Form 8865 -- For Each Form 8865 present, when Category 2 Filer (SEQ 0090) is significant, at least one Schedule K-1 (Form 8865) must be present.

0637 --- Form 8865 -- Business Activity Code (SEQ 0690) must be within the valid range (111100 -- 813000).

0638 --- Form 8865 -- When Owns Constructive Interest (SEQ 1045) is 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 --- Form 8865 -- When Total (SEQ 2240) is significant, Gross Receipts or Sales (SEQ 2220) or Less Returns and Allowances (SEQ 2230) must be significant.

0640 --- Form 8865 -- When Gross Profit (SEQ 2260) is significant, Total (SEQ 2240) or Cost of Goods Sold (SEQ 2250) must be significant.

0641 --- Form 8865 -- When Net Farm Profit (Loss) (SEQ 2280) is significant, Schedule F (Form 1040) must be present.

0642 --- Form 8865 -- When Total Income (Loss) (SEQ 2310) is significant, 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 --- Form 8865 -- When Total Deductions (SEQ 2450) is significant, 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 --- Form 8865 -- When Net S-T Capital Gain (Loss) (SEQ 2750) is significant, Net S-T Entire Year Capital Gain (Loss) (SEQ 3230) or Other Income (Loss) (SEQ 3280) must be significant.

0645 --- RESERVED

0646 --- Form 8865 -- When Net Long-Term Capital Gain (Loss) (SEQ 3130) is significant, Net L-T Capital Gain (Loss) (SEQ 3240) or Other Income (Loss) (SEQ 3280) must be significant.

0647 --- Form 8865 -- When Net Section 1231 Gain (Loss) (SEQ 3270) is significant, Form 4797 must be present.

0648 --- Form 8865 -- When Rehabilitation Expenditures Rental Real Estate (SEQ 3410) is significant, Form 3468 must be present.

0649 --- RESERVED

0650 --- RESERVED

0651 --- RESERVED

0652 --- RESERVED

0653 --- Form 8586 - If "Current Year Credit" (SEQ 0110) is significant, one or more Forms 8609-A must be present.

0654 --- Form 8586 - If "Number of Forms 8609-A Attached" (SEQ 0020) is significant, a matching number of Forms 8609-A must be present.

0655 --- Form 8865 -- If File Form 1065 (SEQ 0800) is equal to "X", then the EIN Foreign Partnership (SEQ 0650) must be numeric and the first two positions must be equal to a valid District Office Code.

0656 --- RESERVED

0657 --- Form 8586 -- Flow-through Entity EIN (SEQ 0115) must be numeric and the first two digits must equal a valid District Office Code.

0658-0659 --- RESERVED

0660 --- Form 8586 -- When Passive Activity or Total Current Year Credit (SEQ 0140) and Net Income Tax (SEQ 0300) both contain an entry greater than zero, Form 6251 must be present.

0661 --- Form 8865 -- When Number of Foreign Disregarded Entities (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.

 

0662

--- Form 8865 -- The following fields must be positive: SEQs 2320, 2330, 2360, 2370, 2380 and 3100.

0663 --- RESERVED

0664 --- Authentication Record - When the Transmission Type Code (SEQ 0170) of the TRANA Record is equal to "O", then the PIN Type Code (SEQ 0008) must equal either "O" or Blank.

 

0665

--- Form 8801 - Total Tax Credits (SEQ 0220) must be greater than zero.

0666 --- Form 1040 -- If Form 8801 Block (SEQ 1005) is equal to "X", then Form 8801 must be present.

0667 --- Form 4797 -- If Form 4797 is present and Gain/Loss (Form 8824 Sec 1231) (SEQ 0456) or Form 8824 Ordinary Gain/Loss for Entire Yr (SEQ 0974) is significant, then Form 8824 must be present.

0668 --- Self-Select PIN Program -- The Primary Taxpayer is ineligible to participate in the Self-Select PIN program since the Primary Taxpayer is a duplicate on the IRS File.

0669 --- Self-Select PIN Program -- The Secondary Taxpayer is ineligible to participate in the Self-Select PIN program since the Secondary Taxpayer is a duplicate on the IRS File.

0670 --- Authentication Record -- When the PIN Type Code (SEQ 0008) is equal to "S", then the following fields must be present; Primary Date of Birth (SEQ 0010), Primary Prior Year Adjusted Gross Income (SEQ 0020), Primary Taxpayer Signature (SEQ 0035), Taxpayer Signature Date (SEQ 0070), Jurat/Disclosure Code (SEQ 0075), PIN Authorization Code (SEQ 0080) and ERO EFIN/PIN (SEQ 0090).

 

0671

--- Authentication Record -- When the PIN Type Code (SEQ 0008) is 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 0065), Taxpayer Signature Date (SEQ 0070), Jurat/Disclosure Code (SEQ 0075), PIN Authorization Code (SEQ 0080) and ERO EFIN/PIN (SEQ 0090).

 

0672

--- Authentication Record -- When the PIN Type Code (SEQ 0008) is equal to "P" or "S", then the ERO EFIN/PIN (SEQ 0090) must be present.

 

0673

--- RESERVED

0674 --- Authentication Record -- When the PIN Type Code (SEQ 0008) is 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 0035) on the Authentication Record.

 

0675

--- Authentication Record – When the PIN Type Code (SEQ 0008) is equal to "P", "S" or "O" and the Filing Status (SEQ 0130) 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 0065) on the Authentication Record.

 

0676

--- Authentication Record – When the PIN Type Code (SEQ 0008) is 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.

 

0677

--- Self-Select PIN Program -- The Primary Taxpayer is ineligible to participate in the Self-Select PIN program, if they are under the age of sixteen and has never filed a tax return.

0678 --- Self-Select PIN Program -- The Secondary Taxpayer is ineligible to participate in the Self-Select PIN program, if they are under the age of sixteen and did not file a tax return in the previous year.

0679 --- Authentication Record -- When the PIN TYPE Code (SEQ 0008) is equal to "S" or "O", the Primary Prior Year Adjusted Gross Income (SEQ 0020) must match the Primary Prior Year Adjusted Gross Income on the IRS Master File.

 

0680

--- Authentication Record -- When the PIN TYPE Code (SEQ 0008) is equal to "S" or "O" and the Filing Status (SEQ 0130) is "2" (Married Filing Jointly), the Spouse Prior Year Adjusted Gross Income (SEQ 0050) must match the Spouse Prior Year Adjusted Gross Income on the IRS Master File.

 

0681

--- Authentication Record -- When the PIN Type Code (SEQ 0008) is equal to "O", then the following fields must be present; Primary Date of Birth (SEQ 0010), Primary Prior Year Adjusted Gross Income (SEQ 0020), Primary Taxpayer Signature (SEQ 0035), Taxpayer Signature Date (SEQ 0070), Jurat/Disclosure Code SEQ 0075) and PIN Authorization Code (SEQ 0080).

 

0682

--- Authentication Record -- When the PIN Type Code (SEQ 0008) is equal to "O" 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 0065), Taxpayer Signature Date (SEQ 0070), Jurat/Disclosure Code (SEQ 0075) and PIN Authorization Code (SEQ 0080).

 

0683

--- Authentication Record -- When the PIN TYPE Code (SEQ 0008) is equal to "P" or "S", the first six numeric of the ERO EFIN/PIN (SEQ 0090) must equal the Electronic Filer ID Number (EFIN) in the Declaration Control Number (DCN) (14 digits total).

0684 --- Authentication Record -- When the PIN TYPE Code (SEQ 0008) is equal to "P", "S" or "O", then the Paper Document Indicator 1 (SEQ 0150) or Paper Document Indicator 2 (SEQ 0153) or Paper Document Indicator 3 (SEQ 0156) or Paper Document Indicator 4 (SEQ 0159) or Paper Documents Indicator 5 (SEQ 0162) or Paper Document Indicator 6 (SEQ 0168) or Paper Document Indicator 8 (SEQ 0171) or Paper Document Indicator 9 (SEQ 0171) or Paper Document Indicator 10(SEQ 0171) of Summary Record cannot be present.

0685 --- Summary Record - Number of Preparer Note Records (SEQ 0110) must equal the number of preparer notes computed by the IRS.

0686 --- Summary Record - Number of Election Explanation Records (SEQ 0120) must equal the number of election explanations computed by the IRS.

0687 --- Summary Record - Number of Regulatory Explanation Records (SEQ 0130) must equal the number of regulatory explanations computed by the IRS.

0688 --- Summary Record - Count of Authentication Record (SEQ 0140) must equal the count of authentication record computed by the IRS.

0689 --- Authentication Record -- The year of Taxpayer Signature Date (SEQ 0070) must equal current processing year.

0690 --- Form Payment (Balance Due) -- If Refund (SEQ 1270) of the Tax Form is greater than zero, then a Tax Type Code of Form 1040, Form 1040A or Form 1040EZ cannot be present.

0691 --- Form Payment (Balance Due) -- Amount of Tax Payment (SEQ 0060) cannot be greater than Amount Owed (SEQ 1290) of the Tax Form.

0692 --- Form Payment -- Amount of Tax Payment (SEQ 0060) must be greater than zero.

0693 --- Form Payment -- When there are two occurrences of Form Payments,one of the occurrences must have a Tax Type Code (SEQ 0070) of "1040S".

0694 --- Authentication Record -- When the PIN Type Code (SEQ 0008) is equal to "S", then the Jurat/Disclosure Code (SEQ 0075) must equal "C".

0695 --- Authentication Record -- When the PIN Type Code (SEQ 0008) is equal to "P", then the Jurat/Disclosure Code (SEQ 0075) must equal "D".

0696 --- Authentication Record -- When the PIN Type Code (SEQ 0008) is equal to "O", then the Jurat/Disclosure Code (SEQ 0075) must equal "A".

0697 --- Authentication Record -- When the PIN Type Code (SEQ 0008) is equal to "P", then the following fields must be present; Primary Taxpayer Signature (SEQ 0035), Taxpayer Signature Date (SEQ 0070), Jurat/Disclosure Code (SEQ 0075), PIN Authorization Code (SEQ 0080) and ERO EFIN/PIN (SEQ 0090).

 

0698

--- Authentication Record -- When the PIN Type Code (SEQ 0008) is equal to "P" and Filing Status (SEQ 0130) is "2" (Married Filing Jointly), then the following fields must be present; Spouse Signature (SEQ 0065), Taxpayer Signature Date (SEQ 0070), Jurat/Disclosure Code (SEQ 0075), PIN Authorization Code (SEQ 0080) and ERO EFIN/PIN (SEQ 0090).

 

0699

--- Authentication Record -- When the PIN Type Code (SEQ 0008) is equal to "P", then the following fields must NOT be present; Primary Prior Year Adjusted Gross Income (SEQ 0020) and Spouse Prior Year Adjusted Gross Income (SEQ 0050).

0700 --- Form 6781 -- When Mixed Straddle Account Election Box (SEQ 0040) equals "X", Statement Required by Regulations (SEQ 0050) must equal "STMbnn".

0701 --- Form 6781 -- When Form 1099-B Adjustments (SEQ 0200) is significant, Form 1099-B Adjustment Schedule (SEQ 0190) must contain "STMbnn".

0702 --- Form 2120 - Person Supported First Name (SEQ 0020) and Person Support Last Name (SEQ 0030) must be significant.

0703 --- Form 2120 - Eligible First Name (SEQ 0040), Eligible Last Name (SEQ 0045), SSN (SEQ 0050), Street Address (SEQ 0060), City (SEQ 0070), State Abbr (SEQ 0080), and Zip Code (SEQ 0090) must be significant, else reject the return.

0704 --- RESERVED

0705 --- RESERVED

0706 --- Form 2120 - The Calendar Year (SEQ 0010) must equal the Current Tax Year, else reject the return.

0707 --- Form 2120 -- The Person Supported First Name (SEQ 0020) must equal one of the following Dependent First (SEQs 0170, 0180, 0190, 0200).

 

0708

--- Form 2120 - SSN of Eligible Person (SEQ 0050, 0110, and 0230) must be within the valid ranges of SSNs. It must be all numeric characters and cannot equal all zeroes or all nines.

 

0709

--- Tax Form - When both the Form 9465 (Installment Agreement 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 --- Form 9465 -- When Direct Debit information is present, Routing Transit Number (RTN) (SEQ 0330) 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).

 

0711

--- Form 8082 - Only one of the Following fields can equal "X": Pass-Through Entity (Partnership) (SEQ 0050) or Pass-Through Entity (Electing large Partnership) (SEQ 0055) or Pass-Through Entity (S Corporation) (SEQ 0060) or Pass-Through Entity (Estate) (SEQ 0065) or Pass-Through Entity (Trust) (SEQ 0070) or Pass-Through Entity (REMIC) (SEQ 0075).

0712 --- Form 8082 - Identifying Number of Pass-Through Entity (SEQ 0080) and Name of Pass-Through Entity (SEQ 0090) must be significant.

0713 --- Form 8082 - The Identifying Number (SEQ 0010) must be significant and equal to Primary SSN (SEQ 0010) or Secondary SSN (SEQ 0030) of Form 1040.

0714 --- Form 8697 - Employer Identification Number of Entity (SEQ 0150) and Name of Entity (SEQ 0140) on Form 8697 must be present.

0715 --- Form 8697 -- Only one of the following fields can be significant; REG-Net Amount of Interest You Owe (SEQ 0460) and SMI-Net Amount of Interest You Owe (SEQ 0830).

0716 --- Form 8697 - Identifying Number (SEQ 0080) must equal either Primary SSN (SEQ 0010) or Secondary SSN (SEQ 0030) of Form 1040.

0717 --- Form 1040 -- When F8697 Literal or F8866 Literal (SEQ 1129) is 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.

 

0718-0719

--- RESERVED

0720 --- Form 3800 -- When any two or more of the following forms are present, Form 3800 must be present: Form 3468, Form 5884, Form 5884-A, Form 6765, Form 8586, Form 8820, Form 8826, Form 8830, Form 8835, Form 8845, Form 8846, Form 8847, Form 8861, Form 8864, Form 8874, Form 8881, Form 8882 or Form 8896.

0721 --- Form 1040 -- When Specify Other Credit Literal (SEQ 1010) equals "8834", Form 8834 must be present.

 

0722

--- Form 1040 -- When Other Credits (SEQ 1015) is significant, at least one of the following forms must be present: Form 3468, Form 3800, Form 5884, Form 5884-A, Form 6478, Form 6765,Form 8586, Form 8801, Form 8820, Form 8826, Form 8830, Form 8834, Form 8835, Form 8844, Form 8845, Form 8846, Form 8847, Form 8860, Form 8861, Form 8864

,

Form 8874, Form 8881, Form 8882 or Form 8896 unless Specify Other Credit Literal (SEQ 1010) contains or "TRANS ALASKA".

0723 --- Form 3468 -- If Certified Historic Structures (SEQ 0050) or Calculated Expenditures Certified Historic Struct. SEQ 0060) of Form 3468 is present, Qualified Rehabilitation NPS Number must be significant (SEQ 0071).

 

0724

--- Form 3468 -- If Current Year Investment Credit (SEQ 0160) and Net Income Tax (SEQ 0320) both contain an entry greater than zero, then Form 6251 must be present.

0725 --- Form 3800 -- If Current Year Investment Credit (SEQ 0020) is significant, then Form 3468 must be present.

0726 --- Form 3800 -- If Current Year Work Opportunity Credit (SEQ 0030) is significant, then Form 5884 must be present.

0727 --- Form 3800 -- If Current Year Welfare to Work Credit (SEQ 0040) is significant, then Form 8861 must be present.

0728 --- RESERVED

0729 --- Form 3800 -- If Current Year Credit for Increasing Research (SEQ 0060) is significant, then Form 6765 must be present.

0730 --- Form 3800 -- If Current Year Low-Income Housing Credit (SEQ 0070) is significant, then Form 8586 must be present.

0731 --- Form 3800 -- If Current Year Enhanced Oil Recovery Credit (SEQ 0080) is significant, then Form 8830 must be present.

0732 --- Form 3800 -- If Current Year Disabled Access Credit (SEQ 0090) is significant, then Form 8826 must be present.

0733 --- Form 3800 -- If Current Year Renewable Electricity Production (SEQ 0100) is significant, then Form 8835 must be present.

0734 --- Form 3800 -- If Current Year Indian Employment Credit (SEQ 0110) is significant, then Form 8845 must be present.

0735 --- Form 3800 -- If Current Year Credit for Employer Social Security (SEQ 0120) is significant, then Form 8846 must be present.

0736 --- Form 3800 -- If Current Year Orphan Drug Credit (SEQ 0130) is significant, then Form 8820 must be present.

0737 --- Form 3800 -- If Current Year Credit for Contributions (SEQ 0660) is significant, then Form 8847 must be present.

0738 --- Form 3800 -- If Current Year Trans-Alaska Pipeline Credit (SEQ 0680) is significant, then Current Yr Trans-Alaska Pipeline Attach Statement (SEQ 0675) must equal "STMbnn".

0739 --- Form 3800 -- If Passive Activity Credits (SEQ 0770) is significant, then Passive Activity Credits (SEQ 0740) must not be greater than Current Year General Business Credit (SEQ 0170).

0740 --- Form 3800 -- If Subtract Line 3 from Line 2 (SEQ 0780) is significant, then Subtract Line 3 from Line 2 (SEQ 0190) must not be less than zero.

0741 --- Form 3800 -- If Passive Activity Credits Allowed (SEQ 0790) is significant, then Form 8582-CR must be present unless Passive Activity from Publicly Traded Partnership (SEQ 0800) contains "X".

0742 --- Form 3800 -- If Tentative General Business Credit (SEQ 0850) and Net Income Tax (SEQ 1110) both contain an entry greater than zero, then Form 6251 must be present.

0743 --- Form 3800 -- The following fields must be positive: SEQs 0020, 0030, 0040, 0060, 0070, 0080, 0090, 0100, 0110, 0120, 0130, 0540, 0550, 0560, 0570, 0580, 0590, 0660, 0680, 0690, 0705, 0770, 0790, and 0810.

0744 --- Form 5884 -- If Total Current Year Work Opportunity Credit (SEQ 0110) and Net Income Tax (SEQ 0270) both contain an entry greater than zero, then Form 6251 must be present.

0745 --- Form 6478 -- Qualified Ethanol Fuel Production (SEQ 0020) cannot be greater than 15000000 (fifteen million).

0746 --- Form 6478 - If Current Year Credit for Alcohol Used as Fuel (SEQ 0230) and Net Income Tax (SEQ 0390) both contain an entry greater than zero, then Form 6251 must be present.

0747 --- Form 6765 -- Fixed-base Percentage (SEQ 0100) cannot be greater than 16% (016000).

0748 --- Form 6765 -- If Subtract Line 3 from Line 2 -- Sect. A (SEQ 0040), Subtract Line 12 from Line 9 (SEQ 0130), Subtract line 20 from Line 19 (SEQ 0220), Subtract Line 29 from Line 27 (SEQ 0310), Subtract Line 31 from Line 27 (SEQ 0330) Subtract Line 32 from Line 30 (SEQ 0340), Subtract Line 34 from Line 27 (SEQ 0360), and Subtract Line 35 from line 32 (SEQ 0370) cannot be less than zero.

0749 --- Form 6765 - If Total current year credit for Increasing Research (SEQ 0460) and Net Income Tax (SEQ 0690) both contain an entry greater than zero, then Form 6251 must be present.

0750 --- Form 8820 - If Current Year Orphan Drug Credit (SEQ 0050) and Net Income Tax (SEQ 0210) both contain an entry greater than zero, then Form 6251 must be present.

0751 --- Form 8826 -- Subtract Line 2 from Line 1 (SEQ 0030) cannot be less than zero.

0752 --- Form 8826 -- Current Year Disabled Access Credit (SEQ 0070) cannot be greater than 5000.

0753 --- Form 8826 - If Current Year Disabled Access Credit (SEQ 0070) and Net Income Tax (SEQ 0230) both contain an entry greater than zero, then Form 6251 must be present.

0754 --- Form 8830 - If Current Year Credit (SEQ 0050) and Net Income Tax (SEQ 0210) both contain an entry greater than zero, then Form 6251 must be present.

0755 --- Form 8834 - If Tentative Qualified Electric Vehicle Credit (SEQ 0230) and Net Regular Tax (SEQ 0360) both contain an entry greater than zero, then Form 6251 must be present.

0756 --- Form 8835 - If Current Year Credit (SEQ 0200) and Net Income Tax (SEQ 0360) both contain an entry greater than zero, then Form 6251 must be present.

0757 --- Form 8844 - If Current Year Credit (SEQ 0120) and Net Income Tax (SEQ 0280) both contain an entry greater than zero, then Form 6251 must be present.

0758 --- Form 8845 - If Current Year Credit (SEQ 0070) and Net Income Tax (SEQ 0230) both contain an entry greater than zero, then Form 6251 must be present.

0759 --- Form 8846 - If Current Year Credit (SEQ 0080) and Net Income Tax (SEQ 0240) both contain an entry greater than zero, then Form 6251 must be present.

0760 --- Form 8847 - If Current Year Credit (SEQ 0050) and Net Income Tax (SEQ 0210) both contain an entry greater than zero, then Form 6251 must be present.

0761 --- RESERVED

0762 --- Form 8861 - If Current Year Welfare-to-Work Credit (SEQ 0080) and Net Income Tax (SEQ 0240) both contain an entry greater than zero, then Form 6251 must be present.

0763 --- Form 8874 - When Current Year Credit (SEQ 0360) and Net Income Tax (SEQ 0560) both contain an entry greater than zero, Form 6251 must be present.

0764 --- Form 8881 - Current Year Credit (SEQ 0060) cannot be greater than $500.

0765 --- Form 8881 - When Current Year Credit (SEQ 0060)" and Net Income Tax (SEQ 0260) both contain an entry greater than zero, Form 6251 must be present.

0766 --- Form 8882 - When Current Year Credit (SEQ 0090)" and Net Income Tax (SEQ 0310) both contain an entry greater than zero, Form 6251 must be present.

0767 --- Tax Form - When Third Party Designee "Yes" Box (SEQ 1303) equals to "X", Third Party Designee Name (SEQ 1307) and Third Party Designee PIN (SEQ 1313) must be present.

 

0768

--- Form 8621 -- If Deemed Dividend Election (SEQ 0250) equals "X", then Attach Statement For Post 1986 Earnings & Profits (SEQ 0255) must contain "STMbnn".

0769 --- RESERVED

0770 --- Tax Form -- Third Party Designee "Yes" Box (SEQ 1303) and Third Party Designee "No" Box (SEQ 1305) cannot both equal "X".

0771 --- Form 8621- Identifying Number (SEQ 0020) must be significant.

0772 --- Form 8621 -- When Total Distributions From PFIC During Current Tax Year (SEQ 0500) or Total Distributions, Reduced (SEQ 0510) or Enter Gain (LOSS) of A Sec. 1291 Fund (SEQ 0550) is significant then Attach statement for each Distribution and Disposition (SEQ 0555) must contain "STMbnn".

0773 --- Form 8621 -- When Subtract Line 1b from Line 1a (SEQ 0310) of Form 8621 contains a significant entry, Total Ordinary Dividends (SEQ 0394) of Form 1040 must contain a significant entry.

 

0774

--- RESERVED

0775 --- Form 8621 -- When Elect to Treat POST 1986 Earnings & Profits as an Excess Distribution (SEQ 0250) equals "X", then Subtract Line 10d from Line 10a (SEQ 0540) must be significant.

0776 --- Form 8621 -- When Elect to Extend Time of PYMT (SEQ 0260) equal "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 --- Form 8621 -- If Election To Recognize Gain On Deemed Sale Of Pfic (SEQ 0270) equals "X", then e enter Gain (Loss) Of Stock Of A Sec. 1291 Fund (SEQ 0550) must be significant.

0778 --- Form 1040 -- When F8611 Literal (SEQ 1114) equals "LIHCR" and F8611 Amount (SEQ 1116) is significant, then Form 8611 must be present.

0779 --- Form 1040 -- If F8693 Approved Indicator (SEQ 1118) is 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 --- RESERVED

0781 --- RESERVED

0782 --- Form 982 -- When Discharge of Indebtedness in a Title 11 Case (SEQ 0020) equals blank, Discharge of Indebtedness to the Extent Insolvent (SEQ 0030) equals blank, Discharge of Qualified Real Prop Bus Indebtedness (SEQ 0050) equals blank and Discharge of Qualified Farm Indebtedness (SEQ 0040) is equal to "X", then Amt Excluded From Inc: To Reduce Basis (SEQ 0150) must be blank.

0783 --- Form 982 -- When Amt Excluded From Inc: Under Section 108(b)(5) (SEQ 0100) is significant, then Attach Description of Transactions (SEQ 0085) must equal "STMbnn".

0784 --- Form 982 -- When Discharge of Qualified Real Prop Bus Indebtedness (SEQ 0050) is significant, then Amt Excluded From Inc: Discharge of Qual Real Prop (SEQ 0090) must be significant.

0785 --- Form 2439 -- All of these fields must be significant: Company or Trust Name Control (SEQ 0050), Company or Trust Name (SEQ 0060), and Company or Trust Identification Number (SEQ 0120).

0786 --- Form 2439 -- Shareholder SSN (SEQ 0130) must equal Primary SSN (SEQ 0010) or Secondary SSN (SEQ 0030) of Form 1040.

0787-0789 --- RESERVED

0790 --- Form 1040 -- If Form 2439 Block (SEQ 1202) equal "X", then Form 2439 must be present and vice versa.

0791 --- Form 1040 -- If Other Payments (SEQ 1210) is significant, then at least one of the following must equal "X": Form 2439 Block (SEQ 1202), Form 4136 Block (SEQ 1205), Form 8885 Block (SEQ 1208).

0792-0794 --- RESERVED

0795 --- RESERVED

0796 --- RESERVED

0797-0804 RESERVED

0805 --- TRANS Record B (TRANB) must be present.

0806 --- RESERVED

0807-0821 --- RESERVED

0822 --- TRANS Record A (TRANA) - Transmission Sequence for Julian Day (SEQ 0080) matches a previously accepted transmission (Duplicate Transmission).

0823 --- Unrecognizable Transmission - If there are any unrecognizable or inconsistent control data, the transmission will be rejected.

0824 --- TRANS Record A (TRANA) - Transmitter EFIN (SEQ 0110) must be present.

0825 --- Invalid Sequence of Records in Transmission - The data records 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.

 

0826-0829

--- RESERVED

0830 --- RECAP Record - Total EFT (SEQ 0020) does not equal program-computed 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 --- RECAP Record - Total Return Count (SEQ 0030) does not equal 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 --- RECAP Record -- Total State Only Return Count (SEQ 0130) does 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.

0833-0839 --- RESERVED

0840 --- RECAP Record - The following fields must equal those in the Trans Record A (TRANA):

0841-0899

--- RESERVED

0900 --- RESERVED

0901 --- RESERVED

0902 --- RESERVED

0903 --- RESERVED

0904 --- Primary SSN (SEQ 0010) of the Tax Form cannot duplicate a Primary SSN within the same "drain" of returns.

0905 --- RESERVED

0906 --- Secondary SSN (SEQ 0030) of the Tax Return cannot duplicate a Secondary SSN within the same "drain" of returns.

0907-0914 --- RESERVED

0915 --- Form 8609-A -- If Have Form 8609-No (SEQ 0060) contains "X", the rest of the fields on the form must be blank.

0916 --- Form 8609-A -- If Building Qualified Low-Income -- No (SEQ 0080) contains "X", the rest of the fields on the form must be blank.

0917-0920 --- RESERVED

0921 --- Form 8864 -- If Current Year Credit (SEQ 0120) and Net Income Tax (SEQ 0290) both contain an entry greater than zero, then Form 6251 must be present.

0922-0924 --- RESERVED

0925 --- Form 8896 -- If Current Year Credit (SEQ 0090) and Net Income Tax (SEQ 0290) both contain an entry greater than zero, then Form 6251 must be present.

0926-0929 --- RESERVED

0930 --- Form 6251 - The following fields (when significant) may not be negative: SEQs 0085, 0098, 0100, 0102, 0146, 0150, 0267, 0330.

0931-0949 --- RESERVED

0950 --- Form 8873 - When Election Under Section 942(a)(3) (SEQ 0020) equals "X", Attachment Election Under Section 942(a)(3) (SEQ 0025) must equal "STMbnn".

0951 --- Form 8873 - When Election Extraterritorial Income Exclusion FSC (SEQ 0030) equals "X", Attachment Election Extraterritorial Exclusion FSC (SEQ 0035) must equal "STMbnn".

0952 --- Form 8873 - When Aggregate on Tabular Schedule (SEQ 0085) equals "X", Attachment to Tabular Schedule (SEQ 0090) must equal "STMbnn".

0953 --- Form 8873 - When Tabular Schedule of Transactions (SEQ 0095)equals "X", Attachment to Schedule of Transactions (SEQ 0100)must equal "STMbnn".

0954 --- Form 8873 - When Group of Transactions (SEQ 0110) equals "X", Attachment to Group of Transactions (SEQ 0115) must equal "STMbnn".

0955 --- Form 8873 - When Additional Section 263A Costs Trade (SEQ 0310) or Additional Section 263A Costs Sale and Lease (SEQ 0320) is significant, Attachment to Section 263A Costs (SEQ 0325) must equal "STMbnn".

0956 --- Form 8873 - When Other Costs Trade (SEQ 0330) or Other Costs Sale and Lease (SEQ 0340) is significant, Attachment Other Costs (SEQ 0345) must equal "STMbnn".

0957 --- Form 8873 - When Other Expenses and Deductions Trade (SEQ 0430) or Other Expenses and Deductions Sale and Lease (SEQ 0440) is significant, Attachment for Other Expenses and Deductions (SEQ 0445) must equal "STMbnn".

0958-0960 --- RESERVED

0961 --- Form 8901 - Qualifying child data must be complete and correctly formatted.

 

0962

--- Form 8901 - Form 8901 may not be e-filed when all of the following are true:

 

0963

--- RESERVED

0964 --- Form 8901 - Child's SSN (SEQ 0040, 0090, 0140, 0190) cannot 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.

0965-0969 --- RESERVED

0970 --- Form 1116 - When Financial Services Income (SEQ 0040) equals "X", Financial Services Income Statement (SEQ 0045) must equal "STMbnn".

 

0971

--- Form 1116 - When Allocable Expenses A (SEQ 0200) is significant, 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 --- Form 1116 - When Other Deductions A (SEQ 0220) is significant, 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 --- Form 1116 - When Taxes Wthld on Dividends Foreign Curr. A (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".

09749 --- Form 1116 - When Carryback/Carryover Amount (SEQ 0950) is significant, Carryback/Carryover Explanation (SEQ 0940) must equal "STMbnn".

0975 --- Form 1116 - When Foreign Tax Reduction Amount (SEQ 0980) is significant, Foreign Tax Reduction Explanation (SEQ 0970) must equal "STMbnn".

0976 --- Form 1116 - When Adjustments to Taxable Income (SEQ 1020) is significant, Adjustments Explanation (SEQ 1010) must equal "STMbnn".

0977-0981 --- RESERVED

0982 --- Form 1040 - When Domestic Production Activities Ded (SEQ 0710) is significant it must equal Domestic Production Activities Deduction (SEQ 0530) of Form 8903, and vice versa.

0983 --- Form 8903 - When Wage-Limited DPA Deduction (SEQ 0390) is 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.

0984-0985 --- RESERVED

0986 --- Form T - When Other Consideration Amount (SEQ 0130) is significant, Other Consideration Amount Statement (SEQ 0135) must equal "STMbnn".

0987 --- Form T - When Section 631(a) Timber Cutting Election -- Yes Box 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 --- Form T - When Other Consideration Amount-S (SEQ 1440) is significant, Other Consideration Amount-S Statement (SEQ 1445) must equal "STMbnn".

0989-0998 --- RESERVED

0999 --- A maximum of 96 Error Reject Codes can be provided in the acknowledgment file. If more than 96 reject conditions are identified, the 96th Error Reject Code will be replaced with "0999".

1000 --- Form 1310 -- When the Filing Status Code (SEQ 0130) of the Tax 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 1310 -- When the Filing Status Code (SEQ 0130) of the Tax 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 --- Form 1310 -- The Tax Year Decedent Due Refund (SEQ 0010) must equal the current tax year.

1003 --- Form 1310 -- The year of the Date of Death (SEQ 0030) must equal the current tax year or processing year.

1004 --- Form 1310 -- The Date of Death (SEQ 0030) must be significant and match either the Primary Date of Death (SEQ 0020) or the Secondary Date of Death (SEQ 0040) on the Tax Form.

1005 --- Form 1310 -- When Person Other Than A or B Claiming Decedent 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 --- Form 1310 - When Person Other Than A or B Claiming Decedent 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 (SEQ 0040).

1007 --- Form 1310 -- Person Claiming Refund Signature (SEQ 0290) and Signature Date (SEQ 0300) must be significant.

1008 --- Form 1310 -- Valid Proof of Death is in my Possession (SEQ 0200) must equal "X".

1009 --- Form 1310 -- Street Address (SEQ 0110) 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 (/).

 

1010

--- Form 1310 -- Zip Code (SEQ 0150) must be within the valid 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).

1011 --- Form 1310 -- State Abbreviation (SEQ 0140) must be significant and consistent with the standard state abbreviations issued by the Postal Service.

 

1012

--- Form 1310 -- City (SEQ 0130) must be left-justified and must contain a minimum of three alpha characters. This field cannot contain consecutive embedded spaces and must contain only alphabetic characters and spaces. Do not abbreviate the city name.

 

1013

--- Form 1310 -- If Address Ind (SEQ 0160) equals "1" (APO/FPO Address), then City (SEQ 0130) 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".

1014 --- Tax Form -- When Filing Status Code (SEQ 0130) is equal to "2" 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 --- Tax Form - When Filing Status (SEQ 0130) is equal to "2" and 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 --- Tax Form - When Filing Status Code (SEQ 0130) is NOT equal to "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 --- Form 1310 -- The SSN of Person Claiming Refund must be significant and cannot equal Primary SSN (SEQ 0010) or Secondary SSN (SEQ 0030) of Form 1040.

 

1018

--- Form 1310 -- When only one Form 1310 is present, Decedent's SSN (SEQ 0040) must equal Primary SSN (SEQ 0010) or Secondary SSN (SEQ 0030) of Form 1040.

 

1019

--- Tax Form - When Filing Status (SEQ 0130) is "Other Than 2" and the Primary Date of Death (SEQ 0020) is significant, then Personal Representative (SEQ 1326) must also be significant.

 

1020

--- RESERVED

1021 --- RESERVED

1022 --- RESERVED

1023 --- RESERVED

1024 --- RESERVED

1025 --- RESERVED

1026 --- RESERVED

1027 --- RESERVED

1028 --- RESERVED

1029 --- RESERVED

1030 --- RESERVED

1031 --- RESERVED

1032 --- Tax Form - When Primary Date of Death (SEQ 0020) on the Tax 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.

 

1033

--- Tax Form - When Primary Date of Death (SEQ 0020) on the Tax 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).

 

1034

--- Tax Form - When Primary Date of Death (SEQ 0020) on the Tax Return is significant, then Name Line 2 (SEQ 0070) must also be significant.

 

1035

--- Tax Form - When the Filing Status (SEQ 0130) is Other Than "2" 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.

1036 --- Form 1310 - Name of Person Claiming Refund (SEQ 0060) must equal Name Line 2 (SEQ 0070) of Tax Form.

 

1037

--- Tax Form - When the Filing Status (SEQ 0130) is "2", and the Primary Date of Death (SEQ 0020) is significant, then Name Line 1 (SEQ 0060) must contain "DECD space ampersand sign", else reject.

1038 --- Tax Form - When the Filing Status (SEQ 0130) is "2", and the Secondary Date of Death (SEQ 0040) is significant, then Name Line 1 (SEQ 0060) must contain "space DECD", else reject.

1039 --- RESERVED

1040 --- RESERVED

1041 --- Form W-2GU -- When Advance EIC Payment (SEQ 0200) is significant, taxpayers cannot file Form 1040EZ.

1042 --- Form W-2GU -- Employer City (SEQ 0070) must contain at least three characters.

1043 --- Form W-2GU -- Employer Identification Number (SEQ 0040) must be 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".

 

1044

--- Form W-2GU - The following fields must be significant: Employer 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).

 

1045

--- Form W-2GU -- Employee SSN (SEQ 0080) must equal either the Primary SSN (SEQ 0010) or Secondary SSN (SEQ 0030) of the Tax Form.

1046 --- Summary Record -- Number of Forms W-2GU Records (SEQ 0063) must equal the number of Forms W-2GU computed by the IRS.

1047 --- Form W-2GU -- If the total of Wages (SEQ 0120) from Form(s) W-2GU 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 Philadelphia Submission Processing Center.

1048 --- Tax Form -- If the State Abbreviation (SEQ 0087) is equal to "GU" 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 --- Tax Form - Tax returns from the U.S. Possessions of American Samoa, Guam, and the Commonwealth of the Northern Mariana Islands may not be electronically filed.

1050 --- Form 8594 -- When SEQ 0300 is present, then SEQ 0315 must equal "STMbnn".

10515 --- Tax Form - Earned Income Credit may not be claimed by residents of the U.S. Possessions or foreign countries.

1052-1054 --- RESERVED

1055 --- RESERVED

1056 --- RESERVED

1057 --- RESERVED

1058-1059 --- RESERVED

1060 --- STCGL/LTCGL -- Schedule D Page 1 or Form 8865 Page 1 must be the next record after the Capital Gain/Loss Records.

 

1061

--- STCGL/LTCGL -- The Transaction Occurrence Number (SEQ 0010) must be significant and in ascending, consecutive numerical sequence beginning with "0000001".

1062 --- STCGL/LTCGL -- Any STCGL Reference number "STCGL" occurring within a tax return must have a corresponding STCGL Record.

 

1063

--- Summary Record -- Number of STCGL Records (SEQ 0133) must equal the number of STCGL Records computed by the IRS.

1064 --- Summary Record -- Number of LTCGL Records (SEQ 0135) must equal the number of LTCGL Records computed by the IRS.

1065-1067 --- RESERVED

1068 --- Tax Form -- If Nontaxable Combat Pay Election (SEQ 1185) is 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

--- Form 1040/1040A - When Earned Income Credit (SEQ 1180) and Additional Child Tax Credit (Form 8812) (SEQ 1192) are both significant, and the Hurricane Katrina election to use prior year earned income is made for one credit, the election must be made for both credits. The election is made when PYEI Literal (SEQ 1175) of Form 1040/1040A equals "PYEI" and 2004 Earned Income Indicator (SEQ 0019) of Form 8812 equals "X".

10704 --- Form 8885 - When only one Form 8885 is present, SSN of Recipient (SEQ 0020) must equal the Primary SSN (SEQ 0010) or Secondary SSN (SEQ 0030) of Form 1040.

 

1071

--- Form 1040 - If Form 8885 Block (SEQ 1208) is significant, then Form 8885 must be attached and vice versa.

1072 --- Form 8885 -- On each Form 8885 at least one of the following fields must equal "X": SEQ 0035, 0045, 0055, 0065, 0075, 0085, 0095, 0105, 0115, 0125, 0135 or 0145.

1073 --- Form 8885 -- Amount Paid for Health Insurance (SEQ 0190) must contain a significant entry.

1074 --- Form 8885 -- If "Advance Payments" (SEQ 0240) does not contain a significant amount, "Multiply Line 4 by 65%" (SEQ 0230) must equal "Health Coverage Tax Credit" (SEQ 0250).

1075 --- Form 8885 -- Information provided to the IRS indicates that 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 --- Form 8885 -- When any of the Month boxes (SEQ 0035, 0045, 0055, 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 must be blank. (Note: This error will be set on the PIN TYPE Code).

1077-1079 --- RESERVED

10801 --- Form 1040 -- If Form 8859 Block (SEQ 0990) equals "X", then Form 8859 must be attached.

1081-1084 --- RESERVED

1085 --- Form 8889 - SSN of HSA account beneficiary (SEQ 0010) of Form 8889 must equal Primary SSN (SEQ 0010) or Secondary SSN (SEQ 0030) of Form 1040.

1086 --- RESERVED

1087-1089 --- RESERVED

1090 --- RESERVED

1091-1093 --- RESERVED

1094 --- Form 1040 - When Filing A Community Property State Return (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 --- Allocation Record - When the Allocation Record is present, Total Income (SEQ 0250) must be significant and cannot be zero filled or blank.

 

1096

--- Summary Record - Count of Allocation Record (SEQ 0105) must equal the count of Allocation Record computed by the IRS.

1097-1099 RESERVED

1100-1119 RESERVED

1120 --- Form 4684 -- If more than one Form 4684 is present, only the first occurrence of Form 4684 can contain entries in the following fields: SEQ 0400, 0410, 0420, 0430, 0445, 0447, 0451, and 0453.

1121-1149 RESERVED

1150 --- Authentication Record -- An Authentication Record must be present when the Practitioner PIN, Self-Select PIN by Practitioner, Online Self-Select PIN or Regular Online (Form 8453-OL) is used.

1151-1154 RESERVED

1155 --- Authentication Record -- When the Primary Taxpayer Signature (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.

1156-1169 --- RESERVED

1170 --- Form 3800 -- If Current Year New Markets Credit (SEQ 0540) is significant, then Form 8874 must be present.

1171 --- Form 3800 -- If Credit for Small Employer Pension Plan Startup Cost (SEQ 0550) is significant, then Form 8881 must be present.

1172 --- Form 3800 -- If Credit for Employer-Provided Child Care Facilities (SEQ 0580) is significant, then Form 8882 must be present.

1173 --- Form 3800 -- If Current Year Biodiesel Fuels Credit (SEQ 0580) is significant, then Form 8864 must be present.

1174 --- Form 3800 -- If Current Year Low Sulfur Diesel Fuel Credit (SEQ 0590) is significant, then Form 8896 must be present.

1175 --- Form 3800 -- If Katrina Employee Retention Credit (SEQ 0705) is significant, then Form 5884-A must be present.

1176-1199 --- RESERVED

1200 --- Form 8891 - Registered Retirement Savings Plan Box (SEQ 0110) and Registered Retirement Income Fund Box (SEQ 0120) cannot both equal "X", and cannot both equal blank.

1201 --- Form 8891 - Beneficiary Plan Status Box (SEQ 0130) and Annuitant Plan Status Box (SEQ 0140) cannot both equal "X", and cannot both equal blank.

1202 --- Form 8891 - If Annuitant Plan Status Box (SEQ 0140) equals "X", 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 --- Form 8891 - If Annuitant Plan Status Box (SEQ 0140) equals 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 --- Form 8891 - If Annuitant Plan Status Box (SEQ 0140) equals 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 --- Form 8891 - If Annuitant Plan Status Box (SEQ 0140), or 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 Undistrib 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".

1206-1214 --- RESERVED

1215 --- Form 1040/1040A - When Exemption Amount (SEQ 0810) exceeds an amount equal to $3,200 multiplied by Total Exemptions (SEQ 0355), Form 8914 must be present to substantiate the higher exemption amount.

 

1216

--- Form 8914 - Entries for displaced individuals must begin on the first line. No lines may be skipped between individuals.

 

1217-1220

--- RESERVED

1221 --- Form 8915 - SSN of Qualified Taxpayer (SEQ 0020) on the first Form 8915 must be significant and equal to Primary SSN (SEQ 0010) or Secondary SSN (SEQ 0030) of Form 1040/1040A

1222 --- Form 8915 - SSN of Qualified Taxpayer (SEQ 0020) on the second 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.

1223-1299 --- RESERVED

1300 --- RESERVED

1301 --- RESERVED

1302 --- RESERVED

1303 --- Form 8862 -- If Number of Days Child 1/Child 2 Lived in U.S. (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 --- RESERVED

1305 --- Form 8862 - If Person Lived w/Child --Yes (SEQ 0290) equal "X", then one of 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).

1306-9999 --- RESERVED

 

0003

--- The Tax Period must be "200512".

004 --- The Primary SSN must be numeric, cannot be all blanks nor all zeros nor all nines AND must be within the valid range of SSNs/ITINs.

 

0006

--- The Primary Name Control and the Spouse Name Ctrl must not contain leading or embedded spaces. The two leftmost positions must be alpha. Only an alpha, hyphen and space are allowed.

 

0007

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

 

0010

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

 

0014

--- This reject code is set for fields which are defined in Part 3, Section 7 Record Layouts as "NO ENTRY".

0016 --- Zip Code (Form 9465 SEQ 0090, Form 2350 SEQ 0100, and Form 4868 SEQ 0070) must be within the valid range of zip codes listed for that state and must not end in "00", with the exception of 20500 (the White House Zip Code).

 

0020

--- Name Line 1 (Form 4868 SEQ 0030) or Taxpayer's Name (Forms 56, 2350, and 9465 SEQ 0010) cannot have leading or consecutive embedded spaces. The only characters allowed are alpha, space, ampersand (&), hyphen (-) and less-than sign (<). The leftmost position must be alpha. The less-than sign replaces the intervening space to identify the Primary Taxpayer's last name. It cannot be preceded or followed by a space. Do not enter a space before or after any less-than sign; the less-than sign takes the place of a space.

 

0022

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

 

0023

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

 

0027

--- The Electronic Document Originator Name (Field 0010) must be present in the Summary Record.

 

0028

--- The Two Digit Electronic Filing Identification Number (EFIN) Prefix Codes in the EFIN of the Originator in the Document Record must be valid.

 

0030

--- A Form Payment must be accompanied by Forms 4868 or 2350, if there is a payment.

 

0031

--- The Document Sequence Number must be numeric.

0032 --- The Declaration Control Number must be numeric.

0033 --- Fields on a record must NOT be longer than specified in Section 7 Record Layouts.

0034 --- For each record, significant data must be present following the Record ID.

0035 --- Sequence Numbers of fields for each record must be in ascending order and valid for that tax document.

0044 --- The incoming record has an invalid RECORD ID. The Form is invalid for Electronic Transmitted Documents, or the page number is incorrect or duplicated.

0045 --- The number of occurrences for tax documents cannot exceed the allowed number.

 

0060

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

0061 --- The Declaration Control Number must be in ascending numerical sequence within the transmission. However, the DCN does not have to be consecutive.

0062 --- The first two digits of the Declaration Control Number must be zeros.

0064 --- The Year Digit of the DCN must be "6".

0071 --- If present, the Spouse SSN must be all numeric, cannot be all zeros, nor all nines; must be within the valid range of SSNs/ITINs and must not equal the Primary SSN.

0167 --- Form 9465 Monthly Payment Date (SEQ 0310) must be present and within the range of 01 to 28.

0168 --- Form 9465 Monthly Payment (SEQ 0300) must be $25.00 or more.

0172 --- Form 9465 Amount Owed (SEQ 0280) CANNOT be greater than $25,000.

0304 --- If Form Payment is for an extension payment the primary PIN (SEQ 0035) must be present and numeric.

 

0305

--- Agent's name (if applicable) cannot be used as return label without taxpayer's name for Form 2350.

0306 --- For return label for Form 2350, agent Name (SEQ 0380) cannot be present without taxpayer's name (SEQ 0370).

 

0310

--- Forms 4868 and 2350 must be received no later than April 17, 2006 or April 22, 2006 in the case of corrected forms.

0311 --- Foreign Forms 4868 and 2350 must be received no later than June 15, 2006 in the case of retransmitted for June 20, 2006.

0312 --- If the Spouse SSN (SEQ 0100) on Form 4868 is present, the Name Line 1 (SEQ 0030) must contain an ampersand.

 

0313

--- The Tax Type Code of Form Payment (SEQ 0070) must be "4868E" for extension payment attached to the Form 4868 and 2350E for Extension payment attached to the Form 2350.

 

0315

--- The Primary SSN and the Name Control for the tax document must match the corresponding data in the IRS Master File.

0316 --- The Spouse SSN and the Name Control for the tax document must match the corresponding data in the IRS Master File.

0318 --- The Form 56 either the Fiduciary's USA Phone No. (SEQ 0225) or Fiduciary's Foreign Phone No. (SEQ 230) must be present and numeric. It cannot be all zeroes.

 

0320

--- The Amount of Tax Payment on the Form PMT (SEQ 0060) must be greater than zeroes.

 

0321

--- For Form 2350, Line 4 (SEQ 0220 through SEQ 0260) must be filled and valid.

0322 --- The Extension Date for Form 2350 (SEQ 0160) is a required field.

0323 --- When Date of Death (SEQ 0250) of Form 56 is present, then Year cannot be equal or later than processing year.

0324 --- The Tax Form Number (SEQs 0320 and 0353) of Form 56 must contain "1040".

0325 --- The Tax Year One (SEQ 0330 & 0354), Year Two (SEQ 0332 & 0355), Year Three (SEQ 0334 & 0356), Period One (SEQ 0340 & 0357), Period Two (0342 & 0358) or Period Three (SEQ 0344 & 0359) cannot be all blanks.

0326 --- The Jurat/Disclosure Code of the Authentication Record (SEQ 0075) must be "E" for Form 4868 with Electronic Funds Withdrawal), "F" for Form 9465, "G" for Form 2350, "H" for Form 56, and "I" for Form 4868 when with Electronic Funds Withdrawal when the Practitioner PIN method is used.

0327 --- The Preparer Name (SEQ 0350 for Form 2350 must match with Signature of Preparer Other Than Taxpayer SEQ 0100)of Authentication Record.

0328 --- The Fiduciary Name (SEQ 0610) for Form 56 must match with Fiduciary Name (SEQ 0120) of Authentication Record.

0329 --- No Form 4868 on file at the IRS or the tax return (Form 1040/A/EZ) has already been filed.

0395 --- The Primary SSN of Form PMT (SEQ 0010) must be same as the Primary SSN of Form 4868 (SEQ 0090) and Form 2350 (SEQ 0030).

 

0396

--- The Form 9465 Routing Transit Number (RTN)(SEQ 0330), or the Form 4868 Form Payment Routing Transit Number (SEQ 0030) 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).

 

0397

--- The Requested Payment Date for Form Payment (SEQ 0080) must be present and cannot be later than April 17, 2006, when a domestic payment is present.

 

0490

--- When Electronic Postmark is present, Year of Electronic Post-mark Date (SEQ 0260) must equal the current processing year.

0491 --- When Electronic Postmark is present, the following three fields must be present: Electronic Postmark Date (SEQ 0260), Electronic Postmark Time (SEQ 0270), Electronic Postmark Time Zone (SEQ 0280). (For Authorized Electronic Postmark Transmitters only).

0668 --- Self-Select PIN Program -- Taxpayer is ineligible to participate in the Self-select PIN Program since the Primary Taxpayer is a duplicate on the IRS File.

0669 --- Self-Select PIN Program -- The Secondary Taxpayer is ineligible to participate in Self-select PIN Program since the Secondary Taxpayer is a duplicate on the IRS File.

0670 --- When the PIN Type Code (SEQ 0008) of Authentication Record is "S", and there is no Electronic Funds Withdrawal, the Primary Date of Birth (SEQ 0010), Primary Taxpayer Signature (SEQ 0035), Signature Date (SEQ 0070) and Jurat/Disclosure Code (SEQ 0075) must be present.

 

0671

--- When the PIN Type Code (SEQ 0008) of Authentication Record is "S" and Spouse PIN Number is present (SEQ 0340 for Form 2350, SEQ 0290 for SEQ 0400 for Form 9465), then Spouse's Date of Birth (SEQ 0040), Spouse's Prior Year AGI (SEQ 0050), and Spouse's Signature (SEQ 0065) must be present.

 

0674

--- When the PIN Type Code (SEQ 0008) of Authentication Record is "P", "S" or "O", then, Taxpayer PIN Number (SEQ 0330 for Form 2350, and SEQ 0380 for Form 9465) must be (numeric and greater than zeroes) and must equal to Primary Taxpayer Signature (SEQ 0035) of Authentication Record.

0675 --- When the PIN Type Code (SEQ 0008) of Authentication Record is "P","S" or "O", and Spouse PIN Number is present (SEQ 0340 for Form 2350, and SEQ 0400 for Form 9465) it must match and the Spouse PIN Number must be (numeric and greater than zeroes) and must equal to Spouse Signature (SEQ 0065) of Authentication Record.

0677 --- The Primary Taxpayer is ineligible to participate in the Self-Select PIN program if under the age of sixteen and have not filed previously.

0678 --- The Secondary Taxpayer is ineligible to participate in the Self-Select PIN program if under the age of sixteen and has not filed in the prior year.

0679 --- When the PIN Type Code (SEQ 0008) of Authentication Record is "S" or "O", then, Primary Prior Year AGI (SEQ 0020) of Authentication record must match with IRS Master File.

0680 --- When the PIN Type Code (SEQ 0008) of Authentication Record is "S" or "O", then, Spouse Prior Year AGI (SEQ 0050) of Authentication record must match with IRS Master File.

0681 --- When the PIN Type Code (SEQ 0008) of Authentication Record is "O", then, Primary Date of Birth (SEQ 0010), Primary Prior Year AGI (SEQ 0020), Primary Taxpayer Signature (SEQ 0035), Signature Date (SEQ 0070) and Jurat/Disclosure Code (SEQ 0075) must be present.

 

0682

--- When the PIN Type Code (SEQ 0008) of Authentication Record is "O" and Spouse PIN Number is present (SEQ 0340 for Form 2350, and SEQ 0400 for Form 9465), then, Spouse Date of Birth (SEQ 0040), Spouse Prior Year AGI (SEQ 0050), and Spouse Signature (SEQ 0065) must be present.

 

0697

--- When the PIN Type Code (SEQ 0008) of Authentication Record is "P", then, Primary Taxpayer Signature (SEQ 0035), Signature Date (SEQ 0070) and Jurat/Disclosure Code (SEQ 0075) must be present.

 

0698

--- When the PIN Type Code (SEQ 0008) of Authentication Record is "P" and Spouse PIN Number (SEQ 0340 for Form 2350, and SEQ 0400 for Form 9465) is present, then, Spouse Signature (SEQ 0065)must be present.

 

0699

--- When the PIN TYPE CODE (SEQ 0008) of the Authentication Record is "P", then the Primary Prior Year Adjusted Gross Income (SEQ 0020), and Spouse Prior Year Adjusted Gross Income (SEQ 0050) must be blank on the Authentication Record.

0806 --- Processing Site must equal a valid Electronic Filing Site (SEQ 0040): Andover = "C", Austin = "E", Kansas = "F", Philadelphia = "G", Fresno = "H".

0822 --- The Transmission Sequence Number of the TRANA cannot match a previously accepted transmission.

0823 --- If there is any unrecognizable or inconsistent control data, the transmission will be rejected.

 

0824

--- TRANA Record A(TRANA) -- Transmitter EFIN must be (SEQ 0110) Present.

0825 --- TRANA Record A (TRANA) -- Transmission Type (SEQ 0170) must Equal "D" (ETD), or "N" (On-line).

0840 --- The ETIN and Transmitter's Use Code (Field 0040), Julian day (Field 0050), and Transmission Sequence Number (Field 0060) of the RECAP Record must agree with the corresponding fields of the TRANA record (Fields 0060-0080).

0900 --- The Primary SSN must not duplicate the Primary SSN of any previously accepted electronic transmitted Form 4868 for the current tax year.

0999 --- If more than 96 reject conditions are identified, the last Reject Code will be "0999".