Rule Number,Rule Text,Error Category,Severity,Rule Status F1040A-002-01,"If Form 1040A, Line 47 'OverpaidAmt' has a non-zero value and Line 51 'EsPenaltyAmt' is greater than Line 47 'OverpaidAmt', then Line 50 'OwedAmt' must have a non-zero value.",Incorrect Data,Reject,Active F1040A-003-01,"If Form 1040A, Line 47 'OverpaidAmt' has a non-zero value and Line 51 'EsPenaltyAmt' is not greater than Line 47 'OverpaidAmt', then Line 50 'OwedAmt' must be equal to zero if an amount is entered.",Incorrect Data,Reject,Active F1040A-004-01,"The total number of Dependent Name Controls that has a value on Form 1040A, Line 6c must be equal to the sum of the following: Line 6c 'ChldWhoLivedWithYouCnt' and Line 6c 'ChldNotLivingWithYouCnt' and Line 6c 'OtherDependentsListedCnt'.",Data Mismatch,Reject,Active F1040A-005,"Form 1040A, Line 27 'TaxableIncomeAmt' must be less than 100000.",Incorrect Data,Reject,Active F1040A-006-01,"If Form 1040A, Line 4 checkbox ""Head of household"" is checked (element 'IndividualReturnFilingStatusCd' has the value 4), then one of the following fields must have a value: Form 1040 A, [Line 4 'QualifyingHOHNm' and Line 4 'QualifyingHOHSSN'] or Line 6c 'ChldWhoLivedWithYouCnt' or Line 6c 'OtherDependentsListedCnt'.",Missing Data,Reject,Active F1040A-007-01,"If Form 1040A, Line 4 checkbox ""Head of household"" is checked (element 'IndividualReturnFilingStatusCd' has the value 4) and 'QualifyingHOHNm' has a value, then 'QualifyingHOHSSN' must have a value.",Missing Data,Reject,Active F1040A-008,"If Form 1040A, Line 4 'QualifyingHOHSSN' has a value, then it must not be equal to 'PrimarySSN' or 'SpouseSSN' in the Return Header.",Incorrect Data,Reject,Active F1040A-009,"If Form 1040A, Line 4 'QualifyingHOHSSN' has a value, then it must be within the valid range of SSN/ITIN/ATIN.",Incorrect Data,Reject,Active F1040A-011,"If Form 1040A, Line 2 checkbox ""Married filing jointly"" is checked (element 'IndividualReturnFilingStatusCd' has the value 2), then 'SpouseSSN' must have a value in the Return Header.",Missing Data,Reject,Active F1040A-012,"If Form 1040A, Line 3 checkbox ""Married filing separately"" (element 'IndividualReturnFilingStatusCd' has the value 3), and Line 6b checkbox 'ExemptSpouseInd' are checked, then 'SpouseSSN' must have a value in the Return Header.",Missing Data,Reject,Active F1040A-013,"If Form 1040A, Line 4 checkbox ""Head of household"" (element 'IndividualReturnFilingStatusCd' has the value 4), and Line 6b checkbox 'ExemptSpouseInd' are checked, then 'SpouseSSN' must have a value in the Return Header.",Missing Data,Reject,Active F1040A-014-01,"Each 'DependentSSN' on Form 1040A, Line 6c(2) must be a valid SSN/ITIN/ATIN.",Incorrect Data,Reject,Active F1040A-015,"If Form 1040A, Line 3 checkbox ""Married filing separately"" is checked (element 'IndividualReturnFilingStatusCd' has the value 3), then Line 19 'TuitionAndFeesDedAmt' must be equal to zero if an amount is entered.",Incorrect Data,Reject,Active F1040A-016-01,"Each 'DependentSSN' that has a value on Form 1040A, Line 6c(2) must be unique among all the dependent SSNs in Line 6c(2).",Incorrect Data,Reject,Active F1040A-017-01,"Each 'DependentSSN' that has a value on Form 1040A, Line 6c(2) must not be equal to 'PrimarySSN' or 'SpouseSSN' in the Return Header.",Incorrect Data,Reject,Active F1040A-018-01,"If Form 1040A, Line 42a 'EICEligibilityLiteralCd' has the value ""NO"", then Line 42a 'EarnedIncomeCreditAmt' must be equal to zero if an amount is entered.",Incorrect Data,Reject,Active F1040A-020-01,"If Schedule EIC (Form 1040A or 1040) is present in the return, then Form 1040A, Line 42a 'EarnedIncomeCreditAmt' must have a non-zero value.",Incorrect Data,Reject,Active F1040A-021-01,"If Form 1040A, Line 42a 'EarnedIncomeCreditAmt' has a non-zero value, then at least one of the following must be true: [ in [WagesNotShownSchedule] attached to Form 1040A, Line 7, at least one 'WagesLiteralCd' must have the value ""HSH"" and the corresponding 'WagesNotShownAmt' must be greater than zero ] or Form W-2 must be present or Form 1099-R must be present.",Incorrect Data,Reject,Active F1040A-022,"If Form 1040A, Line 8a 'TaxableInterestAmt' is greater than 1500, then it must be equal to Schedule B (Form 1040A or 1040), Line 4 'CalculatedTotalTaxableIntAmt'.",Data Mismatch,Reject,Active F1040A-023,"If Form 1040A, Line 9a 'OrdinaryDividendsAmt' is greater than 1500, then it must be equal to Schedule B (Form 1040A or 1040), Line 6 'TotalOrdinaryDividendsAmt'.",Data Mismatch,Reject,Active F1040A-024-01,"Form 1040A, Line 31 'CreditForChildAndDepdCareAmt' must be equal to Form 2441, Line 11 'CreditForChildAndDepdCareAmt'.",Data Mismatch,Reject,Active F1040A-026-01,"Form 1040A, Line 32 'CreditForElderlyOrDisabledAmt' must be equal to Schedule R (Form 1040A or 1040), Line 22 'CreditForElderlyOrDisabledAmt'.",Data Mismatch,Reject,Active F1040A-027-02,"If Form 1040A, Line 47 'OverpaidAmt' is greater than zero and less than Line 51 'EsPenaltyAmt', then (Line 48a 'RefundAmt' and Line 49 'AppliedToEsTaxAmt' must be equal to zero if an amount is entered ) and [ Line 50 'OwedAmt' must be equal to ( Line 51 'EsPenaltyAmt' minus(-) Line 47 'OverpaidAmt') ].",Incorrect Data,Reject,Active F1040A-029,"The sum of all Forms W-2, Line 1 'WagesAmt' must not be greater than Form 1040A, Line 7 'WagesSalariesAndTipsAmt'. When evaluating this, a tolerance of $5.00 is allowed.",Incorrect Data,Reject,Active F1040A-030-01,"Form 1040A, Line 40 'WithholdingTaxAmt' must be equal to the sum of the following: (1) all 'WithholdingAmt' in [OtherWithholdingStatement] attached to Form 1040A, Line 40 and (2) all of the Forms W-2, Line 2 'WithholdingAmt'. When evaluating this, a tolerance of $5.00 is allowed.",Math Error,Reject,Active F1040A-031-01,"If Form 1040A, Line 47 'OverpaidAmt' has a non-zero value, then Line 46 'TotalPaymentsAmt' must be greater than Line 39 'TotalTaxAmt'.",Incorrect Data,Reject,Active F1040A-032-01,"If 'PrimarySSN' in the Return Header is an ITIN, then Form 1040A, Line 42a 'EarnedIncomeCreditAmt' must be equal to zero if an amount is entered.",Incorrect Data,Reject,Active F1040A-033,"If 'PrimarySSN' in the Return Header is an ITIN, then Schedule EIC (Form 1040A or 1040) must not be present in the return.",Incorrect Data,Reject,Active F1040A-034-02,"If Form 1040A, Line 2 checkbox ""Married filing jointly"" is checked (element 'IndividualReturnFilingStatusCd' has the value 2) and 'SpouseSSN' in the Return Header is an ITIN, then Form 1040A, Line 42a 'EarnedIncomeCreditAmt' must be equal to zero if an amount is entered.",Incorrect Data,Reject,Active F1040A-035-01,"If Form 1040A, Line 2 checkbox ""Married filing jointly"" is checked (element 'IndividualReturnFilingStatusCd' has the value 2) and 'SpouseSSN' in the Return Header is an ITIN, then Schedule EIC (Form 1040A or 1040) must not be present in the return.",Incorrect Data,Reject,Active F1040A-036,"If Form 1040A, Line 23b 'MustItemizeInd' is checked, then Line 3 checkbox ""Married filing separately"" must be checked (element 'IndividualReturnFilingStatusCd' must have the value 3).",Missing Data,Reject,Active F1040A-037,"If Form 1040A, Line 14b 'TaxableSocSecAmt' has a non-zero value, then Line 14a 'SocSecBnftAmt' must have a non-zero value.",Missing Data,Reject,Active F1040A-038-01,"If Form 1040A, Line 46 'TotalPaymentsAmt' is not equal to Line 39 'TotalTaxAmt', then one of the following must have a non-zero value: Line 47 'OverpaidAmt', Line 48a 'RefundAmt', Line 49 'AppliedToEsTaxAmt' or Line 50 'OwedAmt'.",Missing Data,Reject,Active F1040A-039-01,"If Form 1040A, Line 3 checkbox ""Married filing separately"" is checked (element 'IndividualReturnFilingStatusCd' has the value 3), then 'StateAbbreviationCd' of ob体育r Address in the Return Header must not have the following values: ""AZ"" or ""CA"" or ""ID"" or ""LA"" or ""NM"" or ""NV"" or ""TX"" or ""WA"" or ""WI"".",Incorrect Data,Reject,Active F1040A-040,"If Form 1040A, Line 12a 'PensionsAnnuitiesAmt' or Line 12b 'TotalTaxablePensionsAmt' has a non-zero value, then both amounts must not be equal.",Incorrect Data,Reject,Active F1040A-041-01,"If Form 1040A, Line 46 'TotalPaymentsAmt' is greater than Line 39 'TotalTaxAmt' and [ the sum of Line 49 'AppliedToEsTaxAmt' and Line 51 'EsPenaltyAmt' is equal to Line 47 'OverpaidAmt' ], then Line 48a 'RefundAmt' must be equal to zero if an amount is entered.",Incorrect Data,Reject,Active F1040A-042-01,"If Form 1040A, Line 46 'TotalPaymentsAmt' is greater than Line 39 'TotalTaxAmt' and [ the sum of ( Line 49 'AppliedToEsTaxAmt' and Line 51 'EsPenaltyAmt' ) is less than Line 47 'OverpaidAmt'], then Line 48a 'RefundAmt' must have a non-zero value.",Incorrect Data,Reject,Active F1040A-045-01,"If Form 1040A, Line 6c 'ChldNotLivingWithYouCnt' has a non-zero value, there must be at least one dependent listed in Line 6c that has its Line 6c(3) 'DependentRelationshipCd' from among the following values: (""STEPCHILD"" or ""HALF BROTHER"" or ""HALF SISTER"" or ""STEPBROTHER"" or ""STEPSISTER"" or ""FOSTER CHILD"" or ""GRANDCHILD"" or ""BROTHER"" or ""SISTER"" or ""NEPHEW"" or ""NIECE"" or ""SON"" or ""DAUGHTER"")",Incorrect Data,Reject,Active F1040A-047-01,"If Form 2210 is present, then Form 1040A, Line 51 'EsPenaltyAmt' must be equal to non-zero amount from Form 2210, Line 17 'PenaltyAmt' or Line 27 'TotalPenaltyAmt'.",Data Mismatch,Reject,Active F1040A-048-01,"If Form 1040A, Line 32 'CreditForElderlyOrDisabledAmt' is greater than zero, and [Line 23a checkboxes 'Primary65OrOlderInd' and 'Spouse65OrOlderInd' are not checked], then one of the following fields from Schedule R (Form 1040A or 1040) must be checked: Line 2 'Und65RtdPermnntTotDsbltyInd' or Line 4 'BothUnder65OneRtdDsbltyInd' or Line 5 'BothUnder65BothRtdDsbltyInd' or Line 9 'Under65DidNotLiveTogetherInd'.",Missing Data,Reject,Active F1040A-049-01,"Form 1040A, Line 6d 'TotalExemptionsCnt' must be equal to the sum of the following fields: 'TotalExemptPrimaryAndSpouseCnt' and 'ChldWhoLivedWithYouCnt' and 'ChldNotLivingWithYouCnt' and 'OtherDependentsListedCnt'.",Incorrect Data,Reject,Active F1040A-050-01,"If Form 1040A, Line 34 'RtrSavingsContributionsCrAmt' has a non-zero value, then Form 8880 must be attached to Line 34.",Missing Document,Reject,Active F1040A-053,"If Form 1040A, Line 3 checkbox ""Married filing separately"" is checked (element 'IndividualReturnFilingStatusCd' has the value 3), then Line 38a 'EarnedIncomeCreditAmt' must be equal to zero if amount is entered.",Incorrect Data,Reject,Active F1040A-056-01,"At least one of the following must have a non-zero value: Form 1040A, Line 15 'TotalIncomeAmt' or Line 21 'AdjustedGrossIncomeAmt' or Line 28 'TaxAmt' or Line 30 'TotalTaxBeforeCrAndOthTaxesAmt' or Line 36 'TotalCreditsAmt' or Line 39 'TotalTaxAmt' or Line 46 'TotalPaymentsAmt'.",Missing Data,Reject,Active F1040A-057-01,"Form 1040A, Line 46 'TotalPaymentsAmt' must be equal to the sum of the following: Line 40 'WithholdingTaxAmt' and Line 41 'EstimatedTaxPaymentsAmt' and Line 42a 'EarnedIncomeCreditAmt' and Line 43 'AdditionalChildTaxCreditAmt' and Line 44 'RefundableAmerOppCreditAmt' and Line 45 'ReconciledPremiumTaxCreditAmt' and Line 46 'RequestForExtensionAmt' and Line 46 'ExcessSocSecAndTier1RRTATaxAmt'.",Math Error,Reject,Active F1040A-058-01,"If Form 1040A, Line 42a 'EarnedIncomeCreditAmt' has a non-zero value and Schedule EIC (Form 1040A or 1040) is not present in the return, then the Primary Taxpayer and/or the Spouse Taxpayer in the Return Header must be at least 25 years old but not be older than 64.",Incorrect Data,Reject,Active F1040A-060,"If Form 1040A, Line 23b 'MustItemizeInd' is checked, then Line 24 'TotalItemizedOrStandardDedAmt' must be equal to zero if an amount is entered.",Incorrect Data,Reject,Active F1040A-062,"If Form 1040A, Line 3 checkbox ""Married filing separately"" is checked (element 'IndividualReturnFilingStatusCd' has the value 3), then Form 8815 must not be present in the return.",Incorrect Data,Reject,Active F1040A-064-01,"Form 1040A, Line 40 'WithholdingTaxAmt' must be less than the sum of the following: [ Line 7 'WagesSalariesAndTipsAmt' and Line 8a 'TaxableInterestAmt' and Line 9a 'OrdinaryDividendsAmt' and ( the larger of Line 11a 'IRADistributionsAmt' or Line 11b 'TaxableIRAAmt') and (the larger of Line 12a 'PensionsAnnuitiesAmt' or Line 12b 'TotalTaxablePensionsAmt') and Line 13 'UnemploymentCompAmt' and Line 14a 'SocSecBnftAmt' ] unless any one of the following is true: (1) Line 10 'CapitalGainLossAmt' has a non-zero value; (2) Combat pay has been excluded from wages.",Incorrect Data,Reject,Active F1040A-065-01,"If Form 1040A, Line 50 'OwedAmt' has a non-zero value and Line 51 'EsPenaltyAmt' has a zero value or no entry, then Line 39 'TotalTaxAmt' must be greater than Line 46 'TotalPaymentsAmt'.",Incorrect Data,Reject,Active F1040A-066-01,"For each dependent that has a value on Form 1040A, Line 6c(1), if Line 6c(4) checkbox 'EligibleForChildTaxCreditInd' is checked, then the corresponding Line 6c(3) 'DependentRelationshipCd' must have one of the following values: ""STEPCHILD"" or ""HALF BROTHER"" or ""HALF SISTER"" or ""STEPBROTHER"" or ""STEPSISTER"" or ""FOSTER CHILD"" or ""GRANDCHILD"" or ""BROTHER"" or ""SISTER"" or ""NEPHEW"" or ""NIECE"" or ""SON"" or ""DAUGHTER"".",Incorrect Data,Reject,Active F1040A-067-01,"For each dependent that has a value on Form 1040A, Line 6c(1), if Line 6c(4) checkbox 'EligibleForChildTaxCreditInd' is checked, then that dependent's age must be under 17.",Incorrect Data,Reject,Active F1040A-068-01,"If Form 1040A, Line 35 'ChildTaxCreditAmt' or Line 43 'AdditionalChildTaxCreditAmt' has a non-zero value, then the sum of Line 35 and Line 43 must not be greater than an amount equal to 1000 times the number of qualifying children.",Incorrect Data,Reject,Active F1040A-072-02,"Form 1040A, Line 33 'EducationCreditAmt' must be equal to Form 8863, Line 19 'NonrefundableEducationCrAmt'.",Data Mismatch,Reject,Active F1040A-073-01,"If Form 1040A, Line 44 'RefundableAmerOppCreditAmt' has a non-zero value and Line 2 checkbox ""Married filing jointly"" is checked (element 'IndividualReturnFilingStatusCd' has the value 2), then Line 21 'AdjustedGrossIncomeAmt' must not be greater than 179999.",Incorrect Data,Reject,Active F1040A-074-01,"If Form 1040A, Line 44 'RefundableAmerOppCreditAmt' has a non-zero value and Line 1 checkbox ""Single"" or Line 4 checkbox ""Head of household"" or Line 5 checkbox ""Qualifying widow(er) with dependent child"" is checked (element 'IndividualReturnFilingStatusCd' has a value of 1, 4 or 5), then Line 21 'AdjustedGrossIncomeAmt' must not be greater than 89999.",Incorrect Data,Reject,Active F1040A-078-01,"If Form 1040A, Line 1 checkbox ""Single"" or Line 3 checkbox ""Married filing separately"" or Line 4 checkbox ""Head of household"" or Line 5 checkbox ""Qualifying widow(er) with dependent child"" is checked (element 'IndividualReturnFilingStatusCd' has a value of 1, 3, 4 or 5), then Line 34 'RtrSavingsContributionsCrAmt' must not be greater than 1000.",Incorrect Data,Reject,Active F1040A-079-01,"If Form 1040A, Line 2 checkbox ""Married filing jointly"" is checked (element 'IndividualReturnFilingStatusCd' has the value 2), then Line 34 'RtrSavingsContributionsCrAmt' must not be greater than 2000.",Incorrect Data,Reject,Active F1040A-083-02,"If Form 1040A, Line 2 checkbox ""Married filing jointly"" is checked (element 'IndividualReturnFilingStatusCd' has the value 2), and the sum of [Line 21 'AdjustedGrossIncomeAmt' and Line 18 'StudentLoanInterestDedAmt' ] is greater than 160000, then Line 18 'StudentLoanInterestDedAmt' must be equal to zero if an amount is entered.",Incorrect Data,Reject,Active F1040A-084-01,"If Form 1040A, Line 1 checkbox ""Single"" is checked (element 'IndividualReturnFilingStatusCd' has the value 1), and the sum of [ Line 21 'AdjustedGrossIncomeAmt' and Line 18 'StudentLoanInterestDedAmt'] is greater than 80000, then Line 18 'StudentLoanInterestDedAmt' must be equal to zero if an amount is entered.",Incorrect Data,Reject,Active F1040A-085-01,"If Form 1040A, Line 4 checkbox ""Head of household"" is checked (element 'IndividualReturnFilingStatusCd' has the value 4), and the sum of [ Line 21 'AdjustedGrossIncomeAmt' and Line 18 'StudentLoanInterestDedAmt' ] is greater than 80000, then Line 18 'StudentLoanInterestDedAmt' must be equal to zero if an amount is entered.",Incorrect Data,Reject,Active F1040A-086-01,"If Form 1040A, Line 5 checkbox ""Qualifying widow(er) with dependent child"" is checked (element 'IndividualReturnFilingStatusCd' has the value 5), and the sum of [ Line 21 'AdjustedGrossIncomeAmt' and Line 18 'StudentLoanInterestDedAmt' ] is greater than 80000, then Line 18 'StudentLoanInterestDedAmt' must be equal to zero if an amount is entered.",Incorrect Data,Reject,Active F1040A-089-02,"Form 1040A, Line 44 'RefundableAmerOppCreditAmt' must be equal to Form 8863, Line 8 'RefundableAmerOppCreditAmt'.",Data Mismatch,Reject,Active F1040A-090,"If Form 1040A, Line 19 'TuitionAndFeesDedAmt' has a value greater than zero, then Form 8917 must be present in the return.",Missing Document,Reject,Active F1040A-091-01,"If Form 1040A, Line 2 checkbox ""Married filing jointly"" is checked (element 'IndividualReturnFilingStatusCd' has the value 2) and either 'PrimaryDeathDt' or 'SpouseDeathDt' has a value, then checkbox 'SurvivingSpouseInd' must be checked.",Missing Data,Reject,Active F1040A-093-01,"If Form 1040A, Line 2 checkbox ""Married filing jointly"" is not checked (element 'IndividualReturnFilingStatusCd' does not have the value 2) and 'PrimaryDeathDt' has a value, then checkbox 'PersonalRepresentativeInd' must be checked.",Missing Data,Reject,Active F1040A-094-01,"If Form 1040A, Line 2 checkbox ""Married filing jointly"" is checked (element 'IndividualReturnFilingStatusCd' has the value 2) and both 'PrimaryDeathDt' and 'SpouseDeathDt' have a value, then checkbox 'PersonalRepresentativeInd' must be checked.",Missing Data,Reject,Active F1040A-104-02,"If Form 1040A, Line 2 checkbox ""Married filing jointly"" is not checked (element 'IndividualReturnFilingStatusCd' does not have the value 2) and 'PrimaryDeathDt' has a value, then ob体育r Name in the Return Header 'NameLine1Txt' must contain either "" DECD"" or "".,Unsupported,Reject and Stop,Active R0000-121,The ETIN associated with the Individual submission is not a participating transmitter. Please check the Modernized e-ob体育 (MeF) web page under irs.gov for more information on participation rules.,Unsupported,Reject and Stop,Active R0000-123-01,"If 'NameLine1Txt' in the Return Header contains an ampersand, then 'SpouseSSN' in the Return Header must have a value.",Missing Data,Reject,Active R0000-125-01,'NameLine1Txt' in the Return Header must contain a less-than sign (<).,Incorrect Data,Reject,Active R0000-126-01,There can be no more than two less-than signs (<) in 'NameLine1Txt' in the Return Header.,Incorrect Data,Reject,Active R0000-127-01,The character following the first less-than sign in 'NameLine1Txt' in the Return Header must be an alphabetic character.,Incorrect Data,Reject,Active R0000-129-01,"The 4th and 5th digits of the 'PrimarySSN' in the Return Header must be equal to ""00"" for testing.",Incorrect Data,Reject,Active R0000-130-01,"The 4th and 5th digits of the 'SpouseSSN' in the Return Header must be equal to ""00"" for testing.",Incorrect Data,Reject,Active R0000-142-01,"If you are a paid tax return preparer, you must use a Preparer Tax Identification Number (PTIN) issued by the Internal Revenue Service (IRS) to identify yourself in the paid preparer section of the tax return. In future years, tax returns may be rejected if an SSN, or any number that is not a valid PTIN, is included in this field.",Incorrect Data,Alert,Active R0000-143,'TaxYr' in the IRS Submission Manifest must have a value.,Missing Data,Reject and Stop,Active R0000-180,'TaxYr' specified in the Submission Manifest must equal the year of the schema version ('YYYY' digits of the attribute 'returnVersion' of the Return) that is being used to file the return.,Incorrect Data,Reject and Stop,Active R0000-192,Phone Number provided in the return must not be all zeros.,Incorrect Data,Reject,Active R0000-193,Bank Account Number provided in the return must not be all zeros.,Incorrect Data,Reject,Active R0000-194,Return must not be a duplicate of a previously accepted return.,Duplicate Condition,Reject and Stop,Active R0000-500-01,'PrimarySSN' and 'PrimaryNameControlTxt' in the Return Header must match the e-ob体育 database.,Database Validation Error,Reject and Stop,Active R0000-503-02,'SpouseSSN' and the 'SpouseNameControlTxt' in the Return Header (or Line 6b 'ExemptSpouseNameControlTxt' in the return - For 1040/1040A returns) must match the e-ob体育 database.,Database Validation Error,Reject and Stop,Active R0000-504-02,"Each 'DependentSSN' and the corresponding 'DependentNameControlTxt' that has a value on Line 6c(2) of the return, must match the SSN and Name Control in the e-ob体育 database.",Database Validation Error,Reject,Active R0000-507-01,'DependentSSN' on Line 6c(2) of the return was used as a Dependent SSN in a previously filed tax return for the same tax period.,Duplicate Condition,Reject,Active R0000-530-02,"If Line 4 checkbox ""Head of household"" is checked in the return (element 'IndividualReturnFilingStatusCd' has the value 4) and Line 6b checkbox 'ExemptSpouseInd' is checked, then 'SpouseSSN' in the Return Header and Line 6b 'ExemptSpouseNameControlTxt' must have a value.",Incorrect Data,Reject and Stop,Active R0000-533-02,"If a Dependent's Date of Death has a value in the e-ob体育 database, then it must not be prior to 'TaxYr' in the Return Header.",Incorrect Data,Reject,Active R0000-534-01,"If Line 3 checkbox ""Married filing Separately"" is checked in the return (element 'IndividualReturnFilingStatusCd' has the value 3) and Line 6b checkbox 'ExemptSpouseInd' is checked, then 'SpouseSSN' in the Return Header and Line 6b 'ExemptSpouseNameControlTxt' must have a value.",Incorrect Data,Reject and Stop,Active R0000-544-02,The 'PrimarySSN' must not be the same as a 'DependentSSN' on another tax return if any dependents are listed in this return.,Database Validation Error,Reject,Active R0000-571-02,"For each DependentSSN in the tax return, the Year of Birth in the e-ob体育 database must not be greater than 'TaxYr' in the Return Header.",Database Validation Error,Reject,Active R0000-902-01,Taxpayer TIN in the Return Header must not be the same as a TIN of a previously accepted electronic return for the return type and tax period indicated in the tax return.,Duplicate Condition,Reject and Stop,Active R0000-904-03,Software ID in the Return Header must have passed testing for the form family and 'TaxYr'.,Database Validation Error,Reject and Stop,Active R0000-905-01,Electronic Filing Identification Number (EFIN) in the Return Header must be listed in the e-ob体育 database and in accepted status.,Database Validation Error,Reject and Stop,Active R0000-906-02,Routing Transit Number (RTN) included in the return must be present in the e-ob体育 database.,Database Validation Error,Reject,Active S8812-F1040-002-02,"If Schedule 8812 (Form 1040A or Form 1040) is present in the return, then the number of Line 6c(2) 'DependentSSN's on Form 1040A that are ITINs, with the corresponding Line 6c(4) checkbox 'EligibleForChildTaxCreditInd' checked must match the total number of 'QualifiedChildDepdWithITINGrp' in Schedule 8812 (Form 1040A or Form 1040), Part I, with checkboxes 'QlfyChildDepdWithITINYesInd' or 'QlfyChildDepdWithITINNoInd' checked.",Incorrect Data,Reject,Active SB-F1040-003-01,"If Schedule B (Form 1040A or 1040), Line 4 'CalculatedTotalTaxableIntAmt' has a non-zero value, then it must be equal to Form 1040 or 1040A, Line 8a 'TaxableInterestAmt' unless (Form 1040 only) Form 8958 is present in the return.",Incorrect Data,Reject,Active SB-F1040-004-01,"If Schedule B (Form 1040A or 1040), Line 6 'TotalOrdinaryDividendsAmt' has a non-zero value, then it must be equal to Form 1040 or 1040A, Line 9a 'OrdinaryDividendsAmt' unless (Form 1040 only) Form 8958 is present in the return.",Incorrect Data,Reject,Active SB-F1040-005,"If Schedule B (Form 1040A or 1040), Line 3 'ExcludableSavingsBondIntAmt' has a non-zero value, then it must be equal to Form 8815, Line 14 'ExcludableSavingsBondIntAmt'.",Incorrect Data,Reject,Active SB-F1040-006-01,"If Schedule B (Form 1040A or 1040), Line 7a 'FinCENForm114Ind' has a choice of ""Yes"" indicated, then Line 7b 'ForeignCountryCd' must have a value.",Missing Data,Reject,Active SB-F1040-007-01,"If Schedule B (Form 1040A or 1040), Line 7b 'ForeignCountryCd' has a value, then Line 7a 'FinCENForm114Ind' must have a choice of ""Yes"" indicated.",Missing Data,Reject,Active SEIC-F1040-001-01,"Each 'QualifyingChildSSN' that has a value on Schedule EIC(Form 1040A or 1040), Line 2, must be within the valid range of SSNs.",Incorrect Data,Reject,Active SEIC-F1040-002-01,"Each 'QualifyingChildSSN' that has a value on Schedule EIC(Form 1040A or 1040), Line 2, must not be equal to 'PrimarySSN' or 'SpouseSSN' in the Return Header.",Incorrect Data,Reject,Active SEIC-F1040-003-03,"Each 'ChildBirthYr' that has a value on Schedule EIC(Form 1040A or 1040), Line 3, must not be greater than 'TaxYr' in the Return Header.",Incorrect Data,Reject,Active SEIC-F1040-004-04,"For each 'ChildBirthYr' on Schedule EIC(Form 1040A or 1040), Line 3 that is equal to 'TaxYr' in the Return Header, the corresponding Line 6 'MonthsChildLivedWithYouCnt' must be equal to 12 or 'KidnappedChildCd' must have the value ""KC"".",Incorrect Data,Reject,Active SEIC-F1040-005-05,"For each child who is 19 years or older (born before 1996) and 24 years or younger (born after 1990) per the 'ChildBirthYr' on Schedule EIC(Form 1040A or 1040), Line 3, the corresponding Line 4a 'ChildIsAStudentUnder24Ind' or Line 4b 'ChildPermanentlyDisabledInd' must have a choice of ""Yes"" indicated.",Incorrect Data,Reject,Active SEIC-F1040-006-05,"For each child who is 24 years or older (born before 1991) per the 'ChildBirthYr' on Schedule EIC(Form 1040A or 1040), Line 3, the corresponding Line 4b 'ChildPermanentlyDisabledInd' must have a choice of ""Yes"" indicated.",Incorrect Data,Reject,Active SEIC-F1040-007,"Each 'QualifyingChildSSN' that has a value on Schedule EIC(Form 1040A or 1040), Line 2 must not be equal to another 'QualifyingChildSSN' on the same Schedule EIC (Form 1040A or Form 1040).",Incorrect Data,Reject,Active SEIC-F1040-008-01,"For each child on Schedule EIC(Form 1040A or 1040), whose Line 2 'DiedLiteralCd' has the value ""DIED"", there must be a binary attachment with Description beginning with ""BirthCertificate"" or ""DeathCertificate"" or ""HospitalMedicalRecords"" present in the return.",Missing Document,Reject,Active SEIC-F1040-501-02,"Each 'QualifyingChildNameControlTxt' that has a value on Schedule EIC(Form 1040A or 1040), Line 1, and 'QualifyingChildSSN' that has a value on Line 2, must match that in the e-ob体育 database.",Incorrect Data,Reject,Active SEIC-F1040-506-01,"Each 'QualifyingChildSSN' that has a value on Schedule EIC(Form 1040A or 1040), Line 2 must not be equal to another Qualifying Child SSN on another accepted return for the same tax year.",Incorrect Data,Reject,Active SEIC-F1040-509-01,"Each 'QualifyingChildSSN' that has a value on Schedule EIC(Form 1040A or 1040), Line 2 must not be equal to the Spouse SSN on another accepted return for the same tax year.",Incorrect Data,Reject,Active SEIC-F1040-521-02,"For each 'QualifyingChildSSN' that has a value on Schedule EIC(Form 1040A or 1040), Line 2, the corresponding Year of Birth in the e-ob体育 database must not be greater than 'TaxYr' in the Return Header.",Incorrect Data,Reject,Active SEIC-F1040-534-02,"For each 'QualifyingChildSSN' that has a value on Schedule EIC(Form 1040A or 1040), Line 2, if there is a value for Date of Death in the e-ob体育 database, then the Year of Death must not be less than 'TaxYr' in the Return Header.",Incorrect Data,Reject,Active SEIC-F1040-535-02,"For each child on Schedule EIC (Form 1040A or Form 1040), Line 2 'QualifyingChildSSN' and Line 3 'ChildBirthYr' must match that in the e-ob体育 database.",Incorrect Data,Reject,Active SEIC-F1040-536-01,"Each child in Schedule EIC (Form 1040A or Form 1040) must be younger than the tax payer, if Line 1 checkbox ""Single"" or Line 4 checkbox ""Head of household"" or Line 5 checkbox ""Qualifying widow(er) with dependent child"" is checked ('IndividualReturnFilingStatusCd' has a value 1 or 4 or 5) in the return. If for any child in Schedule EIC (Form 1040A or Form 1040), Line 4b 'ChildPermanentlyDisabledInd' has a choice of ""Yes"" indicated, this rule does not apply for that child.",Incorrect Data,Reject,Active SEIC-F1040-537-01,"Each child in Schedule EIC (Form 1040A or Form 1040) must be younger than the primary tax payer or the spouse, if Line 2 checkbox ""Married filing jointly"" is checked ('IndividualReturnFilingStatusCd' has a value 2) in the return. If for any child in Schedule EIC (Form 1040A or Form 1040), Line 4b 'ChildPermanentlyDisabledInd' has a choice of ""Yes"" indicated, this rule does not apply for that child.",Incorrect Data,Reject,Active SEIC-F1040-911,"The Qualifying Child SSN that has a value on Schedule EIC (Form 1040A or 1040), has been locked because Social Security Administration records indicate the number belongs to a deceased individual.",Database Validation Error,Reject and Stop,Active SEIC-F1040-912,"The Qualifying Child SSN that has a value on Schedule EIC (Form 1040A or 1040), has been locked. The account was locked per the taxpayer's request.",Database Validation Error,Reject and Stop,Active SEIC-F1040-914,"The Qualifying Child SSN that has a value on Schedule EIC (Form 1040A or 1040), has been locked. The account was locked per the request of the qualifying child's parent or guardian.",Database Validation Error,Reject and Stop,Active SR-F1040-001-01,"Schedule R (Form 1040A or 1040), Line 11 'TaxableDisabilityAmt' must have a non-zero value if one of the following is checked : Line 2 'Und65RtdPermnntTotDsbltyInd', Line 4 'BothUnder65OneRtdDsbltyInd', Line 5 'BothUnder65BothRtdDsbltyInd', Line 6 'One65OrOlderOtherRtdDsbltyInd', Line 9 'Under65DidNotLiveTogetherInd'.",Missing Data,Reject,Active SR-F1040-002-01,"If Schedule R (Form 1040A or 1040), Line 13a 'NontxSocSecAndRlrdBenefitsAmt' or Line 13b 'NontaxableOtherAmt' has a non-zero value, then Line 13c 'TotalNontaxableAmt', must have a non-zero value.",Missing Data,Reject,Active STATE-001,The agency to which a State Submission is filed must participate in the Fed/State program.,Incorrect Data,Reject,Active STATE-005,The Submission Category of a State Submission must match Submission Category of the referenced IRS Submission.,Data Mismatch,Reject,Active STATE-006,"If IRS Submission ID is not provided in the State Submission Manifest, the State must participate in the State Stand Alone Program.",Unsupported,Reject,Active STATE-007,The IRS Submission ID referenced in the State Submision must be that of an IRS Return.,Incorrect Data,Reject,Active STATE-010,'TaxYr' referenced in the State Submission Manifest must match 'TaxYr' of the linked Federal return.,Data Mismatch,Reject,Active STATE-011,An SSN (either the Primary or the Spouse) referenced in the State Submission Manifest must match an SSN (either the Primary or the Spouse) of a linked Federal return.,Data Mismatch,Reject,Active STATE-012,The State Submission category that was filed is not being accepted by Modernized e-ob体育 (MeF) at this time. Please check the MeF web page under irs.gov for more information. The submission category filed was .,Unsupported,Reject and Stop,Active STATE-013,The ETIN associated with the Individual submission is not a participating transmitter. Please check the Modernized e-ob体育 (MeF) web page under irs.gov for more information on participation rules.,Unsupported,Reject and Stop,Active STATE-015,"If the Submission Category in the State Submission Manifest has a value of (""CORP"" or ""PART"" or ""IND"" or ""EO"" or ""ESTRST""), then 'TaxYr' in the State Submission Manifest must be valid for the current or prior year returns that are being accepted by Modernized e-ob体育 (MeF).",Incorrect Data,Reject and Stop,Active STATE-016,"If the Submission Category in the State Submission Manifest has a value of (""CORPEP"" or ""PARTEP"" or ""INDEP""or ""ESTRSTEP""), then 'TaxYr' in the State Submission Manifest must be the same as processing year.",Incorrect Data,Reject and Stop,Active STATE-017,"If the Submission Category in the State Submission Manifest has a value of (""CORPEP"" or ""PARTEP"" or ""INDEP""or ""ESTRSTEP""), then 'IRSSubmissionId' in the State Submission Manifest must not have a value.",Incorrect Data,Reject and Stop,Active STATE-019,"In the State Submission Manifest, if the Submission Category has a value of (""IND"" or ""INDEP""), then ( 'PrimarySSN' and 'PrimaryNameControlTxt' ) or 'TempId' must have a value.",Incorrect Data,Reject and Stop,Active STATE-901,The IRS Submission ID referenced in the State Submission Manifest must be present in the e-ob体育 database.,Database Validation Error,Reject,Active STATE-902,The IRS Submission ID referenced in the State Submission Manifest must be in accepted status.,Database Validation Error,Reject,Active STATE-903,Electronic Filing Identification Number (EFIN) in the State Submission Manifest must be approved and present in the e-ob体育 database.,Database Validation Error,Reject,Active T0000-013,The Message ID must be globally unique.,Incorrect Data,Reject and Stop,Active T0000-014,The Submission ID must be globally unique.,Incorrect Data,Reject and Stop,Active T0000-015,The ETIN in the Message ID (the first five digits) must match the ETIN provided with the request.,Incorrect Data,Reject and Stop,Active T0000-016,The Message ID must be 20 positions in length and conform to the following format: 12 digits followed by 8 alphanumeric characters (only lower case alphabetic characters allowed).,Incorrect Data,Reject and Stop,Active T0000-017,The Submission ID must be 20 characters in length.,Incorrect Data,Reject and Stop,Active T0000-900,Transmission cannot be a duplicate of a previously accepted transmission.,Duplicate Condition,Reject and Stop,Deleted X0000-005,The XML data has failed schema validation.,XML Error,Reject and Stop,Active X0000-008,"The namespace declarations in the root element of the return ('Return' element) must be as follows:The default namespace shall be set to ""http://www.irs.gov/efile"" (xmlns= ""http://www.irs.gov/efile"").The namespace prefix ""efile"" shall be bound to the namespace ""http://www.irs.gov"" (xmlns:efile=""http://www.irs.gov/efile"").",XML Error,Reject and Stop,Active X0000-009,The SOAP envelope structure in the Transmission file must conform to the SOAP 1.1 specification.,XML Error,Reject and Stop,Active X0000-010,"For each SubmissionID provided in the transmission manifest there must be a submission zip archive entry present in the Attachment Zip file whose name (without the "".zip"" extension) matches the SubmissionID.",Incorrect Data,Reject and Stop,Active X0000-011,"All entries in the submission zip archive (zip file that is the submission) must begin with ""manifest/"" or ""/manifest/"" or ""xml/"" or ""/xml/"" or ""attachment/"" or ""/attachment/"" (all lower case characters).",Incorrect Data,Reject and Stop,Active X0000-012,The name of a binary attachment file must be less than or equal to 64 bytes.,Incorrect Data,Reject and Stop,Active X0000-015,"Each zip entry in the Attachment Zip file must end with "".zip"" extension.",Data Mismatch,Reject and Stop,Active X0000-017,ZIP Entry names in the transmission ZIP archive must be unique.,Duplicate Condition,Reject and Stop,Active X0000-018,"A submission zip archive (zip file that is the submission) must contain exactly one entry that begins with ""manifest/"" or ""/manifest/"" and is followed by the file name ""manifest.xml"". The entry name must use lower case characters ('a' through 'z') only and the separator must be the forward slash character.",Incorrect Data,Reject and Stop,Active X0000-019,"A submission zip archive (zip file that is the submission) must contain exactly one entry that consists of ""xml/"" or ""/xml/"" (all lower case characters) followed by a file name.",Incorrect Data,Reject and Stop,Active X0000-020,"A submission zip archive (zip file that is the submission) may contain zero or more entries that begin with ""attachment/"" or ""/attachment/"" and each is followed by a file name. The entry name must use lower case characters ('a' through 'z') only and the separator must be the forward slash character.",Incorrect Data,Reject and Stop,Active X0000-021,The submission zip archive entries (zip files) in the container zip file must be in the root directory of the container zip file.,Missing Data,Reject and Stop,Active X0000-022,The names of ZIP Entries (files) within the attachments zip file (the container zip file that contains zip files for all submission) must be unique.,Duplicate Condition,Reject,Active X0000-024,Unable to read a binary attachment in the Submission Zip Archive.,Incorrect Data,Reject and Stop,Active X0000-025,Unable to read XML data from the Submission Zip Archive.,Incorrect Data,Reject and Stop,Active X0000-026,The count of SubmissionIDs provided in the transmission manifest must match the count of submission zip archive entries in the Attachment Zip file.,Incorrect Data,Reject and Stop,Active X0000-027,Year (YYYY) in the SubmissionID must be processing year.,Incorrect Data,Reject,Active X0000-028,A single PDF file must not exceed 60MB in size.,Incorrect Data,Reject,Active X0000-029,"A binary attachment submitted in the PDF format must begin with the file header ""%PDF-"".",Incorrect Data,Reject and Stop,Active X0000-030,"The size and CRC32 checksum value must be provided for the submission XML file (i.e. xml data file that starts with ""xml/"" or ""/xml/"").",Incorrect Data,Reject and Stop,Active X0000-031,Zip Entry names must consist of ASCII characters only.,Incorrect Data,Reject and Stop,Active X0000-032,Unable to extract submission Zip Archive from the Message Attachment zip file.,Incorrect Data,Reject and Stop,Active X0000-033,Modernized e-ob体育 (MeF) accepts submissions only in the Unicode Transformation Format-8 (UTF-8) format.,Incorrect Data,Reject and Stop,Active