Rule Number,Rule Text,Error Category,Severity,Rule Status F1040EZ-001-01,"If Form 1040EZ, 'SpouseSSN' has a value in the Return Header, then 'SpouseNameControlTxt' must have a value.",Missing Data,Reject,Active F1040EZ-002-03,"The age of Primary tax payer on Form 1040EZ must be less than 65. If born January 01, 1950, taxpayer is considered to be age 65 at the end of 2014.",Incorrect Data,Reject,Active F1040EZ-003-03,"If Form 1040EZ, 'SpouseSSN' has a value in the Return Header, then Spouse's age must be less than 65. If born January 01, 1950, taxpayer is considered to be age 65 at the end of 2014.",Incorrect Data,Reject,Active F1040EZ-004,"Form 1040EZ, Line 2 'TaxableInterestAmt' must not be greater than 1500.",Incorrect Data,Reject,Active F1040EZ-005,"Form 1040EZ, Line 6 'TaxableIncomeAmt' must be less than 100000.",Incorrect Data,Reject,Active F1040EZ-006,"If Form 1040EZ, Line 8a 'EICEligibilityLiteralCd' has the value 'NO', then Line 8a 'EarnedIncomeCreditAmt' must be equal to zero if an amount is entered.",Incorrect Data,Reject,Active F1040EZ-007-01,"If Form 1040EZ, Line 8a 'EarnedIncomeCreditAmt' has a non-zero value, then [ in [WagesNotShownSchedule] attached to Line 1, 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 in the return.",Missing Data,Reject,Active F1040EZ-008,"Form 1040EZ, Line 7 'WithholdingTaxAmt' must be equal to the sum of the following: (1) all 'WithholdingAmt' in [OtherWithholdingStatement] attached to Form 1040EZ, Line 7 and (2) all of the Forms W-2, Line 2 'WithholdingAmt'. When evaluating this a tolerance of $5.00 is allowed.",Missing Data,Reject,Active F1040EZ-009,"The sum of all Forms W-2, Line 1 'WagesAmt' must not be greater than Form 1040EZ, Line 1 'WagesSalariesAndTipsAmt'. When evaluating this, a tolerance of $5.00 is allowed.",Incorrect Data,Reject,Active F1040EZ-010-01,"If any of the following Form 1040-EZ fields have a value, then all of these fields must have a value: Line 13b 'RoutingTransitNum' and Line 13c 'BankAccountTypeCd' and Line 13d 'DepositorAccountNum'.",Missing Data,Reject,Active F1040EZ-011-01,"If Form 1040-EZ, Line 13a 'RefundAmt' has a non-zero value, then Line 9 'TotalPaymentsAmt' must be greater than Line 10 'TentativeTaxAmt'.",Incorrect Data,Reject,Active F1040EZ-012,"If 'PrimarySSN' in the Return Header is an ITIN, then Line 8a, 'EarnedIncomeCreditAmt' must be equal to zero if an amount is entered.",Incorrect Data,Reject,Active F1040EZ-013,"If 'SpouseSSN' in the Return Header is an ITIN, then Line 8a, 'EarnedIncomeCreditAmt' must be equal to zero if an amount is entered.",Incorrect Data,Reject,Active F1040EZ-016-03,"If Form 1040EZ, Line 5 checkbox 'PrimaryClaimAsDependentInd' is not checked and 'SpouseSSN' in the Return Header does not have a value, then Line 5 'CombStdDedAndPrsnlExemptAmt' must be equal to 10150.",Incorrect Data,Reject,Active F1040EZ-017-03,"If Form 1040EZ, Line 5 checkboxes 'PrimaryClaimAsDependentInd' and 'SpouseClaimAsDependentInd' are not checked and 'SpouseSSN' in the Return Header has a value, then Line 5 'CombStdDedAndPrsnlExemptAmt' must be equal to 20300.",Incorrect Data,Reject,Active F1040EZ-018-03,"If Form 1040EZ, Line 5 checkboxes 'PrimaryClaimAsDependentInd' and 'SpouseClaimAsDependentInd' are checked and 'SpouseSSN' in the Return Header has a value, then Line 5 'CombStdDedAndPrsnlExemptAmt' must not be greater than 12400.",Incorrect Data,Reject,Active F1040EZ-019-03,"If Form 1040EZ, Line 5 checkbox 'PrimaryClaimAsDependentInd' is checked and 'SpouseSSN' in the Return Header does not have a value, then Line 5 'CombStdDedAndPrsnlExemptAmt' must not be greater than 6200.",Incorrect Data,Reject,Active F1040EZ-020-03,"Form 1040EZ, Line 8a 'EarnedIncomeCreditAmt' must not be greater than 496.",Incorrect Data,Reject,Active F1040EZ-021-03,"If Form 1040EZ, Line 8a 'EarnedIncomeCreditAmt' has a non-zero value and 'SpouseSSN' in the Return Header does not have a value, then Line 4 'AdjustedGrossIncomeAmt' must be less than 14590.",Incorrect Data,Reject,Active F1040EZ-022-03,"If Form 1040EZ, Line 8a 'EarnedIncomeCreditAmt' has a non-zero value and 'SpouseSSN' has a value in the Return Header, then Form 1040EZ, Line 4 'AdjustedGrossIncomeAmt' must be less than 20020.",Incorrect Data,Reject,Active F1040EZ-023,"If Form 1040EZ, Line 5 checkbox 'PrimaryClaimAsDependentInd' is checked, then Line 8a 'EarnedIncomeCreditAmt' must be equal to zero if an amount is entered.",Incorrect Data,Reject,Active F1040EZ-024,"If Form 1040EZ, Line 5 checkbox 'SpouseClaimAsDependentInd' is checked, then Line 8a 'EarnedIncomeCreditAmt' must be equal to zero if an amount is entered.",Incorrect Data,Reject,Active F1040EZ-025-01,At least one of the following lines on Form 1040EZ must have a non-zero value: Line 4 'AdjustedGrossIncomeAmt' or Line 9 'TotalPaymentsAmt' or Line 10 'TentativeTaxAmt' or Line 13a 'RefundAmt' or Line 14 'OwedAmt'.,Incorrect Data,Reject,Active F1040EZ-026,"If Form 1040-EZ, Line 2 'TaxableInterestAmt' has a zero value or has no entry, then Line 4 'AdjustedGrossIncomeAmt' must be equal to the sum of Line 1 'WagesSalariesAndTipsAmt' and Line 3 'UnemploymentCompAmt'.",Incorrect Data,Reject,Active F1040EZ-027,"If Form 1040EZ, Line 8a 'EarnedIncomeCreditAmt' has a non-zero value, 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 F1040EZ-028,"Form 1040EZ, Line 7 'WithholdingTaxAmt' must be less than the sum of the following: Line 1 'WagesSalariesAndTipsAmt' and Line 2 'TaxableInterestAmt' and Line 3 'UnemploymentCompAmt' unless Combat Pay has been excluded from Wages.",Math Error,Reject,Active F1040EZ-029-01,"If Form 1040EZ, Line 14 'OwedAmt' has a non-zero value, then Line 10 'TentativeTaxAmt' must be greater than Line 9 'TotalPaymentsAmt'.",Incorrect Data,Reject,Active F1040EZ-033,"If Form 1040EZ, Line 8a 'EarnedIncomeCreditAmt' has a non-zero value, then [FECRecord] must not be present in the return.",Incorrect Data,Reject,Disabled F1040EZ-034-01,"If Form 1040EZ, Line 8a 'EarnedIncomeCreditAmt' has a non-zero value, then 'WagesLiteralCd' in [WagesNotShownSchedule] must not have the value ""FEC"".",Incorrect Data,Reject,Disabled F1040EZ-044,"Form 1040EZ, Line 8a 'EarnedIncomeCreditAmt' must have a zero value if an amount is entered. e-ob体育 database indicates the taxpayer is not allowed to claim Earned Income Credit for this tax year.",Incorrect Data,Reject,Active F1040EZ-046,"If the ob体育r address in the Return Header is a foreign address, then Form 1040EZ, Line 8a 'EarnedIncomeCreditAmt' must be equal to zero if an amount is entered.",Incorrect Data,Reject,Active F1040EZ-049-01,"If 'SpouseSSN' has a value in the Return Header, and on Form 1040EZ, [both 'PrimaryDeathDt' and 'SpouseDeathDt' has a value] and Line 13a 'RefundAmt' has a non-zero value, then two Forms 1310 must be present in the return.",Missing Document,Reject,Active F1040EZ-050-01,"If 'SpouseSSN' has a value in the Return Header and Form 1040EZ, 'PrimaryDeathDt' has a value, then Form 1040EZ, 'SurvivingSpouseInd' must be checked.",Missing Data,Reject,Active F1040EZ-051-01,"If 'SpouseSSN' has a value in the Return Header and Form 1040EZ, 'SpouseDeathDt' has a value, then Form 1040EZ, 'SurvivingSpouseInd' must be checked.",Missing Data,Reject,Active F1040EZ-052-01,"If 'SpouseSSN' does not have a value in the Return Header and Form 1040EZ, 'PrimaryDeathDt' has a value and Line 13a 'RefundAmt' has a non-zero value, then no more than one Form 1310 must be present in the return.",Multiple Documents,Reject,Active F1040EZ-054-01,"If 'SpouseSSN' does not have a value in the Return Header, and on Form 1040EZ, both 'PrimaryDeathDt' and 'SpouseDeathDt' has a value, then Form 1040EZ 'PersonalRepresentativeInd' must be checked.",Missing Data,Reject,Active F1040EZ-061-02,"If 'SpouseSSN' has a value in the Return Header and Form 1040EZ, 'PrimaryDeathDt' has a value, then the 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 R0000-902-01,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 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