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Name
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Requirement text
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Cause/Resolution |
Error Category
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Severity
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EMPL-003
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If 'OriginatorTypeCd' in the Return Header has the value "Reporting Agent", then 'ReportingAgent94XFilerGrp' must have a value.
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A Reporting Agent PIN has been entered on the 941, but the Reporting Agent information is missing from the transmission file. check Firm Information Setup to ensure all necessary information is entered, then recreate and retransmit the 94X form. |
Missing Data
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Reject
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F8974-001
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Form 8974 Line 11 'AdjSocialSecurityTaxTipAmt' must be equal to Line 10 'TotalSocialSecurityTaxTipAmt' multiplied by 50% (0.50).
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On Form 8974, Line 11 is not equal to 50% of Line 10. Recreate the form and verify that Line 11 is 50% of Line 10, then retransmit. |
Math Error
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Reject
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F8974-002
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Form 8974, Line 12 'PayrollTaxCreditAmt' must be equal to the smaller of Line 7 'MaxAllwblPayrollTaxCreditAmt' or Line 11 'AdjSocialSecurityTaxTipAmt'.
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On Form 8974, Line 12 is not equal to Line 7 or Line 11, whichever is less. Recreate the form and verify that Line 12 is equal to the smaller of Line 7 or Line 11, then retransmit. |
Incorrect Data
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Reject
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F941-001
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If Form 941, Line 4 checkbox 'WagesNotSubjToSSMedcrTaxInd' is checksd, then line 5e 'TotalSSMdcrTaxAmt' must have a zero value if an amount is entered.
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The checkbox on Line 4 has been marked indicating that there are no wages subject to SS or Medicare tax, but an amount for Total social security and Medicare taxes is produced on line 5e. Recreate the form and verify that either the checkbox is cleared, or line 5e is 0 or blank, then retransmit. |
Incorrect Data
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Reject
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F941-004
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If Form 941, Line 5e 'TotalSSMedcrTaxAmt' has a non-zero value, then it must be equal to the sum of the following: Line 5a, col2 'TaxOnSocialSecurityTipsAmt' and Line 5c, col2 'TaxOnMedicareWagesTipsAmt' and Line 5d, col2 'TaxOnWageTipsSubjAddnlMedcrAmt'.
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The amount on Line 5e for Total social security and Medicare taxes does not equal the total of lines 5a, 5c, and 5d column 2. Recreate the form and verify that Line 5e is equal to the total of lines 5a, 5c, and 5d column 2. |
Math Error
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Reject
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F941-004-01
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If Form 941, Line 5e "TotalSSMedcrTaxAmt' has a non-zero value, then it must be equal to the sum of the following: Line 5a, col2 'SocialSecurityTaxAmt' and Line 5a(i), col2 'SocialSecurityQlfyPdSlTaxAmt' and line 5a(ii), col2 'SocialSecurityQlfyPdFMLTaxAmt' and Line 5b, col2 'TaxOnSocialSecurityTipsAmt' and line 5c, col2 'TaxOnMedicareWagesTipsAmt' and Line 5d, col2 'TaxOnWageTipsSubjAddnlMedcrAmt'.
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There is an amount on line 5e for Total social security and Medicare taxes that is not equal to the total of lines 5a through 5d, column 2. Recreate the return and verify that Line 5e is equal to the total of lines 5a-5d, column 2, then retransmit. |
Math Error
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Reject
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F941-005
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If Form 941, Line 10 'TotalTaxAfterAdjustmentAmt' has a non-zero value, then it must be equal to the sum of the following: Line 6 'TotalTaxBeforeAdjustmentAmt' and Line 7 'CurrentQtrFractionsCentsAmt' and Line 8 'CurrentQuarterSickPaymentsAmt' and Line 9 'CurrQtrTipGrpTermLifeInsAdjAmt'.
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There is an amount on Line 10 for Total taxes after adjustments that is not equal to the total of lines 6 through 9. Recreate the form and verify that Line 10 is equal to the total of lines 6-9. |
Math Error
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Reject
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F941-007-02
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If Form 941, Line 12 'TotalTaxAmt' has a non-zero value less than 2500, then Line 16 checkbox 'TotalTaxLessThanlimitAmt' must be checked.
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There is an amount on Line 12 for Total taxes after adjustments and nonrefundable credits that is less than $2,500, but either "monthly Schedule depositor" or "semiweekly schedule depositor" was indicated on Line 16. Recreate the return adn select the option "Line 12 on this return is less than $2,500..." for Line 16. |
Incorrect Data
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Reject
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F941-008-01
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If Form 941, Line 12 'TotalTaxAmt' has a non-zero value less than 2500, then Schedule B (Form 941/941PR) must not be present in the return.
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There is an amount on Line 12 for Total Taxes after adjustments and nonrefundable credits that is less than $2,500, but Schedule B was filed with the return. Recreate the return without completing and including Schedule B, then retransmit. |
Incorrect Data
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Reject
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F941-013-02
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If Form 941, Line 16 checkbox 'SemiweeklyScheduleDepositorInd' is checked, then Schedule B (Form941/941PR) must be present in the return.
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The "semiweekly schedule depositor" checkbox has been marked on Line 16, but Schedule B was not filed with the return. Recreate the return and either select a different option for Line 16, or complete Schedule B, then retransmit. |
Missing Document
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Reject
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F941-014-02
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If Form 941, Line 16 checkbox 'MonthlyScheduleDepositorInd' checkbox is checked, then 'TotalQuarterTaxLiabilityAmt' must have a non-zero value.
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The "monthly schedule depositor" option for Line 16 was selected, but the total liability for the quarter is not produced. Recreate the return and either select a different option for Line 16, or enter the tax liability for each month of the quarter, then retransmit. |
Missing Data
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Reject
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F941-015-02
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If Form 941, Line 16 'TotalQuarterTaxLiabilityAmt' has a non-zero value, then it must be equal to the sum of the following: 'TaxLiabilityMonth1Amt' and 'TaxLiabilityMonth2Amt' and 'TaxLiabilityMonth3Amt'.
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There is an amount for Total liability for quarter on Line 16 that is not equal to the total of the tax liability for Month 1, Month 2, and Month 3. Recreate the form and verify that the quarterly tax liability is equal to the total of the monthly tax liabilities on Line 16, then retransmit. |
Math Error
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Reject
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F941-016-02
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If Form 941, Line 16 'TotalQuarterTaxLiabilityAmt' has a non-zero value, then it must be equal to Line 12 'TotalTaxAmt'.
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There is an amount entered on Line 16 for Total liability for quarter that is not equal to the amount on Line 12 for Total taxes after adjustments and nonrefundable credits. Recreate the form and verify the amounts on Line 12 and Line 16 are the same, then retransmit. |
Incorrect Data
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Reject
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F941-018-01
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If Form 941, 'PayrollTaxCreditAmt' has a non/zero value, then Form 8974 must be attached to 'PayrollTaxCreditAmt'.
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There is an amount on line 11a for Qualified small business payroll tax credit for increasing researching activities, but Form 8974 was not filed with the return. Recreate the form and include Form 8974, then retransmit. |
Missing Document
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Reject
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F941-09
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if Form 941, 'PayrollTaxCreditAmt' has a non-zero value, then 'PayrollTaxCreditAmt' must be equal to or less than the sum of th efollowing: 50% of 'SocialSecurityTaxAmt', 50% of 'TaxOnSocialSecurityTipsAmt', and 85% of 'TaxOnUnreportedTips3121qAmt'.
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There is an amount on Line 11a that is more than 50% of Line 5a and Line 5b, column2, plus 85% of the tax due amount shown on Letter 3263 or Letter 4520. Recreate the return and verify the amounts on Form 8974 are correct and flow correctly to Line 11a of the 941, then retransmit. |
Incorrect Data
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Reject
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F941-022
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If Form 941, 'TotalTaxBeforeAdjustmentAmt' has a non-zero value, then it must be equal to the sum of 'FederalIncomeTaxWithheldAmt', 'TotalSSMedcrTaxAmt', and 'TaxOnUnreportedTips3121qAmt'.
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The amount on Line 6, Total taxes before adjustments, does not equal the total of Lines 3, 5e, and 5f. Recreate the form and verify that Line 6 equals the total of Lines 3, 5e, and 5f, then retransmit. |
Math Error
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Reject
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FPYMT-071-01
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'RequestedPaymentDt' in the IRS payment Record must not be more than 5 days prior to the received date.
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A Requested payment Date was selected under Client > Edit > Online payment, but it was more than 5 days before the date the return was transmitted. Select a new requested payment date that is no more than 5 days before the date the return will be transmitted, then recreate the return and retransmit. |
Incorrect Data
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Reject
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FPYMT-072-01
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If the return is received on or before the due date of the return, then the 'RequestedPaymentDt' in the IRS Payment Record must be on the due date or before the due date.
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The return was transmitted on or before the due date, but the requested payment date selected under Client > Edit > Online payment is after the due date. Select the requested payment date on or before the due date, then recreate and retransmit the return. |
Incorrect Data
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Reject
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FPYMT-074-01
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If the return is received after the due date of the return, then the 'RequestedPaymentDt' in the IRS payment Record must not be later than the date the return was received.
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The return was transmitted after the due date and with a requested payment date after the date of transmission. Select a requested payment date that is on or before the date of transmission. |
Incorrect Data
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Reject
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| R0000-004-01
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'ReturnTypeCd' (specified in the Return Header) and the return version (specified by the 'returnVersion' attribute of the 'Return' element) of the return must match the return type and the version supported by the modernized e-File system.
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The return type and/or return version in the transmission file is not supported by the Modernized e-File system. Verify that you have installed all updates to the software, then recreate and retransmit the return. |
Data Mismatch
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Reject
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R0000-007-02
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For US Addresses, the first five digits of 'ZipCd' of the Filer's address in the Return Header must be within the valid ranges of zip codes for the corresponding 'StateAbbreviationCd'. See Publication 4164.
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The zip code or State abbreviation for the client company is incorrect, per Publication 4164. Verify the client address, then recreate and retransmit the return. |
Incorrect Data
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Reject
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R0000-118-01
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If the first two digits of the EFIN in the IRS Submission Manifest are 10, 21, 32, 44, or 53, then 'OriginatorTypeCd' in the Return Header must have the value 'Online Filer'.
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The Firm is indicated as being an ERO instead of "business taxpayer" when the EFIN begins with 10, 21, 32, 44, or 53. Select business taxpayer on the e-File Options tab under Client > Edit, then recreate the form and retransmit. |
Incorrect Data
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Reject
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R0000-119-01
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If 'OriginatorTypeCd' in the Return Header has the value "OnlineFiler", then the first two digits of the EFIN in the IRS Submission Manifest must be 10, 21, 32, 44, or 53.
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"Transmit as Business Taxpayer" was marked under Client > Edit > e-File Options, but the Firm EFIN does not start with 10, 21, 32, 44, or 53. Either change to ERO or Reporting Agent, or enter the correct EFIN, then recreate and retransmit the return. |
Incorrect Data
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Reject
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R0000-157
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If 'OnlineFilerPIN' is present in the Return Header, it must match the e-File Database for the EIN it is filed for.
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The Business Taxpayer ten digit PIN does not match what was assigned by the IRS. Correct the ten digit PIN, then recreate and retransmit the return. |
Incorrect Data
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Reject
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R0000-188
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The Reporting Agent PIN in the Return Header must match the data in the e-File database.
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The Reporting Agent PIN that was entered does not match what was assigned by the IRS. Enter the PIN assigned by the IRS, then recreate and retransmit the return. |
Incorrect Data
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Reject
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R0000-194
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Submission must not be a duplicate of a previously accepted submission.
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A return for the same client, tax year, and quarter was already filed and accepted. Verify if you previously submitted this return, and paper-file if you did not. |
Duplicate Condition
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Reject
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R0000-901-01
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Filer's EIN and Name Control in the Return header must match data in the e-File database.
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Either the client company EIN or Name Control is incorrect. Correct the information, then recreate and retransmit the return. |
Database Validation Error
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Reject
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R0000-905-01
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Electronic Filing Identification Number (EFIN) in the Return Header must be listed in the e-File database and in accepted status.
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The EFIN entered under the Firm Information Setup is not valid. Verify that you have entered the correct EFIN under Firm Information Setup, and that the EFIN still shows an accepted status on the e-services account on irs.gov, then recreate and retransmit the return. |
Database Validation Error
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Reject
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R0000-906-02
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Routing Transit Number (RTN) included in the return must be present in the e-File database.
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The RTN number entered for the client company's bank information is either not valid, or is not in the e-File database. Verify that the RTN is correct, then recreate and retransmit the return. |
Database Validation Error
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Reject
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R0000-914-01
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Taxpayer TIN in the Return Header must not be the same as the TIN of a previously accepted electronic return for the return type and quarter ending period indicated in the tax return.
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A return for the same client and quarter was already filed electronically and accepted. Verify that the client company did not have the return filed elsewhere. |
Duplicate Condition
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Reject
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R0000-915-01
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Taxpayer TIN in the Return Header must not be the same as the TIN of a previously accepted paper return for the return type and quarter ending period indicated in the tax return
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A return for the same client and quarter was already paper-filed and accepted. Verify that the client company did not file the return elsewhere. |
Duplicate Condition
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Reject
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SB-F941-003
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If Schedule B (Form 941/941PR) is for the first quarter (month value of 'QuarterEndingDt' in the Return Header is "03") and 'MonthOfQuarterCd' is equal to "2", then 'TaxLiabilityAmt' must not have an entry for 'DayNum' 29.
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An amount was entered on the Schedule B for the 29th day of the second month. For the first quarter, the 29th day of the second month (February 29th) does not exist. Recreate the form and enter the figure on the correct day, then retransmit. |
Incorrect Data
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Reject
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SB-F941-004
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If Schedule B (Form 941/941PR) is for the first quarter (month value of 'QuarterEndingDt' in the Return Header is "03") and 'MonthOfQuarterCd' is equal to "2", then 'TaxLiabilityAmt' must not have an entry for 'DayNum' 30.
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The Schedule B has an amount entered for the 30th day of the second month of the first quarter. For the first quarter, the 30th day of the second month (Feburary 30th) does not exist. Recreate the form and enter the figure on the correct day, then retransmit.
|
Incorrect Data
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Reject and Stop
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R0000-F941-005
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If Schedule B (Form 941/941PR) is for the first quarter (month value of 'QuarterEndingDt' in the Return Header is "03") and 'MonthOfQuarterCd' is equal to "2", then 'TaxLiabilityAmt' must not have an entry for 'DayNum' 31.
|
The Schedule B has an amount entered for the 31st day of the second month of the first quarter. For the first quarter, the 31st day of the second month (February 31st) does not exist. Recreate the form and enter the figure on the correct day, then retransmit. |
Incorrect Data
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Reject and Stop
|
|
R0000-F941-006
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If Schedule B (Form 941/941PR) is for the second quarter (month value of 'QuarterEndingDt' in the Return Header is "06") and 'MonthOfQuarterCd' is equal to "1", then 'TaxLiabilityAmt' must not have an entry for 'DayNum" 31.
|
The Schedule B has an amount entered for the 31st day of the first month of the second quarter. For the second quarter, the 31st day of the first month (March 31st) does not exist. Recreate the form and enter the figure on the correct day, then retransmit. |
Incorrect Data
|
Reject
|
|
R0000-F941-007
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If Schedule B (Form 941/941PR) is for the second quarter (month value of 'QuarterEndingDt' in the Return Header is "06) and 'MonthOfQuarterCd' is equal to "3", then 'TaxLiabilityAmt' must not have an entry for 'DayNum' 31.
|
The Schedule B has an amount entered for the 31st day of the third month of the second quarter. For the second quarter, the 31st day of the third month (June 31st) does not exist. Recreate the formand enter the figure on the correct day, then retransmit. |
Incorrect Data
|
Reject
|
|
SB-F941-008
|
If Schedule B (Form 941/941PR) is for the third quarter (month value of 'QuarterEndingDt' in the Return Header is "09") and 'MonthOfQuarterCd' is equal to "3", then 'TaxLiabilityAmt' must not have an entry for 'DayNum' 31.
|
The Schedule B has an amount entered for the 31st day of the third month of the third quarter. for the third quarter, the 31st day of the third month (September 31st) does not exist. Recreate the form and enter the figure on the correct day, then retransmit. |
Incorrect Data
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Reject
|
|
SB-F941-009
|
If Schedule B 9Form 941/941PR) is for the fourth quarter (month value of 'QuarterEndingDt' in the Return Header is "12") and 'MonthOfQuarterCd' is equal to "2", then 'TaxLiabilityAmt' must not have an entry for 'DayNum' 31.
|
The Schedule B has an amount entered for the 31st day of the second month of the fourth quarter. For the fourth quarter, the 31st day of the second month (November 31st) does not exist. Recreate the form and enter the figure on the correct day, then retransmit. |
Incorrect Data
|
Reject
|
|
SB-F941-010
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Schedule B (Form 941/941PR) 'TotalQuarterTaxLiabilityAmt' must be equal to the sum of 'TotalTaxLiabilityAmt' for all 'MonthOfQuarterCd'.
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The total tax liability on the Schedule B does not match the total of the three monthly tax liability amounts. Recreate the form and verify that the tax liability for the months of the quarter add up to the total tax liability, then retransmit |
Math Error
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Reject
|
|
SB-F941-011
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For each 'MonthOfQuarterCd' in Schedule B (Form 941/941PR), 'TotalTaxLiabilityAmt' must be equal to the sumof 'TaxLiabilityAmts' for all days in the month.
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On the Schedule B, at least one of the monthly tax liability amounts does not equal the total of the daily tax liability for the corresponding month. Recreate the form and verify that the monthly tax liability amount equals the total of the daily tax liability amounts for the corresponding month, then retransmit. |
Incorrect Data
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Reject
|
|
SB-F941-013
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If Form 941, Line 16 checkbox 'SemiweekklyScheduleDepositorInd' is checked, then the Schedule B (Form 941/941PR) 'TotalTaxLiabilityAmt' must be equal to Form 941, Line 12 'TotalTaxAmt'.
|
The "semiweekly schedule depositor" checkbox is marked on Line 16, but the amount on Line 12 does not match the amount on the Schedule B. Recreate the return and verify that the figures match up, then retransmit the return. |
Data Mismatch
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Reject
|