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17312: Form 940/940-PR Error and Reject codes (DAS)


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Drake Accounting®: What are some common Form 940/940-PR error and rejection codes?  

 

The following table shows common reject codes for Form 940/940-PR annual reports:

Name

Requirement text

Error Category

Severity

EMPL-001

If 'ReturnTypeCd' in the Return Header has the value 940, 940PR, 943, 943PR, 944 or 945, then 'TaxYr’ must have a value.

Missing Data

Reject

EMPL-003

If 'OriginatorTypeCd' in the Return Header has the value "ReportingAgent", then 'ReportingAgent94XFilerGrp' must have a value.

Missing Data

Reject

F940-001-01

If Form 940, Line 1b checkbox ‘MultiStateInd’ is checked, then Schedule A (Form 940) must be attached to Line 1b and must contain at least two ‘FUTAStateCd’ entries.

Missing Document

Reject

F940-002

If Form 940, Line 2 checkbox ‘CreditReductionStateInd’ is checked, then Schedule A (Form 940) must be attached to Line 2.

Missing Document

Reject

F940-010

Form 940, Line 11 ‘TotalCreditReductionAmt’ must be equal to Schedule A (Form 940), ‘TotalCreditReductionAmt’.

Incorrect Data

Reject

F940-015-04

If Form 940, Line 1a ‘FUTAStateCd’ is a Credit Reduction State, then Line 2 checkbox ‘CreditReductionStateInd’ must also be checked.

Incorrect Data

Reject

F940-016-04

If Form 940, Line 1a ‘FUTAStateCd’ is a Credit Reduction State, then there must be a ‘CreditReductionGrp’ in Schedule A (Form 940) with the same ‘FUTAStateCd’.

Incorrect Data

Reject

F940-940PR-001

If Form 940/940-PR, Line d checkbox ‘FutureFilingNotRequiredInd’ is checked, then Line 15 checkbox ‘ApplyOverpaymentNextReturnInd’ must not be checked.

Incorrect Data

Reject

F940-940PR-003

If Form 940/940-PR, Line c checkbox ‘NoPaymentsToEmployeesInd’ is checked, then Line 3 ‘WagesAmt’ must be equal to zero if an amount is entered.

Incorrect Data

Reject

F940-940PR-004

If Form 940/940-PR, Line 4 ‘Exempt WagesAmt’ has a non-zero value, then at least one of the following checkboxes must be checked; Line 4a ‘FringeBenefitsInd’ or Line4b ‘GroupTermLifeInsuranceInd’ or Line 4c ‘RetiredPensionInd’ or Line 4d ‘DependentCareInd’ or Line 4e ‘OtherInd’.

Missing Data

Reject

F940-940PR-005

If Form 940/940-PR, Line 6 ‘TotalExemptWagesAmt’ has a non-zero value, then it must be equal to the sum of line 4 ‘ExemptWagesAmt’ and Line 5 ‘WagesOverLimitAmt’.

Math Error

Reject

F940-940PR-006

If Form 940/940-PR, Line 7 ‘TotalTaxableWagesAmt’ has a non-zero value, then it must be equal to Line 3 ‘WagesAmt’ minus (-) Line 6 ‘TotalExemptWagesAmt’.

Math Error

Reject

F940-940PR-007

If Form 940/940-PR, Line 8 ‘FUTATaxBeforeAdjustmentAmt’ has a non-zero value, then it must be equal to Line 7 ‘TotalTaxableWagesAmt’ multiplied by .006

Incorrect Data

Reject

F940-940PR-008

If Form 940/940-PR, Line 9 ‘MaximumCreditAmt’ has a non-zero value, then it must be equal to Line 7 ‘TotalTaxableWagesAmt’ multiplied by .054.

Incorrect Data

Reject

F940-940PR-009

If Form 940/940-PR, Line 9 ‘MaximumCreditAmt’ has a non-zero value, then Line 10 ‘FUTAAdjustmentAmt’ and Line 11 ‘TotalCreditReductionAmt’ must have a zero value if an amount is entered.

Incorrect Data

Reject

F940-940PR- 011

If Form 940/940-PR, Line 12 ‘FUTATaxAdjustmentAmt’ has a non-zero value, then it must be equal to the sum of the following: Line 8 ‘FUTATaxBeforeAdjustmentAmt’ and Line 9 ‘MaximumCreditAmt’ and Line 10 ‘FUTAAdjustmentAmt’ and Line 11 ‘TotalCreditReductionAmt’.

Incorrect Data

Reject

F940-940PR-012

If Form 940/940-PR, Line 12 ‘FUTATaxAfterAdjustmentAmt’ has a value greater than zero, than 500, then it must be equal to Line 17 ‘TotalTaxLiabilityAmt’.

Incorrect Data

Reject

F940-940PR-014-01

If Form 940/940-PR, Line 17 ‘TotalTaxLiabilityAmt’ has a non-zero value, then it must have a value greater than 500 and be equal to the sum of the following: Line 16a ‘FirstQuarterTaxLiabilityAmt’ and Line 16b ‘SecondQuarterTaxLiabilityAmt’ and Line 16c ‘ThirdQuarterTaxLiabilityAmt’ and Line 16d ‘FourthQuarterTaxLiabilityAmt’.

Math Error

Reject

F940-940PR-018

If Form 940/940-PR, Line 17 ‘TotalTaxLiabilityAmt’ has a greater value than 500, then it must be equal to Line 12 ‘FUTATaxAfterAdjustmentAmt’.

Incorrect Data

Reject

F940-940PR-019

If Form 940/940-PR, ‘NoPaymentsToEmployeesInd’ checkbox is checked, Lines 1b, 2 and 3 of Form 940/940-PR must be blank.

Incorrect Data

Reject

F940PR-017

If Return Type is Form 940PR, then Schedule A (Form 940) must not be present in the return.

Incorrect Data

Reject

FPYMT-071-01

'RequestedPaymentDt' in the IRS Payment Record must not be more than 5 days prior to the received date.

Incorrect Data

Reject

FPYMT-072-01

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.

Incorrect Data

Reject

FPYMT-074-01

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.

Incorrect Data

Reject

FPYMT-077

'PaymentAmt' in the IRS Payment Record must not be greater than Form 940/940-PR, Line 14 ‘BalanceDueAmt’.

Incorrect Data

Reject

FPYMT-078

‘PaymentAmt’ in the IRS Payment Record must not be greater than 500.

Incorrect Data

Reject

R0000-003

The return version (attribute 'returnVersion' of the Return element) must be specified for each return in the return header.

Missing Data

Reject and Stop

R0000-004-01

'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.

Data Mismatch

Reject and Stop

R0000-007-02

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.

Incorrect Data

Reject

R0000-018-01

The eight numeric digits of the PTIN (of the Preparer) following the letter P, must not equal all zeros or all nines in the Return Header.

Incorrect Data

Reject

R0000-019

The number of return documents (forms, schedules, and supporting documents) included in the return must equal the document count specified in the Return Data (documentCount attribute of the ReturnData element of the Return).

Data Mismatch

Reject

R0000-020-01

If the Filer has a US address in the Return Header and 'StateAbbreviationCd' has the value "AA" then the first three digits of the 'ZipCd' must be 340.

Incorrect Data

Reject

R0000-022-01

If the Filer has a US address in the Return Header and 'StateAbbreviationCd' has the value "AE" then the first three digits of the 'ZipCd' must be in the range 090 - 098.

Incorrect Data

Reject

R0000-024-01

If the Filer has a US address in the Return Header and 'StateAbbreviationCd' has the value "AP" then first three digits of the 'ZipCd' must be in the range 962 - 966.

Incorrect Data

Reject

R0000-030-01

In the Return Header, if 'PractitionerPINGrp' is provided, then 'EFIN' in the 'PractitionerPINGrp' must be the same as 'EFIN' in the 'OriginatorGrp'.

Data Mismatch

Reject

R0000-046-01

For US Addresses, the fourth and fifth digit of the 'ZipCd' of the Filer's address in the Return Header cannot both be zeros ("00"), except when the 'ZipCd' is 00800, 20500, 34000, 00600, 96100, 96900.

Incorrect Data

Reject

R0000-051-01

'FederalSubmissionTypeCd' in the IRS Submission Manifest must match 'ReturnTypeCd' indicated in the Return Header.

Data Mismatch

Reject and Stop

R0000-052-01

'TaxYr' specified in the IRS Submission Manifest must match 'TaxYr' in the Return Header.

Data Mismatch

Reject and Stop

R0000-054-01

The 'EFIN' in the IRS Submission Manifest must match 'EFIN' in the 'OriginatorGrp' in the Return Header.

Data Mismatch

Reject and Stop

R0000-057-01

Every attached file (i.e. binary attachment) must be referenced by the XML document that represents it.

Missing Data

Reject

R0000-058-01

An XML document that represents a binary attachment must have a valid reference to an attached file.

Missing Data

Reject

R0000-060

The EFIN in the Submission ID (the first six digits) must match the EFIN in the Submission Manifest.

Incorrect Data

Reject and Stop

R0000-067

The attached files (i.e. binary attachments) in a submission zip archive must have distinct names.

Incorrect Data

Reject and Stop

R0000-075-02

'RoutingTransitNum' (RTN) must conform to the banking industry RTN algorithm.

Incorrect Data

Reject

R0000-079

The TIN present in the IRS Submission Manifest must match the EIN provided in the Return Header.

Data Mismatch

Reject and Stop

R0000-087-02

'PreparerFirmEIN' in the Return Header must not equal all zeros or all nines.

Incorrect Data

Reject

R0000-116-02

If the Filer has a US address in the Return Header and if the value of 'CityNm' is "APO" or "DPO" or "FPO", then 'StateAbbreviationCd' must have the value "AA", "AE" or "AP".

Incorrect Data

Reject

R0000-117-01

If the Filer has a US address in the Return Header and 'StateAbbreviationCd' has the value "AA", "AE" or "AP" then the 'CityNm' must be "APO" OR "DPO" OR "FPO".

Incorrect Data

Reject

R0000-118-01   If 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 "OnlineFiler".  Incorrect Data Reject and Stop
R0000-119-01

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 or 21 or 32 or 44 or 53.

Incorrect Date Reject and Stop

R0000-120

The IRS Submission type that was filed is not being accepted by Modernized e-File (MeF) at this time. Please check the MeF web page under irs.gov for more information. The submission type filed was <type>.

Unsupported

Reject and Stop

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 PRIN, is included in this field.

Incorrect Data

Alert

R0000-143

'TaxYr' in the IRS Submission Manifest must have a value.

Missing Data

Reject and Stop

R0000-148

'EIN' of the Filer in the Return Header must begin with "00" for submissions transmitted to the Assurance Testing System (ATS).

Incorrect Data

Reject

R0000-157

If 'OnlineFilerPIN' is present in the Return Header, it must match the e-File Database for the EIN it is filed for.

Database Validation Error

Reject and Stop

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

R0000-181

EIN of the Filer in the Return Header must not equal all zeros or nines.

Incorrect Data

Reject

R0000-183-01

If 'SignatureOptionCd' has a value in the Return Header, then a binary attachment with Description "8453-EMP Signature Document" must be present in the return.

Missing Document

Reject

R0000-185

Practitioner PIN in the Return Header must not be equal to all zeros.

Incorrect Data

Reject

R0000-187

Reporting Agent PIN in the Return Header must not be equal to all zeros.

Incorrect Data

Reject

R0000-188

The Reporting Agent PIN in the Return Header must match the data in the e-File database.

Database Validation Error

Reject

R0000-190

‘TaxYr’ in the Return header must be less than the year in the Received Date.

Incorrect Data

Reject

R0000-192

Phone Number provided in the return must not be all zeros.

Incorrect Data

Reject

R0000-193

Bank Account Number provided in the return must not be all zeros.

Incorrect Data

Reject

R0000-194

Submission must not be a duplicate of a previously accepted submission.

Duplicate Condition

Reject and Stop

R0000-197-01

‘AddressLine2Txt’ in the Filer group of the Return Header must not have a value

Incorrect Data

Reject

R0000-221

The ETIN associated with the Business submission is not a participating transmitter. Please check the Modernized e-File (MeF) web page under irs.gov for more information on the participation rules.

Unsupported

Reject and Stop

R0000-225

This submission contains a form or schedule that is not currently supported for electronic filing.

Unsupported

Reject and Stop

R0000-900-01

The return type indicated in the return header must match the return type established with the IRS for the EIN.

Database Validation Error

Reject

R0000-901-01

Filer's EIN and Name Control in the Return Header must match data in the e-File database.

Database Validation Error

Reject

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

R0000-903-01

Taxpayer TIN in the Return Header must not be the same as a TIN of a previously accepted paper return for the return type and tax period indicated on the tax return.

Duplicate Condition

Reject and Stop

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

R0000-905-01

Electronic Filing Identification Number (EFIN) in the Return Header must be listed in the e-File database and in accepted status.

Database Validation Error

Reject and Stop

R0000-906-02

Routing Transit Number (RTN) included in the return must be present in the e-File database.

Database Validation Error

Reject

SA-F940-001

Schedule A (Form 940), ‘TotalCreditReductionAmt’ must be equal to the sum of all ‘CreditReductionAmt’.

Math Error

Reject

SA-F940-002-01

Schedule A (Form 940), ‘TotalCreditReductionWagesAmt’ must not exceed Form 940, Line 7 ‘TotalTaxableWagesAmt’.

Incorrect Data

Reject

SA-F940-003

There can only be one instance of each ‘FUTAStateCd’ on Schedule A (Form 940).

Incorrect Data

Reject

SA-F940-004

If Schedule A (Form 940), ‘CreditReductionRt’ has a non-zero value, then ‘TotalTaxableFUTAWagesAmt’ and ‘CreditReductionAmt’ must also have non-zero value.

Incorrect Data

Reject

SA-F940-006-04

If the Schedule A (Form 940), ‘FUTAStateCd’ is a non-credit reduction state, then the corresponding ‘TotalTaxableFUTAWagesAmt’, ‘CreditReductionRt’, and ‘CreditReductionAmt’ must be equal to zero or not have an entry.

Incorrect Data

Reject

SA-F940-007

Schedule A (Form 940) ‘TotalCreditReductionAmt’ must be equal to Form 940 Line 11, ‘TotalCreditReductionAmt’.

Incorrect Data

Reject

SR-F940-001-01

If Schedule R (Form 940), Line 19(d) ‘TotalTaxableWagesAmt’ has a non-zero value, then it must be equal to Form 940/940-PR, Line 7, ‘TotalTaxableWagesAmt’.

Data Mismatch

Reject

SR-F940-002-01

If Schedule R (Form 940), Line 19(e), ‘TotalAdjustmentToFUTATaxAmt’ has a non-zero value, it must be equal to Form 940/940-PR, [Line 9 ‘MaximumCreditAmt’ or Line 10 ‘FUTAAdjustmentAmt’].

Data Mismatch

Reject

SR-F940-003-02

If Schedule R (Form 940), Line 19(f) ‘TotalCreditReductionAmt’ has a non-zero value, then it must be equal to Form 940/940-PR, Line 11 ‘TotalCreditReductionAmt’.

Data Mismatch

Reject

SR-F940-004-01

If Schedule R (Form 940), Line 19(g) ‘FUTATaxAfterAdjustmentAmt’ has a non-zero value, then it must be equal to Form 940/940-PR, Line 12 ‘FUTATaxAdjustmentAmt’.

Data Mismatch

Reject

SR-F940-005-01

If Schedule R (Form 940), Line 19(h) ‘TotalTaxDepositAmt’ has a non-zero value, then it must be equal to Form 940/940-PR, Line 13 ‘TotalTaxDepositAmt’.

Data MisMatch

Reject

SR-F940-006

If Schedule R (Form 940) checkbox ‘Section3504AgentInd’ is checked, then ‘WagesTypeCd’ must not have value.

Incorrect Data

Reject

SR-F940-007

If Schedule R (Form 940) checkbox ‘CPEOInd” is checked, then ‘WagesTypeCd’ must have value.

Missing Data

Reject

SR-F940-008

If Schedule R (Form 940) ‘WagesTypeCd’ has a value, then ‘CPEOInd’ checkbox must be checked

Missing Data

Reject

SR-F940-009

If Schedule R (Form 940) Column (b) ‘FUTAStateCd’ contains more than one unique state code, then Schedule A (Form 940) must be attached to Form 940, Line 1b.

Missing Data

Reject

T0000-013

The Message ID must be globally unique.

Incorrect Data

Reject and Stop

T0000-014

The Submission ID must be globally unique.

Incorrect Data

Reject and Stop

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

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

T0000-017

The Submission ID must be 20 characters in length.

Incorrect Data

Reject and Stop

X0000-005

The XML data has failed schema validation.

XML Error

Reject and Stop

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

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

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

X0000-012

The name of a binary attachment file must be less than or equal to 64 bytes.

Incorrect Data

Reject and Stop

X0000-015

Each zip entry in the Attachment Zip file must end with ".zip" extension.

Data Mismatch

Reject and Stop

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

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

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

X0000-024

Unable to read a binary attachment in the Submission Zip Archive.

Incorrect Data

Reject and Stop

X0000-025

Unable to read XML data from the Submission Zip Archive.

Incorrect Data

Reject and Stop

X0000-027

Year (YYYY) in the SubmissionID must be processing year.

Incorrect Data

Reject

X0000-028

A single PDF file must not exceed 60MB in size.

Incorrect Data

Reject

X0000-029

A binary attachment submitted in the PDF format must begin with the file header "%PDF-".

Incorrect Data

Reject and Stop

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

X0000-032

Unable to extract submission Zip Archive from the Message Attachment zip file.

Incorrect Data

Reject and Stop

X0000-033

Modernized e-File (MeF) accepts submissions only in the Unicode Transformation Format-8 (UTF-8) format.

Incorrect Data

Reject and Stop

 

 

 


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