|
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
|
|
F945-001
|
If Form 945, Line A checkbox ‘FutureFilingNotRequiredIn’ is checked, then Line 6 checkbox ‘ApplyOverpaymentNextReturnInd’ must not be checked.
|
Incorrect Data
|
Reject
|
|
F945-002
|
If Form 945, Line 3 ‘TotalTaxAmt’ has a non-zero value, then it must be equal to the sum of the following: Line 1 ‘FederalIncomeTaxWithheldAmt’ and Line 2 ‘BackupWithholdingAmt’.
|
Math Error
|
Reject
|
|
F945-004
|
If Form 945, Line 3 ‘TotalTaxAmt’ has a greater value than or equal to 2500.00 then it must be equal to one of the following: Line 7M ‘TotalTaxLiabilityAmt’ or Form 945-A, Line M ‘TotalTaxLiabilityAmt’.
|
Data Mismatch
|
Reject
|
|
F945-005
|
If Form 945, Line 3 ‘TotalTaxAmt’ has a value less than 2500, the Line 7M ‘TotalTaxLiabilityAmt’ must have a zero value if amount is entered.
|
Incorrect Data
|
Reject
|
|
F945-006
|
If Form 945, Line 3 ‘TotalTaxAmt’ is less than 2500, then Form 945-A must not be present in the return.
|
Incorrect Data
|
Reject
|
|
F945-007
|
If Form 945, Line 5 ‘BalanceDueAmt’ has a non-zero value, then it must be equal to Line 3 ‘TotalTaxAmt’ minus (-) Line 4 ‘TotalTaxDepositAmt’.
|
Math Error
|
Reject
|
|
F945-011
|
If Form 945, Line 6 ‘OverpaidAmt’ has a non-zero value, then it must be equal to Line 4 ‘TotalTaxDepositAmt’ minus (-) Line 3 ‘TotalTaxAmt’.
|
Math Error
|
Reject
|
|
F945-013
|
If Form 945, checkbox “SemiweeklyScheduleDepositorInd’ is checked, then Form 945-A must be present in the return.
|
Missing Document
|
Reject
|
|
F945-014
|
If Form 945-A is present in the return, then Form 945, checkbox ‘SemiweeklyScheduleDepositorInd’must be checked.
|
Incorrect Data
|
Reject
|
|
F945-015
|
If Form 945, checkbox ‘MonthlyScheduleDepositorInd’ is checked, then Line 7M ‘TotalTaxLiabilityAmt’ must have a value greater than or equal to 2500.00
|
Data Mismatch
|
Reject
|
|
F945-016
|
If Form 945, Line 7M ‘TotalTaxLiabilityAmt’ has a non-zero value, then it must be equal to the sum of Lines 7A through 7L ‘TaxLiabilityAmt’.
|
Math Error
|
Reject
|
|
F945A-001
|
Form 945-A, Line M ‘TotalTaxLiabilityAmt’ must be equal to the sum of Lines A through L, ‘TotalMonthlyLiabilityAmt’.
|
Math Error
|
Reject
|
|
F945A-002
|
For each month on Form 945-A, Lines A through L, ‘TotalMonthlyLiabilityAmt’ must be equal to the sum of Lines 1 through 31 ‘TaxLiabilityAmt’ for that month.
|
Math Error
|
Reject
|
|
F945A-003
|
If Form 945-A, Lines A through L ‘MonthCd’ has the value “FEBRUARY”, then ‘DayNum’ must not have the value “29”.
|
Incorrect Data
|
Reject
|
|
F945A-004
|
If Form 945-A, Lines A through L ‘MonthCd’ has the value “FEBRUARY”, then ‘DayNum’ must not have the value “30”.
|
Incorrect Data
|
Reject
|
|
F945A-005
|
If Form 945-A, Lines A through L ‘MonthCd’ has the value “FEBRUARY”, then ‘DayNum’ must not have the value “31”.
|
Incorrect Data
|
Reject
|
|
F945A-006
|
If Form 945-A, Lines A through L ‘MonthCd’ has the value “APRIL”, then ‘DayNum’ must not have the value “31”.
|
Incorrect Data
|
Reject
|
|
F945A-007
|
If Form 945-A, Lines A through L ‘MonthCd’ has the value “JUNE”, then ‘DayNum’ must not have the value “31”.
|
Incorrect Data
|
Reject
|
|
F945A-008
|
If Form 945-A, Lines A through L ‘MonthCd’ has the value “SETPEMBER”, then ‘DayNum’ must not have the value “31”.
|
Incorrect Data
|
Reject
|
|
F945A-009
|
If Form 945-A, Lines A through L ‘MonthCd’ has the value “NOVEMBER”, then ‘DayNum’ must not have the value “31”.
|
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-079
|
'PaymentAmt' in the IRS Payment Record must not be greater than 2500.
|
Incorrect Data
|
Reject
|
|
FPYMT-084
|
‘PaymentAmt’ in the IRS Payment Record must not be greater than Form 945, Line 5 ‘BalanceDueAmt’.
|
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 Data |
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
|
|
SD-F941-001
|
Schedule D (Form 941), ‘DiscrepancyTaxYr’ must be equal to the year on Line 2 ‘ConsolidationAcquisitionDt’.
|
Data Mismatch
|
Reject
|
|
STATE-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 participation rules.
|
Unsupported
|
Reject and Stop
|
|
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
|