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Error Reject Code (ERC) 0301-0398 for 2011 Individual Income Tax Returns

ERC	Description
0301	RESERVED
0302	RESERVED
0303	Form 1040/1040A - If Amount Owed (SEQ 1290) is greater than zero and ES Penalty Amount (SEQ 1300) is not significant, then Total Tax (SEQ 1150) must be greater than Total Payments SEQ 1250).
	Form 1040EZ - If Amount Owed (SEQ 1290) is greater than zero, then Total Tax (SEQ 1256) must be greater than Total Payments (SEQ 1250).
0304-0349	RESERVED for Electronically Transmitted Documents (ETD)
0350	Form 8853 - Policyholder SSN (SEQ 0289) must be numeric and within the valid range for an SSN or an ITIN.
	Insured SSN (SEQ 0310) must be numeric and within the valid range for an SSN or an ITIN.
	Refer to Attachment 9 for valid ranges of Social Security/Taxpayer Identification Numbers.
0351	Form 8853 - MSA Acct Holder SSN (SEQ 0009) must equal either the Primary SSN (SEQ 0010) or the Secondary SSN (SEQ 0030) of Form 1040.
0352	Form 8853 – Policyholder SSN (SEQ 0289) must equal either the Primary SSN (SEQ 0010) or the Secondary SSN (SEQ 0030) of Form 1040.
0353	Form 1040 – If Type of Other Income (SEQ 0560) equals "MEDMSA" and the corresponding Amount of Other Income (SEQ 0570) is present, then Form 8853 must be present.
	If Taxable Medicare Advantage MSA Distributions (SEQ 0276) of Form 8853 is significant, then Type of Other Income (SEQ 0560) of Form 1040 must equal "MEDMSA" and the corresponding Amount of Other Income (SEQ 0570) of Form 1040 must be present.
0354	Form 1040 - If F8853 Literal (Medicare Advantage) (SEQ 1145) of Form 1040 is present, then the corresponding F8853 Amount (Medicare Advantage) (SEQ 1146) of Form 1040 and Form 8853 must be present.
	If Additional 50% Tax (SEQ 0279) of Form 8853 is significant, then F8853 Literal (Medicare Advantage) (SEQ 1145) of Form 1040 must equal "MEDbMSA" and then F8853 Amount (Medicare Advantage) (SEQ 1146) of Form 1040 must be present.
0355	RESERVED
0356	RESERVED
0357	RESERVED
0358	Form 8853 – If Taxable Medicare Advantage MSA Distributions (SEQ 0276) is significant, the following SEQs cannot both be blank; Exceptions to 50% Tax Box (SEQ 0278) and Additional 50% Tax (SEQ 0279).
0359	Form 8853 - One box of the following pairs must equal "X", both cannot equal "X", and both cannot equal blank: - Payments or Death Benefits - Yes (SEQ 0320) - Payments or Death Benefits - No (SEQ 0330) and - Insured Terminally Ill - Yes (SEQ 0340) - Insured Terminally Ill - No (SEQ 0350).
0360	Form 1040 - If Type of Other Income (SEQ 0560) equals "MSA" and the corresponding Amount of Other Income (SEQ 0570) is present, then Form 8853 must be present.
	If Taxable Archer MSA Distributions (SEQ 0250) of Form 8853 is significant, then Type of Other Income (SEQ 0560) of Form 1040 must equal "MSA" and the corresponding Amount of Other Income (SEQ 0570) of Form 1040 must be present.
0361	Form 1040 - If F8853 Literal (Archer MSA) (SEQ 1143) equals "MSA" and the corresponding F8853 Amount (Archer MSA) (SEQ 1144) is present, then Form 8853 must be present.
	If Additional 15% Tax (SEQ 0270) of Form 8853 is significant, then F8853 Literal (Archer MSA) (SEQ 1143) of Form 1040 must equal "MSA" and F8853 Amount (Archer MSA) (SEQ 1144) of Form 1040 must be present.
0362	Form 1040 - If Archer MSA Deduction Literal (SEQ 0722) of Form 1040 is significant, then Archer MSA Deduction Amount (SEQ 0723) must be significant and Form 8853 must be present.
0363	Form 8853 - If Taxable Archer MSA Distributions (SEQ 0250) is significant, the following SEQs cannot both be blank; Exceptions to 15% Tax Box (SEQ 0260) and Additional 15% Tax (SEQ 0270).
0364	Form 1040 - If Type of Other Income (SEQ 0560) equals "LTC" and the corresponding Amount of Other Income (SEQ 0570) is present, then Form 8853 must be present.
	If Taxable Payments (SEQ 0450) of Form 8853 is greater than zero, then Type of Other Income (SEQ 0560) must equal "LTC" and the corresponding Amount of Other Income (SEQ 0570) must be present.
0365	RESERVED
0366	RESERVED
0367	RESERVED
0368	RESERVED
0369	RESERVED
0370	Form 1040/1040A - When any occurrence of Eligibility for Child Tax Credit (SEQ 0178, 0188, 0198, 0208) is significant, the corresponding Relationship (SEQ 0177, 0187, 0197, 0207) must equal either “SON”, “DAUGHTER”, "STEPCHILD", FOSTER CHILD", "GRANDCHILD", "BROTHER", "SISTER", "HALF BROTHER", "HALF SISTER", "NIECE", "NEPHEW", "STEPBROTHER" OR "STEPSISTER" and the Dependent's age must be under 17.
0371	RESERVED
0372	Form 1040/1040A - When either Child Tax Credit (SEQ 0955) or Additional Child Tax Credit (Form 8812) (SEQ 1187) is significant, the sum of the two fields cannot exceed an amount equal to $1000 multiplied by the number of qualifying children. A qualifying child is either a dependent for whom Eligibility for Child Tax Credit (SEQ 0178, 0188, 0198, 0208) equals "X", on Form 1040/1040A or "STMbnn".
0373	Form 1040/1040A - When Additional Child Tax Credit (Form 8812) (SEQ 1192) is significant, Form 8812 must be present.\|
0374	Form 1040/1040A - When Form 8812 is present, Additional Child Tax Credit (Form 8812) (SEQ 1187) of Form 1040/1040A must equal dditional Child Tax Credit (SEQ 0140) from Form 8812.
0375	Form 1098C - When Form 1098C Date of Contribution (SEQ 0180) or Date of Sale (SEQ 0220) is present then the date must equal the current tax year.
0376-0377	RESERVED
0378	Form 8863 - If ineligible for Refundable american Opp. Credit box (SEQ 0535) equals "X", then Refundable American Opportunity Credit (SEQ 0540) can not be significant.
0379	Form 8863 - The student entries in Part I, Part II and in Part III must begin on Line 1 in each part. No lines may be skipped when completing the student information in either part.
	If Student entries are in Part I, and in Part II must be blank. If student entries are in Part II, then student entries in Part I must be blank.
0380	Form 8863 - Student's SSN (SEQ 0035, 0105, 0175, 0275, 0315, 0355) may be used only once to claim an education credit (American Opportunity or Lifetime Learning). No Student's SSN may be used in Part I (American Opportunity Credit) andPart II (Lifetime Learning Credit). Student's SSN must be within the valid ranges of SSN/ITIN/ATIN's. Refer to Attachment 9 for valid ranges of Social Security/Taxpayer Identification Numbers.
0381	Form 8863 -If any field of a student line in Part I, or Part II, including statements, is significant then all fields of the student line must be significant.
	Each American Opportunity Credit student line includes: Each Hope Credit student line includes: Student’s First Name, (SEQ 0010, 0080, 0150) Student’s Last Name, (SEQ +0020, 0090, 0160) Student’s Name Control, (SEQ 0030, 0100, 0170) Student’s SSN, (SEQ +0035, 0105, 0175) Qualified Expenses Paid in Current Tax Year, (SEQ *+0040, 0110, 0180 and amount from Column C or Column E plus $2,000) (SEQ +0070, 0140, 0210).
	Each Lifetime Learning Credit student line includes: Student’s First Name, (SEQ *0250, 0290, 0330) Student’s Last Name, (SEQ +0260, 0300, 0340) Student’s Name Control, (SEQ +0270, 0310, 0350) Student’s SSN (SEQ +0275, 0315, 0355), and Qualified Expenses (SEQ +0280, 0320, 0360). See Part I Section 8 for Statement Record format.
0382	Form 1040/1040A - If Education Credits (SEQ 0935) is significant, Form 8863 must be present. If Form 8863 is present, Education Credits (SEQ 0590) on Form 8863 must equal Education Credits (SEQ 0935) on Form 1040/1040A.
0383	Form 8863 - Each Student's SSN (SEQ +0035, 0105, 0175, 0275, 0315, 0355) must equal either the Primary SSN (SEQ 0010), the Secondary SSN (SEQ 0030) or a Dependent SSN (SEQ 0175, 0185, 0195, 0205) on Form 1040/1040A.
0384	Form 1040/1040A – When American Opportunity Credit (SEQ 1189) is significant, Adjusted Gross Income (SEQ 0750) must be less than the applicable amount for the Filing Status (SEQ 0130). The applicable amounts are $180,000 for "Married Filing Joint" and $90,000 for "Single", "Head of Household", and “Qualifying Widow(er)”.
	Form 1040/1040A - When Education Credits (SEQ 0935) is significant, Adjusted Gross Income (SEQ 0750) must be less than the applicable amount for the Filing Status (SEQ 0130). The applicable amounts are $120,000 for "Married Filing Joint" and $60,000 for "Single", "Head of Household", and "Qualifying Widow(er)".
	When Filing Status (SEQ 0130) is “Married Filing Separate”, Form 8863 cannot be present.
0385	Form 8863 - The following limit applies:
	The American Opportunity Credit student in Part I. Qualified Expenses Paid in the Current Tax Year (SEQ *+0040, 0110, 0180 statement) cannot exceed $4,000.
0386	Form 1040/1040A - When Adjusted Gross Income (SEQ 0750) plus Student Loan Interest Deduction (SEQ 0702) is more than $150,000 for "Married Filing Joint" or is more than $75,000 for "Single" or "Head of Household" or "Qualifying Widow(er)", the Student Loan Interest Deduction (SEQ 0702) is not allowed.
0387	Form 8863 - Tentative American Opportunity (SEQ 0211) cannot exceed an amount equal to $2,500 multiplied by the number of American Opportunity students in Part I. If the number of American Opportunity students in zero, Tentative American Opportunity Credit (SEQ 0211) cannot be positive.
	Tentative Lifetime Learning Credit (SEQ 0470) cannot exceed $2,000 regardless of the number of Lifetime Learning Credit students. If the number of Lifetime Learning Credit students is zero, Tentative Lifetime Learning Credit (SEQ 0470) cannot be positive.
0388	Form 1040/1040A - When Student Loan Interest Deduction (SEQ 0702) is significant, the filing status cannot equal "Married Filing Separately".
0389	Form 1040/1040A - Student Loan Interest Deduction (SEQ 0702) must not exceed $2,500.
0390	Schedule J – Amount from Line 6 (SEQ 0100) must equal One-third Elected Farm Income (SEQ 0060).
	One-third Elected Farm Income (SEQ 0140) must equal One-third Elected Farm Income (SEQ 0060).
0391	Schedule J – The following fields must contain an amount greater than or equal to zero: SEQ 0040, SEQ 0060, SEQ 0070, SEQ 0080, SEQ 0120, SEQ 0160, SEQ 0180, SEQ 0190, SEQ 0200, and SEQ 0210.
0392	Schedule J – Taxable Income (SEQ 0010) must equal Taxable Income (SEQ 0820) of Form 1040.
0393	Schedule J - When Add Lines 4, 8, 12, and 16 (SEQ 0170) is greater than zero, then one of the following fields must be greater than zero: Tax on Line 3 (SEQ 0040) or Tax on Line 7 (SEQ 0080) or Tax on Line 11 (SEQ 0120) or Tax on Line 15 (SEQ 0160).
0394	Form Payment - The Requested Payment Date (SEQ 0080) for any Estimated Payment with Tax Type Code (SEQ 0070) of “1040S” cannot equal the Requested Payment Date for a subsequent occurrence of a “1040S” payment.
0395	Form Payment - Primary SSN (SEQ 0010) must equal Primary SSN (SEQ 0010) of the Tax Form. When Filing Status (SEQ 0130) equals "2", Secondary SSN (SEQ 0020) must equal Secondary SSN (SEQ 0030) of the Tax Form.
0396	Form Payment - Routing Transit Number (SEQ 0030) (RTN) must contain numeric characters. The first two positions must be 01 through 12, or 21 through 32; the RTN must be present on the Financial Organization Master File (FOMF); and the banking institution must process Electronic Funds Transfer (EFT).
	Bank Account Number (SEQ 0040) must be present, must be alphanumeric (i.e., only alpha characters, numeric characters, and hyphens), must be left-justified with trailing blanks if less than 17 positions, and cannot equal all zeros or all blanks.
	Type of Account (SEQ 0050) must equal "1" or "2".
0397	Form Payment – (Balance Due Payments) When the return is transmitted to the IRS on or before April 18 of the current processing year, the Requested Payment Date (SEQ 0080) cannot be later than April 18.
	When the return is transmitted to IRS after April 18, the Requested Payment Date (SEQ 0080) cannot be later than the current processing date.
	The year of the Requested Payment Date (SEQ 0080) must equal the current processing year.
	The Requested Payment Date cannot be prior to the current processing date minus five days.
0398	Form Payment (Estimated Payments) – The Requested Payment Date (SEQ 0080) must be one of the following: 20110418, 20110615, 20110915 or 20120117.
	If the process date is prior to January 1, 2011, the Requested Payment Date (SEQ 0080) must be 20110418, 20110615 or 20110915.
	If the processing date if Januray 17, 2011 through April 25, 2011 the Requested Payment Date (SEQ 0080) must be 20110418, 20110615 20110915 or 20120117.
	If the process date is April 26, 2011 through June 22, 2011, the Requested Payment Date (SEQ 0080) must be 20110616, 20110915, or 20120117.
	If the processing date is June 23, 2011 through September 22, 2011 the Requested Payment Date (SEQ 0080) must be 20110915 or 20120117.
	If the process date is September 23, 2011 through October 20, 2011, the Requested Payment Date (SEQ 0080) must be 20120117.
	The process date cannot be greater than October 20, 2011.

Page Last Reviewed or Updated: 2013-04-11