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Error Reject Code (ERC) 0683-0750 for 2011 Individual Income Tax Returns

ERC	Description
0683	Authentication Record – When the PIN TYPE Code (SEQ 0008) equals “P” or “S”, the first six numeric of the ERO EFIN/PIN (SEQ 0090) must equal the Electronic Filer ID Number (EFIN) in the Declaration Control Number (DCN) (14 digits total).
0684	RESERVED
0685	Summary Record - Number of Preparer Note Records (SEQ 0110) must equal the number of preparer notes computed by the IRS.
0686	Summary Record - Number of Election Explanation Records (SEQ 0120) must equal the number of election explanations computed by the IRS.
0687	Summary Record - Number of Regulatory Explanation Records (SEQ 0130) must equal the number of regulatory explanations computed by the IRS.
0688	Summary Record - Count of Authentication Record (SEQ 0140) must equal the count of authentication record computed by the IRS.
0689	Authentication Record – The year of Taxpayer Signature Date (SEQ 0070) must equal current processing year.
0690	Form Payment (Balance Due) – If Refund (SEQ 1270) of the Tax Form is greater than zero, then Tax Type Code (SEQ 0070) cannot equal “Form 1040”, “Form 1040A” or “Form 1040EZ”.
0691	Form Payment (Balance Due) – Amount of Tax Payment (SEQ 0060) cannot be greater than 200% of Amount Owed (SEQ 1290) of the Tax Form. (Example: If the Amount Owed is $1,000, the Amount of Tax Payment cannot be greater than $2,000.)
0692	Form Payment – Amount of Tax Payment (SEQ 0060) must be greater than zero and less than $100 million (i.e., $99,999,999 or less).
0693	Form Payment – When there is more than 1 occurrence of Form Payments, only 1 occurrence can be a Bal-Due Payment, with Tax Type Code (SEQ 0070) of “1040E”, “1040A,” or “1040Z”. There can be up to four additional occurrences, for Estimated Payment, with Tax Type Code (SEQ 0070) of “1040S.”
0694	Authentication Record – When the PIN Type Code (SEQ 0008) equals "S", then the Jurat/Disclosure Code (SEQ 0075) must equal "C".
0695	Authentication Record – When the PIN Type Code (SEQ 0008) equals "P", then the Jurat/Disclosure Code (SEQ 0075) must equal "D".
0696	Authentication Record – When the PIN Type Code (SEQ 0008) equals "O", then the Jurat/Disclosure Code (SEQ 0075) must equal "A".
0697	Authentication Record – When the PIN Type Code (SEQ 0008) equals "P", then Primary Taxpayer Signature (SEQ 0035) must be present.
	Exceptions: When the Filing Status (SEQ 0130) equals "2" (Married Filing Jointly), the Primary Date of Death (Seq 0020) is significant, and the Secondary Date of Death (SEQ 0040) is not significant on the Tax Return , the Spouse Signature (SEQ 0065) is required on the Authentication Record.
	When the Filing Status (SEQ 0130) equals "2" (Married Filing Jointly), and the Primary Date of Death (SEQ 0020) and the Secondary Date of Death (SEQ 0040) are significant on the Tax Return, the Primary Taxpayer Signature (SEQ 0035) is required on the Authentication Record.
	When the Filing Status (SEQ 0130) equals "2" (Married Filing Jointly) and the Special Processing Literal (SEQ 0100) equals “DESERT STORM”, “HAITI”, “FORMER YUGOSLAVIA”, “UN OPERATION”, “JOINT GUARD”, “JOINT FORGE”, “NORTHERN WATCH”, “OPERATION ALLIED FORCE”, “NORTHERN FORGE”, “ENDURING FREEDOM”, COMBAT ZONE”, or “COMBAT ZONE YYYYMMDD”, "IRAQIbFREEDOM" or "KOSOVObOPERATION" on the Tax Return, the Primary Taxpayer Signature (SEQ 0035) is required on the Authentication Record or the Spouse Signature (SEQ 0065) is required on the Authentication Record.
0698	Authentication Record – When the PIN Type Code (SEQ 0008) equals "P" and Filing Status (SEQ 0130) is "2" (Married Filing Jointly), then the Spouse Signature (SEQ 0065) is present.
	Exceptions: When the Filing Status (SEQ 0130) equals "2" (Married Filing Jointly) and the Secondary Date of Death (SEQ 0040) is significant on the Tax Return, the Primary Taxpayer Signature (SEQ 0035) is required on the Authentication Record.
	When the Filing Status equals "2" (Married Filing Jointly) and the Special Processing Literal (SEQ 0100) equals “DESERT STORM”, “HAITI”, “FORMER YUGOSLAVIA”, “UN OPERATION”, “JOINT GUARD”, “JOINT FORGE”, “NORTHERN WATCH”, “OPERATION ALLIED FORCE”, “NORTHERN FORGE”, “ENDURING FREEDOM”, "COMBAT ZONE”, or “COMBAT ZONE YYYYMMDD” "IRAQIbFREEDOM" or "KOSOVObOPERATION"on the Tax Return, the Primary Taxpayer Signature (SEQ 0035) is required on the Authentication Record or the Spouse Signature (SEQ 0065) is required on theAuthentication Record.
0699	Authentication Record – When the PIN Type Code (SEQ 0008) equals "P", then the following fields must not be present; Primary Prior Year Adjusted Gross Income (SEQ 0020), Primary Prior Year PIN (SEQ 0025) or Electronic Filing PIN (SEQ 0030), Spouse Prior Year Adjusted Gross Income (SEQ 0050) and Spouse Prior Year PIN (SEQ 0055)or Electronic Filing PIN(SEQ 0060).
0700	Form 6781 – When Mixed Straddle Account Election Box (SEQ 0040) equals “X”, Statement Required by Regulations (SEQ 0050) must equal “STMbnn”.
0701	Form 6781 – When Form 1099-B Adjustments (SEQ 0200) is significant, Form 1099-B Adjustment Schedule (SEQ 0190) must equal “STMbnn”.
0702	Form 2120 - Person Supported First Name (SEQ 0020) and Person Supported Last Name (SEQ 0030) must be significant.
0703	Form 2120 - Eligible Person First Name 1 (SEQ 0040), Eligible Person Last Name 1 (SEQ 0045), Eligible Person SSN 1 (SEQ 0050), Eligible Person Street Address 1 (SEQ 0060), Eligible Person City 1 (SEQ 0070), Eligible Person State Abbr 1 (SEQ 0080), and Eligible Person Zip Code 1 (SEQ 0090) must be significant or Foreign Street Address (SEQ 0091), Foreighn State/Province Postal Code (SEQ 0092) and Foreign Country (SEQ 0093) must be significant.
	Exception: When Eligible Person First Name 1 (SEQ 0040) equals "STMbnn”, this requirement applies to the corresponding fields on the (SEQ 0040) statement and the (SEQ 0060) continuation statement.
0704-0705	RESERVED
0706	Form 2120 - The Calendar Year (SEQ 0010) must equal the Current Tax Year.
0707	Form 2120 – The Person Supported First Name (SEQ 0020) must equal one of the following Dependent First Name (SEQs 0170, 0180, 0190, 0200) of Form 1040/1040A.
	Last Name of Person Supported (SEQ 0030) must equal one of the following Dependent Last Name (SEQs 0171, 0181, 0191, 0201) of Form 1040/1040A.
0708	Form 2120 - Eligible Person SSN (SEQ 0050, 0110, 0170 and 0230) must be within the valid ranges of SSNs. It must be all numeric characters and cannot equal all zeroes or all nines.
	Form 2120 - Eligible Person SSN (SEQ 0050, 0110, 0170 and 0230) cannot equal Primary SSN (SEQ 0010) of Form 1040/1040A if the Filing Status (SEQ 0130) equals "1", "3", "4", or "5".
	Form 2120 - Eligible Person SSN (SEQ 0050, 0110, 0170 and 0230) cannot equal Primary SSN (SEQ 0010) or Secondary SSN (SEQ 0030) of Form 1040/1040A if the Filing Status (SEQ 0130) equals "2".
0709	Form 1040/1040A/1040EZ - When both the Form 9465 (Installment Agreement Request) and a Form Payment (Balance Due Payment) are attached to the 1040, 1040A, or 1040EZ, the Payment With Tax Return (SEQ 0290) on the Form 9465 must equal to the Amount of Tax Payment (SEQ 0060) on the Form Payment.
0710	Form 9465 – When Direct Debit information is present, Routing Transit Number (RTN) (SEQ 0330) must contain nine 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 0340) 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.
0711	Form 8082 - Only one of the Following fields can equal "X": Pass-Through Entity (Partnership) (SEQ 0050) or Pass-Through Entity (S Corporation) (SEQ 0060) or Pass-Through Entity (Estate) (SEQ 0065) or Pass-Through Entity (Trust) (SEQ 0070) or Pass-Through Entity (REMIC) (SEQ 0075).
0712	Form 8082 - Identifying Number of Pass-Through Entity (SEQ 0080) and Name of Pass-Through Entity (SEQ 0090) must be significant.
0713	Form 8082 - The Identifying Number (SEQ 0010) must be significant and equal to Primary SSN (SEQ 0010) or Secondary SSN (SEQ 0030) of Form 1040.
0714	RESERVED
0715	Form 8697 – Only one of the following fields can be significant; REG-Net Amount of Interest You Owe (SEQ 0460) or SMI-Net Amount of Interest You Owe (SEQ 0830).
0716	Form 8697 - Identifying Number (SEQ 0080) must equal either Primary SSN (SEQ 0010) or Secondary SSN (SEQ 0030) of Form 1040.
0717	Form 1040 – When F8697 Literal (SEQ 1127) equals “FORM 8697”, then Form 8697 must be present.
	Form 1040 – When F8697 (SEQ 1128) is significant and F8697 Literal (SEQ 1127) equals “FORM 8697”, then REG-Net Amount of Interest You Owe (SEQ 0460) or SMI-Net Amount of Interest You Owe (SEQ 0830) of Form 8697 must be significant.
	When REG-Net Amount of Interest You Owe (SEQ 0460) or SMI-Net Amount of Interest You Owe (SEQ 0830) of Form 8697 is significant, then F8697 (SEQ 1128) of Form 1040 must be significant and "FORM 8697" Literal (SEQ 1127) must equal "FORM 8697".
0718	Form 1040 - When F8866 Literal (SEQ 1141) equals "FORM 8866", then Form 8866 must be present.
	Form 1040 - When F8866 Amount (SEQ 1142) is significant and F8866 Literal (SEQ 1141) equals "FORM 8866", then Net Amount of Interest You Own (SEQ 0460) of Form 8866 must be significant.
	When Net Amount of Interest You Owe (SEQ 0460) of Form 8866 is significant, then F8866 Amount (SEQ 1142) of Form 1040 must be significant.
0719-0720	RESERVED
0721	Form 1040 - When Specify Other Credit Literal (SEQ 1010) equals "8936", Form 8396 must be present.
	Form 1040 – When Specify Other Credit Literal (SEQ 1010) equals “8834”, Form 8834 must be present and vice versa.
	When Specify Other Credit Literal (SEQ 1010) equals “8859”, Form 8859 must be present and vice versa.
	When Specify Other Credit Literal (SEQ 1010) equals “8910”, Form 8910 must be present and vice versa.
	When Specify Other Credit Literal (SEQ 1010) equals “8911”, Form 8911 must be present and vice versa.
	When Specify Other Credit Literal (SEQ 1010) equals “8912”, Form 8912 must be present and vice versa.
	When Specify Other Credit Literal (SEQ 1010) equals “8936”, Form 8936 must be present and vice versa.
	When Specify Other Credit Literal (SEQ 1010) equals “SCH R”, Schedule R must be present and vice versa.
0722	Form 1040 – When Other Credits (SEQ 1015) is significant, at least one of the following forms must be present: Form 3800, Form 8396, Form 8801, Form 8834, Form 8859, Form 8910, Form 8911, Form 8912, Form 8936, Schedule R or “STMbnn” must be present in SEQ 1010.
0723	Form 3468 - If Calc Cert Historic Struct Gulf Opportunity Zone (SEQ 0335) or Calc Cert Hist Struct Affected by Midwest Disaster (SEQ 0360) or Calculated Other Certified Historic Structures (SEQ 0370) is significant, then NPS Project Number Indicator Box (SEQ 0372) or Pass Through EIN Indicator Box (SEQ 0374) or Copy of Application Indicator Box (SEQ 0376) must equal "X".
0724	RESERVED
0725	Form 3800 - If Current Year Investment Credit (SEQs 0700 and/or 1310) is significant, then Form 3468, must be present.
0726	RESERVED
0727	Form 3468 – If the NPS Project Number Indicator Box (SEQ 0372) equals "X", then the Assigned NPS Project Num. (SEQ 0385) and the Date of NPS Approval (SEQ 0390) must be significant.
0728	Form 3468 – If Copy of Application Indicator Box (SEQ 0376) equals "X", then Paper Document Indicator 4 (SEQ 0159) of Summary Record must be present.
0729	Form 3800 – If the Biodiesel and Renewable Diesel Fuels Credit (SEQ 0920) is significant, then Form 8864 must be present.
0730	Form 3800 - If multiple Form 3800 page 3s are present and Part III boxes A (SEQ 0610), B (SEQ 0620), E (SEQ 0650), or F (SEQ 0660) equals “X”, and page 3 with check box I (SEQ 0685) equals “X”, then the page 3 with check box I must be the first occurrence of all page 3s.
0731	Form 3800 - If any lines 1a through 1bb (SEQs 0740, 0760, 0780, 0800, 0820, 0840, 0860, 0880, 0900, 0940, 0960, 0980, 1000, 1020, 1040, 1060, 1120, 1140, 1160, 1180, 1200, 1220, 1240) and lines 4a through 4h (SEQs 1330, 1350, 1370, 1390, 1410, 1430, 1450) have a significant value in column c and column b is blank on any Part III where box A (SEQ 0610), box B (SEQ 0620), box E (SEQ 0650), or box F (SEQ 0660) equals “X”, then the required form for that line MUST be attached for that specific Part III line.
0732	RESERVED
0733	Form 8941 - If Full-Time Equivalent Employees (SEQ 0030) equals 25 or greater, the following fields must be blank: Average Annual Wages (SEQ 0040), Premiums Paid (SEQ 0050), Premiums Potentially Paid (SEQ 0060), Eligible Premiums Paid (SEQ 0070), Multiply Line 6 by 25% or 35% (SEQ 0080), Subtract 10 from Line 2 (SEQ 0090), Divide Line 8 by 15 (SEQ 0100), Multiply Line 7 by Line 9 (SEQ 0110), Subtract Line 10 from Line 7 (SEQ 0120), Subtract $25,000 from Amt. on Line 3 (SEQ 0130), Divide Line 12 by $25,000 (SEQ 0140), Multiply Line 7 by Line 13 (SEQ 0150), Subtract Line 14 from Line 11 (SEQ 0160), Total Amount of State Tax Credits (SEQ 0170) and Subtract Line 16 from Line 4 (SEQ 0180) cannot be significant.
0734	Form 8941 - If Average Annual Wages (SEQ 0040) equals $50,000 or greater, the following fields must blank: Average Annual Wages (SEQ 0040), Premiums Paid (SEQ 0050), Premiums Potentially Paid (SEQ 0060), Eligible Premiums Paid (SEQ 0070), Multiply Line 6 by 25% or 35% (SEQ 0080), Subtract 10 from Line 2 (SEQ 0090), Divide Line 8 by 15 (SEQ 0100), Multiply Line 7 by Line 9 (SEQ 0110), Subtract Line 10 from Line 7 (SEQ 0120), Subtract $25,000 from Amt. on Line 3 (SEQ 0130), Divide Line 12 by $25,000 (SEQ 0140), Multiply Line 7 by Line 13 (SEQ 0150), Subtract Line 14 from Line 11 (SEQ 0160), Total Amount of State Tax Credits (SEQ 0170) and Subtract Line 16 from Line 4 (SEQ 0180) cannot be significant.
0735	Form 8941 - Eligible Premiums Paid (SEQ 0070) must equal the smaller of Premiums Paid (SEQ 0050) or Premiums Potentially Paid (SEQ 0060).
0736	Form 8941 – If Add Lines 12 and 15 (SEQ 0230) or 2011 Payroll Taxes (SEQ 0310) are significant, they must equal CY Credit for Small Employer Health Premium (SEQ 1450) of Form 3800 and vice versa.
0737	Form 8941 - When one Form 8941 is present Identifying Number of Taxpayer (SEQ 0010) of Form 8941 must be Significant and must equal either the Primary SSN (SEQ 0010) or the Secondary SSN (SEQ 0030) of Form 1040.
	When two Forms 8941 are present, the Identifying Number of Taxpayer (SEQ 0010) of the first form 8941 must equal Primary SSN (SEQ 0010) of Form 1040 and Identifying Number of Taxpayer (SEQ 0010) of the second Form 8941 must equal Secondary SSN (SEQ 0030) of Form 1040. Identifying Number of Taxpayer (SEQ 0010) of the second Form 8941 can not equal Identifying Number of Taxpayer (SEQ 0010) of the first form 8941.
0738	Form 3800 - When the Agricultural Chemicals Security Credit (SEQ1120) is significant, it cannot be greater than $2,000,000 for all Part III boxes A (SEQ 0610), B (SEQ 0620), E (SEQ 0650), and F (SEQ 0660) checked.
0739	Form 3800 – If Passive Activity Credits (SEQ 0770) is significant, then Passive Activity Credits (SEQ 0770) must not be greater than Current Year General Business Credit (SEQ 0740).
0740	RESERVED
0741	Form 3800 page 3 must be in the following sequence: Part III with box I checked. All Parts III with box A checked. All Parts III with box B checked. Part III with box C checked. Part III with box D checked. All Parts III with box E checked. All Parts III with box F checked. Part III with box G checked. Part III with box H checked.
0742	Form 3800 – When Tentative General Business Credit (SEQ 1530) and Net Income Tax (SEQ 0103) are both positive, Form 6251 must be present.
0743	Form 3800 – The following fields must be positive: 0360, 0450, 0700, 0740, 0760, 0780, 0800, 0820, 0840, 0860, 0880, 0900, 0920, 0940, 0960, 0980, 1000, 1020, 1040, 1060, 1120, 1140, 1160, 1180, 1200, 1220, 1240, 1290, 1310, 1330, 1350, 1370, 1390, 1410, 1430, 1450.
0744	Form 6478 - If Tot Qual Cellu Biofuel that is Alcohol (SEQ 0078) or Total Biofuel Sold or Used not Alcohol (SEQ 0082) or Tot Qual Cellu Biofuel Sold or Used after 2010 (SEQ 0084) is significant, then IRS Registration Number (SEQ 0086) must be significant.
0745	Form 6478 – Qual Ethanol Fuel Production Sold/Used before 2011 (SEQ 0020) cannot be greater than 15000000 (fifteen million).
0746	RESERVED
0747	Form 6765 - Fixed-base Percentage (SEQ 0100) cannot be greater than 16% (016000)
0748	Form 6765 - The following entries cannot be less than zero Subtract Line 3 from Line 2 (SEQ 0040), Subtract Line 12 from Line 9 (SEQ 0130), Subtract Line 20 from Line 19 (SEQ 0550), Subtract Line 30 from Line 28 (SEQ 0650) and Subtract Line 35 from Line 17 (SEQ 0747).
0749-0750	RESERVED

Page Last Reviewed or Updated: 2013-04-11