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Error Reject Code (ERC) 0751-0914 for 2011 Individual Income Tax Returns

ERC	Description
0751	Form 8826 – Subtract Line 2 from Line 1 (SEQ 0030) cannot be less than zero.
0752	Form 8826 – Add Lines 6 & 7 (Do not enter more than 5000) (SEQ 0070) cannot be greater than 5000.
0753-0763	RESERVED
0764	Form 8881 – Smaller of Line 4 or $500 (SEQ 0060) cannot be greater than $500.
0765-0766	RESERVED
0767	Tax Form - When Third Party Designee "Yes" Box (SEQ 1303) equals to "X", Third Party Designee Name (SEQ 1307) and Third Party Designee PIN (SEQ 1313) must be present.
	If Third Party Designee Name (SEQ 1307) equals “PREPARER”, then Third Party Designee PIN (SEQ 1313) is not required.
0768	Form 8621 – If Deemed Dividend Election (SEQ 0250) equals “X”, then Attach Statement For Post 1986 Earnings & Profits (SEQ 0255) must contain "STMbnn".
0769	Tax Form - When Identity Protection PIN (SEQ 1330) is signifcant, it must contain six numeric characters.
0770	Tax Form – Third Party Designee “Yes” Box (SEQ 1303) and Third Party Designee “No” Box (SEQ 1305) cannot both equal “X”.
0771	Form 8621 - Identifying Number (SEQ 0020) must be significant.
0772	Form 8621 – When Enter Gain (Loss) of Stock of A Sec. 1291 Fund (SEQ 0550) is greater than zero, Attach Statement for Each Distribution/Disposition (SEQ @0555) must equal "STMbnn".
0773	Form 8621 – When Subtract Line 1b from Line 1a (SEQ 0310) is significant, Total Ordinary Dividends (SEQ 0394) of Form 1040 must be significant.
	When Subtract Line 2b from Line 2a (SEQ 0340) of Form 8621 is significant, Schedule D must be present.
0774	RESERVED
0775	Form 8621 – When Elect to Treat Post 1986 Earnings & Profits (SEQ 0250) equals “X”, then Subtract Line 10d from Line 10a (SEQ 0540) must be significant.
0776	Form 8621 – When Elect to Extend Time of PYMT (SEQ 0260) equals “X”, then Subtract Line 3d From Line 3a (SEQ 0390) must be significant. When Subtract Line 3d From Line 3a (SEQ 0390) is positive, Subtract Line 4b from Line 4a (SEQ 0420) must be significant.
0777	Form 8621 – If Election To Recognize Gain On Deemed Sale Of Pfic (SEQ 0270) equals “X”, then Enter Gain (Loss) Of Stock Of A Sec. 1291 Fund (SEQ 0550) must be significant.
0778	Form 1040 – When F8611 Literal (SEQ 1114) equals “LIHCR” and F8611 Amount (SEQ 1115) is significant, then Form 8611 must be present.
0779	Form 1040 – If F8693 Approved Indicator (SEQ 1118) is significant, then F8693 Approved Date (SEQ 1119) must be significant. If F8693 Approved Date (SEQ 1119) is significant, then F8693 Approved Indicator (SEQ 1118) must be significant.
0780-0781	RESERVED
0782	Form 982 – When Discharge of Indebtedness in a Title 11 Case (SEQ 0020) is not significant, Discharge of Indebtedness to the Extent Insolvent (SEQ 0030) is not significant, Discharge of Qualified Real Prop Bus Indebtedness (SEQ 0050) is not significant and Discharge of Qualified Farm Indebtedness (SEQ 0040) is not significant, then Amt Excluded From Inc: To Reduce Basis (SEQ 0150) must not be significant.
0783	Form 982 – When Amt Excluded From Inc: Under Section 108(b)(5) (SEQ 0100) is significant, then Attach Description of Transactions (SEQ 0085) must equal “STMbnn”.
0784	Form 982 – When Amt Excluded to Reduce Basis of Principal Residence (SEQ 0155) is significant, then Discharge of Qualified Principal Residence (SEQ 0058) must be significant.
0785	Form 2439 – All of these fields must be significant: Company or Trust Name Control (SEQ 0050), Company or Trust Name (SEQ 0060), and Company or Trust Identification Number (SEQ 0120).
0786	Form 2439 – Shareholder SSN (SEQ 0130) must equal Primary SSN (SEQ 0010) or Secondary SSN (SEQ 0030) of Form 1040.
0787-0789	RESERVED
0790	Form 1040 – If Form 2439 Block (SEQ 1202) equals “X”, then Form 2439 must be present.
0791	Form 1040 – If Other Payments (SEQ 1213) is significant, then at least one of the following must equal “X”: Form 2439 Block (SEQ 1202), Form 8801 Block (SEQ 1206), Form 8885 Block (SEQ 1208).
0792-0804	RESERVED
0805	TRANS Record B (TRANB) must be present.
0806-0822	RESERVED
0823	Unrecognizable Transmission - If there are any unrecognizable or inconsistent control data, the transmission will be rejected.
0824	TRANS Record A (TRANA) - Transmitter EFIN (SEQ 0110) must be present.
0825	Invalid Sequence of Records in Transmission - The data records of the transmission must be in the following sequence: TRANA, TRANB, Return Records (1-500 for dial-up or 1-10,000 for dedicated/leased line or high speed protocol), and RECAP.
	The format and content of the TRANA, TRANB, and RECAP Records must be exactly as defined in Part 2 Record Layouts.
0826-0829	RESERVED
0830	RECAP Record - Total EFT (SEQ 0020) does not equal IRS Computed EFT Count (Seq 0110, IRS Use). IRS Computed EFT Count (Seq 0110, IRS Use) is a program-computed count of Direct Deposit requests. It is incremented when any of a Direct Deposit data fields contains a non-blank character. This includes extraneous characters present in error. Direct Deposit requests include the one request on the Tax Form (SEQ 1272, 1274, 1276, 1278) and the three requests on Form 8888 (SEQ 0020, 0030, 0040, 0060; SEQs 0080, 0090, 0100, 0120; and SEQs 0140 0150, 0160, 0180).
0831	RECAP Record - Total Return Count (SEQ 0030) does not equal program-computed count. Total Return Count is a count of returns transmitted and is incremented each time the Primary SSN within a Record ID changes.
0832	RECAP Record – Total State-Only Return Count (SEQ 0130) does not equal program computed count. Total State-Only Return Count is a count of State-Only Returns transmitted and is incremented each time the Primary SSN within a Record ID changes.
0833-0839	RESERVED
0840	RECAP Record - The following fields must equal those in the Trans Record A (TRANA): IDENTIFICATION TRANA RECAP Electronic Trnsmtr Identification Number (ETIN) SEQ 0060 SEQ 0040 Julian Day of Transmission SEQ 0070 SEQ 0050 Transmission Sequence Number for SEQ 0080 SEQ 0060 Julian Day
0841-0899	RESERVED
0900	FORM 1040 - When Form 8919 Literal (SEQ 0364) is significant, Form 8919 Amount (SEQ 0365) must equal Total Wages (SEQ 0330) of Form(s) 8919 and vice versa.
0901	Form 1040 - When Schedule Q (Form 1066) Literal (SEQ 0827) equals "SCH Q", Schedule E must be present.
0902	Form 1040/1040A - When American Opportunity Credit (SEQ 1189) is significant, then amount must equal Refundable American Opportunity Credit (SEQ 0540) of Form 8863 and vice versa.
0903	Form 1040 - When COBRA Recapture Literal (SEQ 1112) equals "COBRA", COBRA Recapture Amount (SEQ 1113) must be significant and vice versa.
0904	Primary SSN (SEQ 0010) of the Tax Form cannot duplicate a Primary SSN within the same “drain” of returns.
0905	RESERVED
0906	Secondary SSN (SEQ 0030) of the Tax Return cannot duplicate a Secondary SSN within the same “drain” of returns.
0907	RESERVED
0908	Form 8283 – When Qualified Conservation or Reduced FMV Contribution (SEQ +0060, 0115, 0170, 0280 or 0390) equals “X”, then the corresponding field Qualified Conservation or FMV Statement (SEQ 0410) is required. An explanation is required.
0909	Form 8283 - When Restriction Yes (SEQ 0500) equals “X”, then the corresponding field Restriction Statement (SEQ 0510) must equal “STMBnn”. An explanation is required.
0910	Form 8283 - When Give Rights Yes (SEQ 0530) equals “X”, then the corresponding field Give Rights Yes Statement (SEQ 0540) must equal “STMBnn”. An explanation is required.
0911	Form 8283 - When Restriction on Use (SEQ 0560) equals “X”, then the corresponding field Restriction on Use Statement (SEQ 0570) must equal “STMBnn”. An explanation is required.
0912	Form 8283 – When the Vehicle Year (SEQ *+0033, 0087, 0143, 0225, 0335 or statement) is significant, then a corresponding Form 1098C must be present and the 1098-C Received Indicator (SEQ 0406) must equal “X” or Equivalent Contemporaneous Ack Stmt (SEQ 0412) must equal “STMbnn” and the Contemporaneous Ack Received Indicator (SEQ 0409) must equal “X”.
	Exception: Bypass this check if Fair Market Value A (SEQ +0055), Fair Market Value B (SEQ 0110), Fair Market Value C (SEQ 0165), Fair Market Value D, (SEQ 0270), or Fair Market Value E (SEQ 0380) is $500 or less.
	When the Vehicle Year (*+0651, 0721, 0791, 0865 or statement) is significant, then a corresponding Form 1098C must be present and the 1098-C Received Indicator (SEQ 0620) must equal “X” or Equivalent Contemporaneous Ack Stmt (SEQ 0630) must equal “STMbnn” and the Contemporaneous Ack Received Indicator (SEQ 0625) must equal “X”.
0913	Form 8283 - If 1098-C Received Indicator (SEQ 0406) or Contemporaneous Ack Received Indicator (SEQ 0409) equal "X" then Vehicle Year (SEQ 0033) must be significant or equal STMbnn".
	If 1098-C Received Indicator (SEQ 0620) or Contemporaneous Ack Received Indicator (SEQ 0625) equals "X" then ehicle Year (SEQ 0651) must be significant or equal "STMbnn".
0914	Form 2441/Schedule 2 - When Prior Year Expense Literal (SEQ 0318) is significant, then Prior Year Amt. (SEQ 0320), must be significant and Prior Yr. Expense Explan./Qual Person Name & SSN (SEQ @0322) must equal "STMbnn". An explanation is required.

Page Last Reviewed or Updated: 2013-04-11