Error Reject Code (ERC) 0915-1005 for 2011 Individual Income Tax Returns
| ERC | Description |
|---|---|
| 0915 | Form 8609-A – If Have Form 8609-No (SEQ 0060) equals “X”, the rest of the fields on the form must be blank. |
| 0916 | Form 8609-A – If Building Qualified Low-Income – No (SEQ 0080) equals “X”, the rest of the fields on the form must be blank. |
| 0917-0929 | RESERVED |
| 0930 | Form 6251 - The following fields (when significant) may not be negative: SEQs 0050, 0140, 0150, 0160, 0170, 0300, 0370. |
| 0931 | Form 1040/1040A - When Filing Status (SEQ 0130) equals "1" or "3" and Exempt Self (SEQ 0160) is significant and Total Boxes Checked (SEQ 0783), Must Itemize Indicator (SEQ 0786) and Modified Standard Deduction Ind (SEQ 0788) are blank and Schedule A is not present with the return, the Total Itemized or Standard Deduction (SEQ 0789 must equal $5,800. |
| 0932 | Form 1040/1040A – When Filing Status (SEQ 0130) equals “1” and Exempt Self (SEQ 0160) is significant and Total Boxes Checked (SEQ 0783) has a value of 1 and Must Itemize Indicator (SEQ 0786) and Modified Standard Deduction Ind (SEQ 0788) are blank and Schedule A is not present with the return, the Total Itemized or Standard Deduction (SEQ 0789) must equal $7,250. |
| 0933 | Form 1040/1040A – When Filing Status (SEQ 0130) equals “1” and Exempt Self (SEQ 0160) is significant and Total Boxes Checked (SEQ 0783) has a value of 2 and Must Itemize Indicator (SEQ 0786) and Modified Standard Deduction Ind (SEQ 0788) are blank and Schedule A is not present with the return, the Total Itemized or Standard Deduction (SEQ 0789) must equal $8,700. |
| 0934 | Form 1040/1040A – When Filing Status (SEQ 0130) equals “2” and Exempt Self (SEQ 0160) and Exempt Spouse (SEQ 0163) are significant and Total Boxes Checked (SEQ 0783), Must Itemize Indicator (SEQ 0786) and Modified Standard Deduction Ind (SEQ 0788) are blank and Schedule A is not present with the return, the Total Itemized or Standard Deduction (SEQ 0789) must equal $11,600. |
| 0935 | Form 1040/1040A – When Filing Status (SEQ 0130) equals “2” and Exempt Self (SEQ 0160) and Exempt Spouse (SEQ 0163) are significant and Total Boxes Checked (SEQ 0783) has a value of 1, and Must Itemize Indicator (SEQ 0786) and Modified Standard Deduction Ind (SEQ 0788) are blank and Schedule A is not present with the return, the Total Itemized or Standard Deduction (SEQ 0789) must equal $12,750. |
| 0936 | Form 1040/1040A – When Filing Status (SEQ 0130) equals “2” and Exempt Self (SEQ 0160) and Exempt Spouse (SEQ 0163) are significant and Total Boxes Checked (SEQ 0783) has a value of 2, and Must Itemize Indicator (SEQ 0786) and Modified Standard Deduction Ind (SEQ 0788) are blank and Schedule A is not present with the return, the Total Itemized or Standard Deduction (SEQ 0789) must equal $13,900. |
| 0937 | Form 1040/1040A – When Filing Status (SEQ 0130) equals “2” and Exempt Self (SEQ 0160) and Exempt Spouse (SEQ 0163) are significant and Total Boxes Checked (SEQ 0783) has a value of 3, and Must Itemize Indicator (SEQ 0786) and Modified Standard Deduction Ind (SEQ 0788) are blank and Schedule A is not present with the return, the Total Itemized or Standard Deduction (SEQ 0789) must equal $15,050. |
| 0938 | Form 1040/1040A – When Filing Status (SEQ 0130) equals “2” and Exempt Self (SEQ 0160) and Exempt Spouse (SEQ 0163) are significant and Total Boxes Checked (SEQ 0783) has a value of 4, and Must Itemize Indicator (SEQ 0786) and Modified Standard Deduction Ind (SEQ 0788) are blank and Schedule A is not present with the return, the Total Itemized or Standard Deduction (SEQ 0789) must equal $16,200. |
| 0939 | Form 1040/1040A – When Filing Status (SEQ 0130) equals “5” and Exempt Self (SEQ 0160) is significant and Total Boxes Checked (SEQ 0783), Must Itemize Indicator (SEQ 0786) and Modified Standard Deduction Ind (SEQ 0788) are blank and Schedule A is not present with the return, the Total Itemized or Standard Deduction (SEQ 0789) must equal $11,600. |
| 0940 | Form 1040/1040A – When Filing Status (SEQ 0130) equals “3” and Exempt Self (SEQ 0160) is significant and Total Boxes Checked (SEQ 0783) has a value of 1 and Must Itemize Indicator (SEQ 0786) and Modified Standard Deduction Ind (SEQ 0788) are blank and Schedule A is not present with the return, the Total Itemized or Standard Deduction (SEQ 0789) must equal $6,950. |
| 0941 | Form 1040/1040A – When Filing Status (SEQ 0130) equals “3” and Exempt Self (SEQ 0160) is significant and Total Boxes Checked (SEQ 0783) has a value of 2 and Must Itemize Indicator (SEQ 0786) and Modified Standard Deduction Ind (SEQ 0788) are blank and Schedule A is not present with the return, the Total Itemized or Standard Deduction (SEQ 0789) must equal $8,100. |
| 0942 | Form 1040/1040A – When Filing Status (SEQ 0130) equals “4” and Exempt Self (SEQ 0160) is significant and Total Boxes Checked (SEQ 0783) is blank and Must Itemize Indicator (SEQ 0786) and Modified Standard Deduction Ind (SEQ 0788) are blank and Schedule A is not present with the return, the Total Itemized or Standard Deduction (SEQ 0789) must equal $8,500. |
| 0943 | Form 1040/1040A – When Filing Status (SEQ 0130) equals “4” and Exempt Self (SEQ 0160) is significant and Total Boxes Checked (SEQ 0783) has a value of 1 and Must Itemize Indicator (SEQ 0786) and Modified Standard Deduction Ind (SEQ 0788) are blank and Schedule A is not present with the return, the Total Itemized or Standard Deduction (SEQ 0789) must equal $9,950. |
| 0944 | Form 1040/1040A – When Filing Status (SEQ 0130) equals “4” and Exempt Self (SEQ 0160) is significant and Total Boxes Checked (SEQ 0783) has a value of 2 and Must Itemize Indicator (SEQ 0786) and Modified Standard Deduction Ind (SEQ 0788) are blank and Schedule A is not present with the return, the Total Itemized or Standard Deduction (SEQ 0789) must equal $11,400. |
| 0945 | Form 1040 – When Other Tax (SEQ 0883) equals “X”, then 962 Election Explanation (SEQ 0886) must equal “STMbnn”. |
| 0946 | Form 1040/A - When Filing Status (SEQ 0130) equals "3" and Spouse's Name (SEQ 0140) equals "NRA" then Secondary SSN (SEQ 0030), Exempt Spouse (SEQ 0163), Exempt Spouse Name (SEQ 0164) and Exempt Spouse Name Control (SEQ 0165) must be blank. |
| 0947 | Form 1040/A/EZ - You appear to be a bonafide resident of Puerto Rico with only Puerto Rico income. You do not have a U.S. tax filing obligation. |
| 0948 | Form 1040/1040A – When Filing Status (SEQ 0130) equals “5” and Exempt Self (SEQ 0160) is significant and Total Boxes Checked (SEQ 0783) has a value of 1, and Must Itemize Indicator (SEQ 0786) and Modified Standard Deduction Ind (SEQ 0788) are blank and Schedule A is not present with the return, the Total Itemized or Standard Deduction (SEQ 0789) must equal $12,750. |
| 0949 | Form 1040/1040A – When Filing Status (SEQ 0130) equals “5” and Exempt Self (SEQ 0160) is significant and Total Boxes Checked (SEQ 0783) has a value of 2, and Must Itemize Indicator (SEQ 0786) and Modified Standard Deduction Ind (SEQ 0788) are blank and Schedule A is not present with the return, the Total Itemized or Standard Deduction (SEQ 0789) must equal $13,900. |
| 0950 | Form 8873 - When Election Under Section 942(a)(3) (SEQ 0020) equals “X”, Attachment Election Under Section 942(a)(3) (SEQ 0025) must equal “STMbnn”. |
| 0951 | Form 8873 - When Election Extraterritorial Income Exclusion FSC (SEQ 0030) equals “X”, Attachment Election Extraterritorial Exclusion FSC (SEQ 0035) must equal “STMbnn”. |
| 0952 | Form 8873 - When Aggregate on Tabular Schedule (SEQ 0085) equals “X”, Attachment to Tabular Schedule (SEQ 0090) must equal “STMbnn”. |
| 0953 | Form 8873 - When Tabular Schedule of Transactions (SEQ 0095) equals “X”, Attachment to Schedule of Transactions (SEQ 0100) must equal “STMbnn”. |
| 0954 | Form 8873 - When Group of Transactions (SEQ 0110) equals “X”, Attachment to Group of Transactions (SEQ 0115) must equal “STMbnn” |
| 0955 | Form 8873 - When Additional Section 263A Costs Trade (SEQ 0310) or Additional Section 263A Costs Sale and Lease (SEQ 0320) is significant, Attachment to Section 263A Costs (SEQ 0325) must equal “STMbnn”. |
| 0956 | Form 8873 - When Other Costs Trade (SEQ 0330) or Other Costs Sale And Lease (SEQ 0340) is significant, Attachment Other Costs (SEQ 0345) must equal “STMbnn”. |
| 0957 | Form 8873 - When Other Expenses and Deductions Trade (SEQ 0430) or Other Expenses and Deductions Sale and Lease (SEQ 0440) is significant, Attachment for Other Expenses and Deductions (SEQ 0445) must equal “STMbnn”. |
| 0958-0966 | RESERVED |
| 0967 | Form 1040/1040A - When Tuition and Fees Deduction (SEQ 0705) of Form 1040/1040A is significant, Form 8917 must be present. |
| 0968 | Form 8917 - You cannot claim the tuition and fees deduction if another person can claim an exemption for you as a dependent on his or her tax return. |
| 0969-0970 | RESERVED |
| 0971 | Form 1116 - When Allocable Expenses A (SEQ 0200) is significant, Allocable Expense Statement A (SEQ 0205) must equal “STMbnn”, or When Allocable Expenses B (SEQ 0320) is significant, Allocable Expense Statement B (SEQ 0325) must equal “STMbnn”, or When Allocable Expenses C (SEQ 0440) is significant, Allocable Expense Statement C (SEQ 0445) must equal “STMbnn”. |
| 0972 | Form 1116 - When Other Deductions A (SEQ 0220) is significant, Other Deductions Statement A (SEQ 0225) must equal “STMbnn”, or When Other Deductions B (SEQ 0340) is significant, Other Deductions Statement B (SEQ 0345) must equal “STMbnn”, or When Other Deductions C (SEQ 0460) is significant, Other Deductions Statement C (SEQ 0465) must equal “STMbnn”. |
| 0973 | Form 1116 - When Taxes Witheld on (SEQ 0610) Dividends Foreign Curr. A, or (SEQ 0620) Taxes Witheld Rent/Roy. Foreign Curr. A, or (SEQ 0630) Taxes Witheld on Interest Foreign Curr. A, or Other Taxes Paid/Accrued Foreign Curr. A (SEQ 0640) is significant, Taxes Wthld/Paid/Accrued Curr. A Statement (SEQ 0645) must equal “STMbnn”, or When Taxes Wthld on (SEQ 0710) Dividends Foreign Curr. B, or (SEQ 0720) Taxes Wthld Rent/Roy. Foreign Curr. B, or (SEQ 0730) Taxes Wthld on Interest Foreign Curr. B, or (SEQ 0740) Other Taxes Paid/Accrued Foreign Curr. B is significant, Taxes Wthld/Paid/Accrued Curr. B Statement (SEQ 0745) must equal “STMbnn”, or (SEQ 0810) When Taxes Wthld on Dividends Foreign Curr. C, or (SEQ 0820) Taxes Wthld Rent/Roy. Foreign Curr. C, or (SEQ 0830) Taxes Wthld on Interest Foreign Curr. C, or (SEQ 0840) Other Taxes Paid/Accrued Foreign Curr. C is significant, Taxes Wthld/Paid/Accrued Curr. C Statement (SEQ 0845) must equal "STMbnn”. |
| 0974 | Form 1116 - When Carryback/Carryover Amount (SEQ 0950) is Significant, Carryback/Carryover Explanation (SEQ 0940) must equal “STMbnn”. |
| 0975 | Form 1116 - When Foreign Tax Reduction Amount (SEQ 0980) is significant, Foreign Tax Reduction Explanation (SEQ 0970) must equal “STMbnn”. |
| 0976 | RESERVED |
| 0977 | Form 1116 - When Alt Method To Source Compensation (SEQ 0194) Equals “X”, Alt Method To Source Comp Statement (SEQ 0195) must Equal “STMbnn”. |
| 0978-0984 | RESERVED |
| 0985 | Form T - If Form T, Date Acquired (SEQ 0090) or Date of Sale (SEQ 1500) is significant then the date must be within the current tax year. |
| 0986 | Form T - When Other Consideration Amount (SEQ 0130) is significant, Other Consideration Amount Statement (SEQ 0135) must equal "STMbnn”. |
| 0987 | Form T - When Section 631(a) Timber Cutting Election – Yes Box (SEQ 1310) equals “X”, Section 631(a) Adjusted Basis Statement (SEQ 1315) must equal “STMbnn”, and Section 631(a) Cut Timber Detail Statement (SEQ 1325) must equal “STMbnn”, and Section 631(a) Timber Valuation Statement (SEQ 1335) must equal “STMbnn”, and Section 631(a) Valuation Comparison Statement (SEQ 1345) must equal “STMbnn”, and Section 631(a) Operations Statement (SEQ 1355) must equal “STMbnn”, and Section 631(a) Activity Status Statement (SEQ 1365) must equal “STMbnn”. |
| 0988 | Form T - When Other Consideration Amount-S (SEQ 1540) is significant, Other Consideration Amount-S Statement (SEQ 1545) must equal "STMbnn”. |
| 0989 | Form 8917 - Student's SSN (SEQ 0040, 0090, 0140) cannot be claimed as a Tuition and Fees deduction when a Student's SSN (SEQ 0035, 0105, 0175, 0275, 0315, 0355) of Form 8863 is claimed for the same student. |
| 0990 | Form 8917 - One of the following must equal "X": Tuition and Fees Deduction-Yes Box (SEQ 0200) or Tuition and Fees Deduction-No Box (SEQ 0210) and both cannot be blank and both cannot equal "X". |
| 0991 | Form 8917 - If any field of a student line on Form 8917, including statements, is significant, then all fields of the student line must be significant. Each student line includes |
| 0992 | Form 8917 - If Tuition and Fees Deduction-Yes Box (SEQ 0200) is significant, the Tuition and Fees Deduction Amt (SEQ 0220) can not exceed $2000 when Subtract Line 4 from Line 3 (SEQ 0190) is more than $65,000 ($130,000 MFJ). |
| 0993 | Form 8917 - If Tuition and Fees Deduction-No Box (SEQ 0210) is significant, the Tuition and Fees Deduction Amt (SEQ 0220) can not exceed $4000 when Subtract Line 4 from Line 3 (SEQ 0190) is less than $65,000 ($130,000 MFJ). |
| 0994 | Form 8917 - Subtract Line 4 from Line 3 (SEQ 0190) must be $80,000 or less ($160,000 of less if MFJ). |
| 0995 | Form 8917 - Tuition and Fees Deduction Amt (SEQ 0220) must equal Form 1040 Line 34 (SEQ 0705), or Form 1040A Line 19 (SEQ 0705). |
| 0996 | Form 8917 - Each Student's SSN (SEQ 0040, 0090, 0140), must equal either the Primary SSN (SEQ 0140) or the Secondary SSN (SEQ 0030) or a Dependent SSN (SEQ 0175, 0185, 0195, 0205) on Form 1040/1040A. |
| 0997 | Form 8917 - If present, Total Inc (SEQ 0170) on Form 8917 must match Total Income (SEQ 0600) on Form 1040/1040A, and vice versa. |
| 0998 | Form 8917 - The student entries must begin on Line 1. No lines may be skipped when completing the student information. |
| 0999 | A maximum of 96 Error Reject Codes can be provided in the acknowledgment file. If more than 96 reject conditions are identified, the 96th Error Reject Code will be replaced with "0999". |
| 1000 | Form 1310 – When the Filing Status (SEQ 0130) of the Tax Form does not equal “2” (Married Filing Jointly) and the Refund (SEQ 1270) of the Tax Form is significant, then Form 1310 must be present and the Decedent's sSN (SEQ 0040) must equal the Primary SSN (SEQ 0010) of the Tax Form. |
| 1001 | Form 1310 – When the Filing Status (SEQ 0130) of the Tax Form equals “2” (Married Filing Jointly), the Decedent's SSN (SEQ 0040) must equal either the Primary SSN (SEQ 0010) or the Secondary SSN (SEQ 0030) of the Tax Form. |
| 1002 | Form 1310 – The Tax Year Decedent Due Refund (SEQ 0010) must equal the current tax year. |
| 1003 | Form 1310 – The year of the Date of Death (SEQ 0030) must equal the current tax year or processing year. |
| 1004 | Form 1310 – The Date of Death (SEQ 0030) must be significant and match either the Primary Date of Death (SEQ 0020) or the Secondary Date of Death (SEQ 0040) on the Tax Form. |
| 1005 | Form 1310 – When Person Other Than A or B Claiming Decedent Refund (SEQ 0190) equals "X", then all of the following fields must also equal "X": Did Decedent Leave a Will "YES" Box (SEQ 0210) or Did Decedent Leave a Will "NO" Box (SEQ 0220), Court Appointed Personal Rep "NO" Box (SEQ 0240), Personal Rep will be Appointed "NO" Box (SEQ 0260) and Refund Paid out According to State Laws "YES" Box (SEQ 0270). |
Page Last Reviewed or Updated: 2013-04-11
