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Error Reject Codes (ERC) 0001-0039 for 2011 Individual Income Tax Returns

ERC 

DESCRIPTION 
0001  Page 1 of Form 1040, 1040A, 1040EZ, or 1040-SS (PR) must be present. 
  The Summary Record must be present. 
0002  form 1040 - When More than Four Dependents Box (SEQ 0209), equals "X" Dependent first Name 1 (SEQ 0170) must equal "STMbnn".
0003  Tax Return Record Identification - The Tax Period of Form 1040/1040A/1040-SS (PR) (SEQ 0005) Page 1, must equal "201112" and Tax Period of Form 1040/1040A (SEQ 0765) and of Form 1040-SS(PR) (SEQ 1605) Page 2 must also equal "201112". 
0004  Tax Form - Primary SSN (SEQ 0010) must be within the valid ranges of SSN/ITIN's and cannot equal an ATIN. It must equal all numeric characters and cannot equal all blanks, zeros, ones, twos, threes, fours, fives, sixes, sevens, eights. Refer to Attachment 9 for valid ranges of Social Security/Taxpayer Identification numbers. .
  Primary SSN (SEQ 0010) is a required field. 
  Primary SSN (SEQ 0010) of the Tax Form must equal Taxpayer
Identification Number (SEQ 0003) of Tax Return Record Identification
Page 1. 
  Taxpayer Identification Number (SEQ 0003) of Tax Return Record
Identification Page 1 must be significant. 
0005  Statement Record - The maximum number of Statement References
within a tax return is 30. (A Statement Reference is defined as "STMbnn"; the value of "nn" refers to the Statement Number.)
0006  Tax Form - Only the following characters are permitted in the Primary Name Control (SEQ 0050) and Spouse's Name Control (SEQ 0055): alpha, hyphen, and space. The Name Control cannot contain leading or embedded spaces. The left-most position must contain an alpha character. 
  Primary Name Control (SEQ 0050) is a required field. 
  Spouse's Name Control (SEQ 0055) is a required field when Filing Status (SEQ 0130) equals "2" or "3". On Form 1040EZ, Spouse's Name Control (SEQ 0055) is a required field when Secondary SSN (SEQ 0030) is significant. 
  Form 8615 - Parent Name Control (SEQ 0045) must be significant and correctly formatted. 
  Form 8814 - Child Name Control (SEQ 0015) must be significant and correctly formatted. 
0007  Tax Form - Street Address (SEQ 0080) is alphanumeric and cannot have leading or consecutive embedded spaces. The left-most position must contain an alpha or numeric character. The only special characters permitted are space, hyphen (-), and slash (/).  
  Street Address (SEQ 0080) is a required field. 
  Exception: This check is not performed when Address Ind (SEQ 0097) equals “3”, indicating a foreign address. 
0008  Form 1040/1040A - Total Box 6a and 6b (SEQ 0167) must equal the
number of boxes checked for Exempt Self (SEQ 0160) and Exempt Spouse (SEQ 0163). 
  Form 1040/1040A/1040-SS (PR) - Filing Status (SEQ 0130) is a required field. 
0009  State Record - The size of the fixed unformatted state record exceeds the maximum length. 
0010  Each field can contain only the type of data specified in its Field Description in Part 2 Record Layouts. 
  Significant money amount fields must be right-justified (and zero-filled when transmitting in fixed format). Money amount fields must contain whole dollars (no cents). When a field is defined as "N (positive only)", the field must be present and must contain an amount greater than or equal to zero. 
  For numeric fields that can contain a literal value, entries must be left-justified and blank-filled when transmitting in fixed format. When transmitting in variable format, only significant characters are transmitted. 
  When transmitting in fixed or variable format, significant date fields must contain numeric characters in the following formats, unless otherwise specified in Part 2 Record Layouts: Year fields with a length of four positions = YYYY, date fields with six positions = YYYYMM, date fields with eight positions =
YYYYMMDD unless otherwise specified. 
  All alphanumeric fields must be left-justified (and blank-filled when transmitting in fixed format) unless otherwise specified. 
  Form Payment - Taxpayer's Day Time Phone Number (SEQ 0090) is a
required field and cannot equal all zeros or all blanks. 
0011  Form 1040/1040A - When Exempt Self (SEQ 0160) equals "X", Total
Exemptions (SEQ 0355) must be greater than zero. 
0012  Form 1040/1040A - If Overpaid (SEQ 1260) is significant and ES
Penalty Amount (SEQ 1300) is greater than Overpaid, then Amount
Owed (SEQ 1290) must be significant. If Overpaid (SEQ 1260) is
significant and ES Penalty Amount (SEQ 1300) is not greater than
Overpaid, then Amount Owed (SEQ 1290) cannot be significant. 
0013  RESERVED
0014  When there is an entry in a field defined as "NO ENTRY", the return will be rejected. (See Part 2 Record Layouts for "NO ENTRY" fields.) 
0015  Schedule A - The following literal values cannot be present in Other Expenses Type (SEQ 0420, 0432) or in Other Expense Type (SEQ 0475): "CASUALTY", "CHILD CARE", "CHILD-CARE", "CHILDCARE", "DEPENDENT CARE", "MEDICAL", "THEFT". 
0016  Tax Form - Zip Code (SEQ 0095) must be within the valid ranges of zip codes listed for the corresponding State Abbreviation (SEQ 0087). The zip code cannot end in "00", with the exception of 20500 (the White House zip code).
  Exception: This check is not performed when Address Ind (SEQ 0097) equals “3”, indicating a foreign address. 
0017 

Form 4137 - All of the following fields must be significant:
(SEQ 0010) Tip Income Name,
(SEQ0020) Tip Income SSN,
(SEQ 0030) Employer's Name,
(SEQ 0035) Employer ID Number, and
(SEQ 0040) Tips Received.

0018  Form 5329 - Name of Person Subject to Penalty Tax (SEQ 0010) and SSN of Person Subject to Penalty Tax (SEQ 0020) must be significant. 
0019  Tax Form - When Direct Deposit information is present, Routing Transit Number (RTN) (SEQ 1272) 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).
  Exception: Bypass this check if Form 8888 is present.
  Depositor Account Number (SEQ 1278) 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.  
  If Routing Transit Number (SEQ 1272) or Depositor Account Number (SEQ 1278) is significant, then Checking Account Indicator (SEQ 1274) or Savings Account Indicator (SEQ 1276) must equal "X". Both cannot equal "X".  
0020  Tax Form - Name Line 1 (SEQ 0060) cannot have leading or consecutive embedded spaces. The only characters permitted are alpha, space, ampersand (&), hyphen (-), and less-than sign ( < ) taxpayer's last name and cannot be preceded by or followed by a space.
  Name Line 1 (SEQ 0060) is a required field. 
  If the primary and the spouse have two different last names, the second less-than sign (< ) after the primary last name must be followed by an ampersand ("&").
0021  Tax Form - Name Line 2 (SEQ 0070) is alphanumeric and cannot have leading or consecutive embedded spaces. The only special characters permitted are space, ampersand (&), hyphen (-), slash (/), and percent (%).
0022  Tax Form - State Abbreviation (SEQ 0087) must be significant and consistent with the standard state abbreviations issued by the Postal Service. Refer to  
  State Abbreviation (SEQ 0087) is a required field. 
  Exception: This check is not performed when Address Ind (SEQ 0097) equals “3”, indicating a foreign address. 
0023  Tax Form - City (SEQ 0083) must be left-justified and must contain a minimum of three alpha characters. This field cannot contain consecutive embedded spaces and must contain only alphabetic characters and spaces. Do not abbreviate the city name. 
  City (SEQ 0083) is a required field. 
  Exception: This check is not performed when Address Ind (SEQ 0097) equals “3”, indicating a foreign address. 
0024  Tax Form - If Address Ind (SEQ 0097) equals "1" (APO/DPO/FPO Address), then City (SEQ 0083) must equal "APO", "DPO" or "FPO", and State Abbreviation (SEQ 0087) must equal "AA", "AE", or "AP" with the appropriate Zip Code (SEQ 0095). If State Abbreviation (SEQ 0087) equals "AA", "AE", or "AP", then Address Ind (SEQ 0097) must equal "1".
0025  RESERVED
0026   RESERVED
0027  Summary Record - Electronic Return Originator Name (SEQ 0010) must be significant. 
  Electronic EFIN of ERO (SEQ 0020) must be significant and equal to EFIN of Originator (SEQ 0008b) of Tax Return Record Identification Page 1. 
0028  Tax Return Record Identification Page 1 – EFIN of Originator (SEQ 0008b) must contain a valid two-digit EFIN prefix code.
0029  Tax Return Record Identification Page 1 - EFIN of Originator (SEQ 0008b) must be for a valid electronic filer. 
0030  Taxpayer Identification Number (SEQ 0003) of all data records in a tax return must contain the same Primary SSN. 
  Schedule Occurrence Number (SEQ 0005 of the Schedule Record Identification) and Form Occurrence Number (SEQ 0005 of the Form Record Identification) must be significant and in ascending, consecutive numerical sequence beginning with "0000001". 
  Note: For multiple occurrences of a schedule or form, the Page Number (SEQ 0002 of the Schedule or Form Record Identifications) must be sequential within each occurrence of a Schedule or Form. 
 

All pages of a multiple-page schedule or form must be present. Listed below are exceptions to this rule:
- Page 2 may be present without Page 1 and vice versa for the following: Schedule E, Form 4684, Form 4797, Form 8283, Form 8824, Form 8834, Form 8835 and Form 8853.
- Page 2 need not be transmitted if there are no entries for that page (but Page 2 cannot be present without Page 1) for the following: Schedule A, Schedule C, Schedule C (5713), Schedule D, Schedule F, Schedule H, Schedule O (5471), Form 2441, Form 4562, Form 5329, Form 6251, Form 8275, Form 8275-R, Form 8582-CR, Form 8594, Form 8606, Form 8621, Form 8697, Form 8801, Form 8835, Form 8862, Form 8912 and Form 8915.
- Pages 2, 3 and 4 are optional for Form 2210 and Form 8801 but Page 2, 3 and 4 cannot be present without Page 1.
- Pages 2 and 3 are optional for Form 8582 and Form 8801 but page 2 or 3 cannot be present without Page 1.
- Form 3468 page 1 can be present without page 2, but page 2 cannot be present without page 1. 
- Form 3800 page 1 cannot be present without page 2 and 3, page 2 cannot be present without page 3 and page 3 can be pesent without page 1 and 2.
- Form 4136 Page 1, 2, and 3 need not be transmitted if there are no entries for these pages (but Page 1, 2, or 3 cannot be present without Page 4).
- Pages 2-4 need not be transmitted if there are no entries for those pages (but these pages cannot be present without page 1) for the following: Form 5471, Form 5713.
- Form 6765 Page 1 need not be transmitted if there are no entries for that page (but Page 1 cannot be present without Page 2).
- Form 8379, Page 1 cannot be present without Page 2 and Page 2 cannot be present without Page 1.
- Form 8865 Pages 3-7 need not be transmitted if there are no entries for those pages. But these pages cannot be present without pages 1 and 2.
- Form 8889 Page 1 may be present without Page 2, but Page 2 can not be present without Page 1.
- State Record ST 0001 may be present without ST 0002, but ST 0002 cannot be present without ST 0001. 

  For Form 1040, Pages 1 and 2 must be present (Exception: State-Only returns), and the following cannot be present: Form 1040A Pages 1 and 2, Schedule 1, Schedule 2, Schedule 3, Form 1040EZ, Form 1040-SS (PR) Page 1 and 2. 
  For Form 1040A, Pages 1 and 2 must be present, and the following cannot be present: Form 1040 Pages 1 and 2, Form 1040EZ, Form 1040-SS (PR) Page 1 and 2. 
  For Form 1040EZ, must be present, and the following cannot be present: Form 1040 Pages 1 and 2, Form 1040A Pages 1 and 2, Form 1040-SS (PR) Page 1 and 2. 
  For Form 1040-SS (PR), Pages 1 and 2 must be present, and the following cannot be present: Form 1040 Pages 1 and 2, Form 1040A Pages 1 and 2, Form 1040EZ. 
  Schedule K-1 (Form 8865) will not be accepted without a Form 8865 being filed. 
For Form 5884B, this form can only be attached to Form 1040.
0031  Tax Return Record Identification Page 1 - Return Sequence Number (RSN) (SEQ 0007) must be numeric. 
0032  Tax Return Record Identification Page 1 - Declaration Control Number (DCN) (SEQ 0008) must be numeric. 
0033  Fields within a record cannot be longer than specified in Part 2 Record Layouts. 
  Name Line 1 (SEQ 0060) of the Tax Form can have a maximum of 35
characters; any more than 35 will be dropped. See Section 7.02 for Name Line 1 format. 
0034  Record ID Group - For each record, significant data must be present in the Record ID Group. 
0035  Field Sequence Numbers can not be duplicated and must be in ascending order within each record. Field Sequence Numbers must be valid for that record.
0036  Schedule C-EZ - Only one Schedule C-EZ is allowed for the Primary SSN and one for the Secondary SSN (a total of two Schedules C-EZ per tax return when Filing Status (SEQ 0130) equals "2"). When a taxpayer files Schedule C-EZ, no Schedule C is allowed for that taxpayer. See Section 4.02.2.a for
instructions for multiple occurrences of Schedules C/C-EZ. 
0037 Form 1040/1040A - The number of Dependent Name Controls (SEQ 0172, 0182, 0192, 0202 or in the related Statement Record), must equal the total of the following fields: Number of Children Who Lived with You (SEQ 0240), Number of Children Not Living with You (SEQ 0247), and Number of Other Dependents Listed (SEQ 0350).
0038 Form 1040A - Taxable Income (SEQ 0820) must be less than $100,000 and only the following can be present: Schedule B, Schedule EIC, Form W-2, Form 1099-R, Form 1310, Form 2120, Form 2210, Form 8379, Form 8606, Form 8615, Form 8812, Form 8815, Form 8833, Form 8862, Form 8863, Form 8880, Form 8888, Form 8901, Form 8915, Form 8917, Form 8930, Form 9465, FEC/Pension Record, Authentication Record, Preparer Note Record, Election Explanation Record, Regulatory Explanation Record and Form Payment.
0039  Form 1040EZ - Primary taxpayer (and secondary taxpayer when Secondary SSN (SEQ 0030) is significant) must be under age 65. If born January 01, 1947, taxpayer is considered to be age 65 at the end of 2011. Taxable Interest (SEQ 0380) cannot exceed $1,500, Taxable Income (SEQ 0820) must be less than $100,000, and only the following can be present: Form W-2, Form 1310, Form 8379, Form 8833, Form 8862, Form 8888, Form 9465, FEC/Pension Record, Authentication Record, Preparer Note Record, Election Explanation Record, Regulatory Explanation Record and Form Payment. 

 

Page Last Reviewed or Updated: 10-May-2013