Error Reject Codes 1077-1241 for 2011 Individual Income Tax Returns
| ERC | Description |
|---|---|
| 1077 | Summary Record – Number of Form 8949 STCGL Records (SEQ 0137) must equal the number of Form 8949 STCGL Records computed by the IRS. |
| 1078 | Summary Record – Number of Form 8949 LTCGL Records (SEQ 0138) must equal the number of Form 8949 LTCGL Records computed by the IRS. |
| 1079-1084 | RESERVED |
| 1085 | Form 8889 - SSN of HSA account beneficiary (SEQ 0010) must equal Primary SSN (SEQ 0010) or Secondary SSN (SEQ 0030) of Form 1040. |
| When both spouses are filing Form 8889, the Form 8889 for the primary taxpayer must precede the Form 8889 for the secondary taxpayer. | |
| 1086 | RESERVED |
| 1087 | Form 1040 - When F8889 Literal (SEQ 1135) equals “HSA” and F8889 Amount (SEQ 1136) is significant, then Form 8889 must be present. |
| 1088 | Form 1040 - If Health Savings Account Deduction Amount (SEQ 0635) is significant, then Form 8889 must be present. |
| 1089-1093 | RESERVED |
| 1094 | Form 1040 - When Filing A Community Property State Return (SEQ 1317) is significant, the Allocation Record must be present and the Filing Status equals "3" (SEQ 0130), the State Abbreviation (SEQ 0087) must equal one of the following states: AZ (Arizona), CA (California), ID (Idaho), LA (Louisiana), NM (New Mexico), NV (Nevada), TX (Texas), WA (Washington) and WI (Wisconsin) and vice versa. |
| 1095 | Allocation Record - When the Allocation Record is present, Total Income (SEQ 0250) must be significant and cannot be zero filled or blank. Exception: This check is bypassed when Combat Pay has been excluded from Income. |
| 1096 | Summary Record - Count of Allocation Record (SEQ 0105) must equal the count of Allocation Record computed by the IRS. |
| 1097-1101 | RESERVED |
| 1102 | Form 8888 - When Amount used for Bond Purchases (SEQ 0305) or Amount used for Yourself, Your Spouse/Other (SEQ 0310, 0350) are significant, the amounts must be a multiple of $50 and can not exceed $5000. |
| 1103-1104 | RESERVED |
| 1105 | Form 4562 – When only one Form 4562 is present, Sect 179 Summary Form Indicator (SEQ 0008) must not equal “X”. When more than one Form 4562 is present, Sect 179 Summary Form Indicator (SEQ 0008) of the second and subsequent occurrences must not equal “X”. |
| 1106 | Form 4562 - When more than one Form 4562 is present and Sect 179 Summary Form Indicator (SEQ 0008) does not equal “X”, on any occurrence, only one occurrence of the form can contain entries in SEQs 0011 through 0094. In other words, if a Section 179 deduction is allocated entirely to one business or activity, only one Form 4562 can contain Section 179 deduction entries. |
| 1107 | Form 4562 – When more than one Form 4562 is present and Sect 179 Summary Form Indicator (SEQ 0008) of the first occurrence equals “X”, the following restrictions apply. Only the first occurrence of the form can contain entries in SEQs 0008, 0011 through 0090, and 0094. The first occurrence cannot contain entries in SEQs 0096 through 2420. Refer to Form 4562 Line 12 instructions. |
| 1108 | RESERVED |
| 1109 | Form 8888 – If the Three Account Indicator Box (SEQ 0300) is checked then Routing Transit Numbers (SEQ 0020, 0080 and 0140) and Account Numbers (SEQ 0060, 0120 and 0180) must be significant. |
| 1110 | Form 8888 – Total Refund Allocation (SEQ 0400) must equal Refund (SEQ 1270) on the Tax Form. |
| 1111 | Tax Form – If Form 8888 Box (SEQ 1271) equals "X", then Form 8888 must be present and vice versa. |
| 1112 | Form 8888 – If the Two Account Indicator Box (SEQ 0200) is significant, then Routing Transit Numbers (SEQ 0020 and 0080) and Account Numbers (SEQ 0060 and 0180) must also be significant. |
| 1113 | Form 8888 – First Account (SEQ 0010), Second Account (SEQ 0070) and Third Account (SEQ 0130) Amount Used for bond Purchases (SEQ 0305), Amount Used for Yourself, Your Spouse/Other (SEQ 0310, 0350) and Refunded by Check (SEQ 0390) or any combination of these seven lines must equal Total Refund Allocation (SEQ 0400). |
| 1114 | Form 8888 - When any one of the following fields are significant, they all must be significant: Amount to be Deposited in First Account (SEQ 0010); Routing Transit Number (SEQ 0020); Checking Account Indicator (SEQ 0030) or Savings Account Indicator (SEQ 0040) and Depositor Account Number (SEQ 0060). This is true for the second and third occurences as well. All Direct Deposit Amounts (SEQ 0010, 0070 or 0130) must be greater than zero. |
| 1115 | Form 8888 - When Direct Deposit information is present, Routing Transit Number (RTN) (SEQ 0020, 0080, 0140) 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). See Section 6 for optional RTN validation. |
| 1116 | Form 8888 - Depositor Account Number (SEQ 0060, 0120, 0180) must be alphanumeric (i.e., only alpha characters, numeric characters and hyphens) and must be left justified with trailing blanks if less than 17 positions, and cannot equal all zeros. |
| 1117 | Form 8888 - If Routing Transit Number (SEQ 0020, 0080 and/or 0140) or Depositor Account Number (SEQ 0060, 0120 and/or 0180) is significant, then Checking Account Indicator (SEQ 0030, 0090 and/or 0150) or Savings Account Indicator (SEQ 0040, 0100 and/or 0160) must equal “X”. Both cannot equal “X”. |
| 1118 | Form 8888 – Direct Deposit account lines (SEQs 0010-0060, 0070-0120, and 0130-0180) must be completed in order (first account, second account, third account) without skipping lines. |
| 1119 | Tax Form – When Direct Deposit information (SEQs 1272, 1274, 1276, 1278) is present, Form 8888 may not be present, and vice versa. |
| 1120 | Form 4684 – If more than one Form 4684 is present, only the first occurrence of Form 4684 can contain entries in the following fields: Total Line 12 Amount (SEQ 0400), Total Casualty or Theft Gain (SEQ 0410), Line 14 more than Line 13 (SEQ 0420), Line 13 more than Line 14 (SEQ 0430),10% of Adjusted Gross Income (SEQ 0456) and Subtract Line 19 from Line 18 (SEQ 0458). |
| 1121 | Form 4684 - If Revenue Procedure 2009-20 Indicator equals "X", then Paper document Indicator 12 (SEQ 0179) of the Summary Record must equal "1". |
| 1122-1123 | RESERVED |
| 1124 | Form 1040 – If Domestic Production Activities Deduction (SEQ 0710) of Form 1040 is significant, then the amount must be equal to Domestic Production Activities Deduction (SEQ 0230) of Form 8903. |
| 1125-1136 | RESERVED |
| 1137 | Form 1040/1040A/1040EZ - When SEQ 0595, Protective Section 108(i) ELC Record Ind equals "X", and Election Explanation Record must be present. |
| 1138-1140 | RESERVED |
| 1141 | Form 8888 - When Co-owner or Beneficiary Name (SEQ 0330) is present, the Owner's Name for the Bod Registration (SEQ 0320) must also be present. |
| When Co-owner or Beneficiary Name (SEQ 0330) is present, Owner's Name for the Bond Registration (SEQ 0360) must also be present. | |
| 1142 | Form 8888 - When significant, (SEQ 0320, 0330, 0360 and 0370) can only contain Alpha characters and allowable character "hyphen". |
| 1143 | Form 8888 - When Beneficiary Indicator (SEQ 0340) is "X", then Owner's Name for the Bond Registration (SEQ 0320) and Co-owner or Beneficiary Name (SEQ 0330) must be significant. |
| When Beneficiary Indicator (SEQ 0380) is "X", then Owner's Name for the Bond Registration (SEQ 0360) and Co-owner or Beneficiary Name (SEQ 0370) must be significant. | |
| 1144 | Form 8888 - When Owner's Name for the Bond Registration (SEQ 0320) and Co-owner or Beneficiary Name (SEQ 0330) are present, then Amount Used for Yourself, Your Spouse/Other (SEQ 0310) must be significant. |
| When Owner's Name for the Bond Registration (SEQ 0360) and Co-owner or Beneficiary name (SEQ 0370) are present, then Amount Used for Yourself, Your Spouse/Other (SEQ 0350) must be significant. | |
| 1145 | Form 8888 - When form 8888 is present neither Primary Date of Death (SEQ 0020) nor Secondary Date of Death (SEQ 0040) of Tax Form can be significant. |
| 1146 | Form 8888 - If Amount Used for Yourself, Your spouse/Other (SEQ 0350) is significant, then Amount Used for Yourself, Your Spouse/Other (SEQ 0310) must also be significant. |
| 1150 | Authentication Record – An Authentication Record must be present when the Practitioner PIN, Self-Select PIN by Practitioner, Online Self-Select PIN or Regular Online (Form 8453-OL) is used. |
| 1151 | Authentication Record – When the PIN Type Code (SEQ 0008) equals “P”, “S”, or “O”, the following fields must be significant: Taxpayer Signature Date (SEQ 0070), Jurat/Disclosure Code (SEQ 0075), and PIN Authorization Code (SEQ 0080). |
| 1152-1154 | RESERVED |
| 1155 | Authentication Record – When the Primary Taxpayer Signature (SEQ 1321) or Spouse Signature (SEQ 1324) on the Tax Return is significant, the PIN TYPE Code (SEQ 0008) on the Authentication Record must equal “P”, “S”, or “O”. |
| 1156 | Tax Form - If the Primary Taxpayer Signature (SEQ 1321) or the Spouse Signature (SEQ 1324) is significant, then it must be numeric and not all zeros, and the Authentication Record must be present. |
| 1157-1189 | RESERVED |
| 1190 | Form 5405 – Only one of the following SEQ Numbers can equal “X”. Sold Home to Unrelated Person with Gain (SEQ 0340), Sold Home to Unrelated Person without Gain (SEQ 0350), Sold Home to Related Person (SEQ 0360), Converted Home to Rental or Business Use (SEQ 0370), Transferred Home to Spouse or Ex-Spouse (SEQ 0380), Home was Destr, Condemn, or Disp/Acq New Home (SEQ 0400), Home was Destr, Condemn, or Disp/No New Home (SEQ 0410), Taxpayer Deceased (SEQ 0420). |
| Only one of the following SEQ Numbers can equal “X”. Disposition or Change in main Home (SEQ 0450), Installment Repayment for 2008 Purchases (SEQ 0460). | |
| 1191 | Form 5405 – Date of Main Home Change (SEQ 0320) must be later than 04/07/2008 and before 01/01/2011. |
| 1192 | Form 5405 - If one of the following fields: |
| 1193 | Form 5405 - If Repayment Amount (SEQ 0470) of Form(s) 5405 is significant, then either Sold Home to Unrelated Person (SEQ 0360), or Converted Home to Rental or Business Use (SEQ 0370), or Converted Home to Rental or Business Use (SEQ 0370), Taxpayer Deceased (SEQ 0420) must be greater than zero. |
| 1194 | Form 5405 - If Sold Home to Unrelated Person with Gain (SEQ 0340), or Sold Home to Related Person (SEQ 0360), or Converted Home to Rental or Business Use (SEQ 0370), or Home was Destroyed/No New Home (SEQ 0410) of Form 5405 equals "X", then the Repayment Amount (SEQ 0470) must be greater than zero. |
| 1195 | Form 5405 - When only one Form 5405 is present, SSN (SEQ 0310) must equal Primary SSN (SEQ 0010) or Secondary SSN (SEQ 0030) of Form 1040. |
| When two Forms 5405 are present, SSN (SEQ 0310) of the first Form 5405 must equal Primary SSN (SEQ 0010) of Form 1040 and SSN (SEQ 0310) of the second Form 5405 must equal Secondary SSN (SEQ 0030) of Form 1040. | |
| 1196 | Form 5405 - If Transferred Home to Ex-Spouse Box (SEQ 0380) equals "X", then Ex-Spouse Name (SEQ 0390) must be significant and vice versa. |
| 1197 | Form 5405 - If Gain on Sale of Main Home (SEQ 0440) is significant then Sold Home to Unrelated Person Wtih Gain (SEQ 0340) must equal "X". |
| 1198-1199 | RESERVED |
| 1200 | Form 8891 - Registered Retirement Savings Plan Box (SEQ 0110) and Registered Retirement Income Fund Box (SEQ 0120) cannot both equal “X”, and cannot both equal blank. |
| 1201 | Form 8891 - Beneficiary Plan Status Box (SEQ 0130) and Annuitant Plan Status Box (SEQ 0140) cannot both equal “X”, and cannot both equal blank. |
| 1202 | Form 8891 - If Annuitant Plan Status Box (SEQ 0140) equals “X”, Previous U.S. Tax Deferral Elect “Yes” Box (SEQ 0150), and Previous U.S. Tax Deferral Elect “No” Box (SEQ 0160), and U.S. Tax Deferral New Elect Box (SEQ 0180) cannot equal “X”, and First Year U.S. Tax Deferral Elect (SEQ 0170) cannot be significant. |
| 1203 | Form 8891 - If Annuitant Plan Status Box (SEQ 0140) equals blank, Previous U.S. Tax Deferral Elect “Yes” Box (SEQ 0150) and Previous U.S. Tax Deferral Elect “No” Box (SEQ 0160) cannot both equal “X”, and cannot both equal blank. |
| 1204 | Form 8891 - If Annuitant Plan Status Box (SEQ 0140) equals blank, and if Previous U.S. Tax Deferral Elect “Yes” Box (SEQ 0150) equals “X”, First Year U.S. Tax Deferral Elect (SEQ 0170) must be significant, and U.S. Tax Deferral New Elect Box (SEQ 0180) cannot equal “X”. |
| 1205 | Form 8891 - If Annuitant Plan Status Box (SEQ 0140), or Previous U.S. Tax Deferral Elect “Yes” Box (SEQ 0150), or U.S. Tax Deferral New Elect Box (SEQ 0180) equals “X”, then Current Year Plan Contributions (SEQ 0220), Current Year Undistributed Interest (SEQ 0230), Current Year Undistributed Ordinary Dividends (SEQ 0240), Current Year Undistributed Qualified Dividends (SEQ 0250), Current Year Undistributed Capital Gains (SEQ 0260), Current Year Undistrib Other Income Total Amount (SEQ 0280) cannot be significant, and Current Year Undistrib Other Income List Statement (SEQ 0270) cannot be significant, and cannot equal “STMbnn”. |
| 1206-1227 | RESERVED |
| 1228 | Form 8919 - If Reason Code(s) (SEQ 0050, 0110, 0170, 0230, 0290) or Statement Record equals "A", "B", or "C" then corresponding IRS Determination or Corresp Date Recvd (SEQ 0060, 0120, 0180, 0240, 0300) or Statement Field must equal valid date. |
| 1129 | Form 8919 - If Employer's Name (SEQ 0030, 0090, 0150, 0210, 0270) or Statement Record are significant, then corresponding Employer's EIN (SEQ 0040, 0100, 0160, 0220, 0280) or Statement Field must be present and corresponding Reason Code(s) (SEQ 0050, 0110, 0170, 0230, 0290) or Statement Field must be present. |
| 1230 | Form 1040 - When Form 8919 Block (SEQ 1087) equals “X”, Form 8919 must be present and vice versa. |
| 1231 | Form 8919 – Wage Recipient Name (SEQ 0010) and Wage Recipient SSN (SEQ 0020) must be significant. |
| 1232 | Form 8919 – Wage Recipient SSN (SEQ 0020) on the first Form 8919 must equal Primary SSN (SEQ 0010) or Secondary SSN (SEQ 0030) of Form 1040. |
| 1233 | Form 8919 – Wage Recipient SSN (SEQ 0020) on the second Form 8919 must equal Secondary SSN (SEQ 0030) of Form 1040 and must not be equal to Wage Recipient SSN (SEQ 0020) on the first Form 8919. When both spouses are filing Form 8919, the Form 8919 for the primary taxpayer must precede the Form 8919 for the secondary taxpayer. |
| 1234 | Form 8930 - SSN of Taxpayer (SEQ 0010) must be significant and equal to Primary SSN (SEQ 0010) or Secondary SSN (SEQ 0030) of Form 1040/1040A. |
| 1235 | Form 8930 - SSN of Taxpayer (SEQ 0010) on the second Form 8930 must be significant and equal to Secondary SSN (SEQ0030) of Form 1040/1040A and must not be equal to SSN of Taxpayer (SEQ 0010) on the first Form 8930. When both spouses are filing Form 8930, the Form 8930 for the primary taxpayer must precede the Form 8930 for the secondary taxpayer. |
| 1236-1239 | RESERVED |
| 1240 | Tax Form – Bona fide residents of Puerto Rico with income excluded under Internal Revenue Code Section 933 should file Form 1040-PR or Form 1040-SS to claim Additional Child Tax Credit. |
| 1241 | Form 1040-SS (PR) – Bona fide residents of Puerto Rico must have at least three or more Qualifying Children to be eligible to claim the Additional Child Tax Credit. |
Page Last Reviewed or Updated: 11-Apr-2013
