"BR Tag","Requirement text","Name","Rule Number [1 - Flt:Y Srt:A]","Error Category","Severity"
"BR11.3 ","If Form 1120-F, Line 5f, ""Credit for Tax Paid on Undistributed Capital Gains"" has a non-zero value, then Form 2439 must be attached.","","F1120F-003","Missing Document","Reject"
"BR11.4 ","If Form 1120-F, Line 5g, has a non-zero value, then Form 4136 must be attached.","","F1120F-004","Missing Document","Reject"
"BR11.5 ","If Form 1120-F, Line 6, check box ""Form 2220 is attached"" is checked, then Form 2220 must be attached.","","F1120F-005","Missing Document","Reject"
"BR11.6 ","If Form 1120-F, Line 6, check box ""Form 2220 is attached"" is checked, then no more than one Form 2220 must be attached.","","F1120F-006","Multiple Documents","Reject"
"BR11.8 ","If Form 1120-F, Section II, Line 8 has a non-zero value, then Schedule D (Form 1120) must be attached.","","F1120F-008","Missing Document","Reject"
"BR11.12 ","If Form 1120-F, Section II, Line 20 has a non-zero value, then Form 4562 must be attached.","","F1120F-012","Missing Document","Reject"
"BR11.13 ","If Form 1120-F, Section II, Line 25 has a non-zero value, then Form 8903 must be attached.","","F1120F-013","Missing Document","Reject"
"BR11.14 ","If Form 1120-F, Schedule A, Line 9c checkbox ""LIFO Inventory method adopted"" is checked, then Form 970 must be attached.","","F1120F-014","Missing Document","Reject"
"BR11.15 ","If Form 1120-F, Schedule J, Line 1 checkbox is checked, then Schedule O (Form 1120) must be present in the return.","","F1120F-015","Missing Document","Reject"
"BR11.16 ","If Form 1120-F, Schedule J, Line 3 has a non-zero value, then Form 4626 must be attached.","","F1120F-016","Missing Document","Reject"
"BR11.17 ","If Form 1120-F, Schedule J, Line 5a has a non-zero value, then Form 1118 must be attached.","","F1120F-017","Missing Document","Reject"
"BR11.19 ","If Form 1120-F, Schedule J, Line 5b, ""General Business Credit Amount"" has a non-zero value AND Form 1120-F, Schedule J, Line 5b, Checkbox ""Form 3800"" is checked, then Form 3800 must be attached to Form 1120-F, Schedule J, Line 5b checkbox ""Form 3800"".","","F1120F-019","Missing Document","Reject"
"BR11.25 ","If Form 1120-F, Schedule J, Line 5c has a non-zero value, then Form 8827 must be attached.","","F1120F-024","Missing Document","Reject"
"BR11.26 ","If Form 1120-F, Schedule J, Line 5d ""Bond Credits Amount""  has a non-zero value AND Form 1120-F, Schedule J, Line 5d, checkbox ""Form 8860"" is checked, then Form 8860 must be attached to Form 1120-F, Schedule J, Line 5d,  checkbox ""Form 8860"".","","F1120F-025","Missing Document","Reject"
"BR11.27 ","If Form 1120-F, Schedule J, Line 5d ""Bond Credits Amount"" has a non-zero value AND Form 1120-F, Schedule J, Line 5d Checkbox ""Form 8912"" is checked, then Form 8912 must be attached to Form 1120-F, Schedule J, Line 5d checkbox ""Form 8912"".","","F1120F-026","Missing Document","Reject"
"BR11.28 ","If Form 1120-F, Schedule J, Line 8, ""Other Taxes Amount"" has a non-zero value and Form 1120-F, Schedule J, Line 8, Check box ""F4255"" is checked, then Form 4255 must be attached to Form 1120-F, Schedule J, Line 8, checkbox ""Form 4255"".","","F1120F-027","Missing Document","Reject"
"BR11.30 ","If Form 1120F, Schedule J, Line 8, ""Other Taxes Amount"" has a non-zero value and Form 1120-F, Schedule J, Line 8, Check box ""F4255"" is checked, then no more than one Form 4255 must be attached to Form 1120-F, Schedule J, Line 8, checkbox ""Form 4255"".","","F1120F-029","Multiple Documents","Reject"
"BR11.31 ","If Form 1120-F, Schedule J, Line 8, ""Other Taxes Amount"" has a non-zero value and Schedule J, Line 8, checkbox ""Form 8611"" is checked, then Form 8611 must be attached to Form 1120-F, Schedule J, Line 8, checkbox ""Form 8611"".","","F1120F-030","Missing Document","Reject"
"BR11.32 ","If Form 1120-F, Schedule J, Line 8 ""Other Taxes Amount"" has a non-zero value and Schedule J, Line 8,  checkbox ""Form 8697"" is checked, then Form 8697 must be attached to Form 1120-F, Schedule J, Line 8, checkbox ""Form 8697"".","","F1120F-031","Missing Document","Reject"
"BR11.33 ","If Form 1120-F, Schedule J, Line 8, ""Other Taxes Amount"" has a non-zero value and Schedule J, Line 8, checkbox ""Form 8866"" is checked, then  Form 8866 must be attached to Form 1120-F, Schedule J, Line 8, checkbox ""Form 8866"".","","F1120F-032","Missing Document","Reject"
"BR11.34 ","If Form 1120-F, Schedule J, Line 8, ""Other Taxes Amount"" has a non-zero value and Schedule J, Line 8, checkbox ""Form 8902"" is checked, then Form 8902 must be attached to Form 1120-F, Schedule J, Line 8, checkbox ""Form 8902"".","","F1120F-033","Missing Document","Reject"
"BR11.35 ","If Form 1120-F, Item T, ""Is the corporation a subsidiary in a parent-subsidiary controlled group?"" has a choice of 'Yes' indicated, then Name Control and EIN of the Parent corporation must be provided.","","F1120F-034","Missing Data","Reject"
"BR11.36 ","Form 1120-F, Item T, the EIN and Name Control of the Parent Coporation must not be the same as Filer's EIN and Name Control in the Return Header.","","F1120F-035","Incorrect Data","Reject"
"BR11.39 ","If Form 1120-F, Line 5g has a non-zero value and the dotted line does not contain the value ""ODC"" (""ozoneDepletingChemicalsInd""  does not have the value ""ODC""), then Form 4136 must be attached.","","F1120F-038","Missing Document","Reject"
"BR11.41 ","Form 1120-F, Section II, Line 8 must equal Schedule D (Form 1120) Line 14.","","F1120F-040","Data Mismatch","Reject"
"BR11.47 ","If Form 1120-F, Line 2 has a non-zero value, then Form 1120-F, Line 2  must equal Form 1120-F, Schedule J, Line 9.","","F1120F-046","Data Mismatch","Reject"
"BR11.48 ","If Form 2220 is present in the return, Form 1120-F, Line 6 must equal Form 2220, Line 34.","","F1120F-047","Data Mismatch","Reject"
"BR11.49 ","If Form 1120-F, Section II, line 30b, has a non-zero value, then Form 1120-F, Section II, Line 30b must equal Form 1120-F, Schedule C, Line 15.","","F1120F-048","Data Mismatch","Reject"
"BR11.57 ","If Form 1120-F, Section II, Line 9 contains a non-zero value and the dotted line does not contain ""FORM 4684"" (""form4684indicator"" does not contain ""FORM 4684"") then Form 1120-F, Section II, Line 9 must equal Form 4797, Line 17.","","F1120F-056","Data Mismatch","Reject"
"BR11.59 ","Form 1120F, Line 4 must be equal to the sum of Line 1 plus(+) Line 2 plus(+) Line 3.","","F1120F-057","Math Error","Alert"
"BR11.60 ","Form 1120F, Line 5i must be equal to the sum of the following lines : Line 5d, 5e, 5f, 5g, and 5h.","","F1120F-058","Math Error","Alert"
"BR11.61 ","Form 1120F, Section II, Line 11 must be equal to the sum of the following lines: Line 3, Line 4, Line 5, Line 6, Line 7, Line 8, Line 9, and Line 10.","","F1120F-059","Math Error","Alert"
"BR11.62 ","Form 1120F, Section II, Line 28 must be equal to the sum of the following lines: Line 12, Line 13, Line 14, Line 15, Line 16, Line 17, Line 18, Line 19, Line 20, Line 21, Line 22, Line 23, Line 24, Line 25, Line 26, and Line 27.","","F1120F-060","Math Error","Alert"
"BR11.63 ","Form 1120-F, Section II, Line 29 must be equal to Line 11 minus(-) Line 28.","","F1120F-061","Math Error","Alert"
"BR11.64 ","Form 1120-F, Section II, Line 31 must be equal to Line 29 minus(-) Line 30c.","","F1120F-062","Math Error","Alert"
"BR11.65 ","Form 1120-F, Schedule J, Line 4 must be equal to Line 2 plus(+) Line 3.","","F1120F-063","Math Error","Alert"
"BR11.66 ","Form 1120-F, Schedule J, Line 6 must be equal to the sum of the following lines : Line 5a, 5b, 5c, and 5d.","","F1120F-064","Math Error","Alert"
"BR11.67 ","Form 1120-F, Schedule J, Line 7 must be equal to Line 4 minus(-) Line 6.","","F1120F-065","Math Error","Alert"
"BR11.68 ","Form 1120-F, Schedule J, Line 9 must be equal to the sum of Line 7 and Line 8.","","F1120F-066","Math Error","Alert"
"BR11.69 ","Form 4626, Line 3 must be equal to the sum of the following lines: Line 1, Line 2a, 2b, 2c, 2d, 2e, 2f, 2g, 2h, 2i, 2j, 2k, 2l, 2m, 2n, and 2o.","","F4626-001","Math Error","Alert"
"BR11.70 ","If Form 4626, Line 4b is greater than or equal to zero, Line 4e must be equal to 4c.","","F4626-002","Math Error","Alert"
"BR11.71 ","If Form 4626, Line 4b is less than zero, then Line 4e must be equal to the smaller of Line 4c or Line 4d and it must be less than zero.","","F4626-003","Math Error","Alert"
"BR11.72 ","Form 4626, Line 7 must be equal to Line 5 minus(-) Line 6.","","F4626-004","Math Error","Alert"
"BR11.73 ","Form 4626, Line 9 must equal Line 7 minus(-) Line 8c.  If Line 7 minus(-) Line 8c is less than zero, Line 9 must be zero.","","F4626-005","Math Error","Alert"
"BR11.74 ","Form 4626, Line 10 must equal 20% of Line 9.","","F4626-006","Math Error","Alert"
"BR11.75 ","Form 4626,  Line 12 must be equal to Line 10 minus(-) Line 11.","","F4626-007","Math Error","Alert"
"BR11.76 ","Form 4626, Line 14 must equal Line 12 minus(-) Line 13.  If Line 12 minus(-) Line 13 is less than zero, Line 14 must be zero.","","F4626-008","Math Error","Alert"
"BR1.1153 ","If Form 4797, Line 9 (g) has a non-zero value, then Schedule D(Form 1120), Line 7 must equal Form 4797, Line 9 (g).","","F4797-004","Data Mismatch","Reject"
"BR1.603 ","The return type must be specified for each return in the return header.","","R0000-002","Missing Data","Reject And Stop"
"BR1.602 ","The return version (attribute 'returnVersion' of the Return element) must be specified for each return in the return header.","","R0000-003","Missing Data","Reject And Stop"
"BR1.599 ","The return type (specified in the Return Header) and the return version (specified by the 'returnVersion' attribute of the 'Return' element) of the return must match the return type and the version supported by the Modernized e-File system.","","R0000-004","Data Mismatch","Reject And Stop"
"BR1.481 ","SSN of the Preparer in the Return Header cannot be all zeros or all nines.","","R0000-014","Incorrect Data","Reject"
"BR1.485 ","EIN of the Preparer Firm in the Return Header must not equal all nines.","","R0000-015","Incorrect Data","Reject"
"BR1.581 ","If the element 'AuthorizeThirdParty' in the Return Header has a value of ""Yes"" indicated, then the element 'Phone'  (in the parent element 'Preparer') must have a value.","","R0000-017","Missing Data","Reject"
"BR1.483 ","The eight numeric digits of the PTIN (of the Preparer) following the letter P, must not equal all zeros or all nines in the Return Header.","","R0000-018","Incorrect Data","Reject"
"BR1.744 ","The number of return documents (forms, schedules, and supporting documents) included in the return must equal the document count specified in the Return Data (documentCount attribute of the ReturnData element of the Return).","","R0000-019","Data Mismatch","Reject"
"BR1.420 ","The Employer Identification Number (EIN) of the Filer in the Return Header must not equal all nines.","","R0000-021","Incorrect Data","Reject"
"BR1.1007 ","If the Signature Option ""PIN Number"" is selected (the element ""SignatureOption"" in the Return Header has a value of ""PIN Number"") then the following fields must have a value in the Return Header:  ""PractitionerPIN"", ""TaxpayerPIN"", ""Name"" of the ""Officer"", ""Title"" of the ""Officer"", ""DateSigned"" and ""PINEnteredBy"" Indicator.","","R0000-029","Missing Data","Reject"
"BR1.1010 ","In the Return Header, if the Practitioner PIN is provided then the EFIN in the PractitionerPIN must be the same as the EFIN of the Originator.","","R0000-030","Data Mismatch","Reject"
"BR1.1017 ","Taxpayer PIN in the Return Header cannot equal all zeros.","","R0000-031","Incorrect Data","Reject"
"BR1.1018 ","Signature Option in the Return Header is a required field and must have either the value ""Binary Attachment 8453 Signature Document"" or ""PIN Number"".","","R0000-032","Missing Data","Reject"
"BR1.1025 ","The first six digits of the ReturnId in the Return Header must be the same as the EFIN of the Originator in the Return Header.","","R0000-033","Data Mismatch","Reject"
"BR1.1293 ","The Submission Type in the IRS Submission Manifest must match the return type indicated in the Return Header.","","R0000-051","Data Mismatch","Reject"
"BR1.1294 ","The Tax Year specified in the IRS Submission Manifest must match the Tax Year in the Return Header.","","R0000-052","Data Mismatch","Reject"
"BR1.1295 ","The EFIN in the IRS Submission Manifest must match the EFIN provided in the Return Header.","","R0000-054","Data Mismatch","Reject"
"BR1.1281 ","If the signature option ""Binary Attachment 8453 Signature Document"" is selected (the element ""SignatureOption"" in the Return Header has a value of ""Binary Attachment 8453 Signature Document""), then a binary attachment with Description ""8453 Signature Document"" must be present.","","R0000-055","Missing Document","Reject"
"BR1.1284 ","An XML document that represents a binary attachment must have a valid reference to an attached file.","","R0000-058","Missing Data","Reject"
"BR1.1328 ","The EFIN in the Submission ID (the first six digits) must match the EFIN in the Submission Manifest.","","R0000-060","Incorrect Data","Reject"
"BR1.1329 ","If multiple XML documents are created to represent the same binary attachment in a submission, they must all have the same Document Type and Description.","","R0000-061","Incorrect Data","Reject"
"BR1.1330 ","Every attached file (i.e. binary attachment) must be referenced by one or more XML documents that represent it.","","R0000-062","Missing Data","Reject"
"BR1.518 ","Software ID in the Return Header must have passed testing for the form family and tax year.","","R0000-904","Database Validation Error","Reject And Stop"
"BR1.1023 ","Electronic Filing Identification Number (EFIN) in the Return Header must be listed in the e-File database and in accepted status.","","R0000-905","Database Validation Error","Reject"
"BR1.590 ","The 'production' Modernized e-File system must not process transmission files whose 'process type' is set to 'T' (created for ATS testing).","","T0000-001","Data Mismatch","Reject And Stop"
"BR1.591 ","The 'test' Modernized e-File system must not process transmission files whose 'process type' is set to 'P'(created for production use).","","T0000-002","Data Mismatch","Reject And Stop"
"BR1.592 ","The number of returns indicated in the transmission manifest must equal the number of returns included in the transmission file.","","T0000-003","Data Mismatch","Reject And Stop"
"BR1.1324 ","The Message ID must be globally unique.","","T0000-013","Incorrect Data","Reject And Stop"
"BR1.1325 ","The Submission ID must be globally unique.","","T0000-014","Incorrect Data","Reject And Stop"
"BR1.1326 ","The ETIN in the Message ID (the first five digits) must match the ETIN provided with the request.","","T0000-015","Incorrect Data","Reject And Stop"
"BR1.1327 ","The Message ID must be 20 positions in length and conform to the following format: 12 digits followed by 8 alphanumeric characters (only lower case alphabetic characters allowed).","","T0000-016","Incorrect Data","Reject And Stop"
"BR1.1331 ","The Submission ID must be 20 characters in length.","","T0000-017","Incorrect Data","Reject And Stop"
"BR1.605 ","Transmission cannot be a duplicate of a previously accepted transmission.","","T0000-900","Duplicate Condition","Reject And Stop"
"BR1.594 ","If the ETIN in the transmission header is in ""test"" status in the e-File database, then only transmission files identified as being ""test"" transmissions must be processed by the e-File system.","","T0000-901","Database Validation Error","Reject And Stop"
"BR1.595 ","If the ETIN in the transmission header is in ""production"" status in the e-File database, then only transmission files identified as being ""production"" transmissions must be processed by the e-File system.","","T0000-902","Database Validation Error","Reject And Stop"
"BR1.587 ","The XML data has failed schema validation.","","X0000-005","XML Error","Reject And Stop"
"BR1.607 ","The namespace declarations in the  root element of the SOAP Envelope (the 'Envelope' element) must be as follows: The default namespace shall be set to  ""http://www.irs.gov/efile"" (xmlns= ""http://www.irs.gov/efile"").The namespace prefix ""efile"" shall be bound to the namespace  ""http://www.irs.gov"" (xmlns:efile=""http://www.irs.gov/efile"").The namespace prefix ""SOAP"" shall be bound to the namespace ""http://schemas.xmlsoap.org/soap/envelope/"" (xmlns:SOAP=""http://schemas.xmlsoap.org/soap/envelope/"") and the Envelope element must be qualified with this prefix.","","X0000-007","XML Error","Reject And Stop"
"BR1.606 ","The namespace declarations in the root element of the return ('Return' element) must be as follows:The default namespace shall be set to  ""http://www.irs.gov/efile"" (xmlns= ""http://www.irs.gov/efile"").The namespace prefix ""efile"" shall be bound to the namespace  ""http://www.irs.gov"" (xmlns:efile=""http://www.irs.gov/efile"").","","X0000-008","XML Error","Reject And Stop"
"BR1.589 ","The SOAP envelope structure in the Transmission file must conform to the SOAP 1.1 specification.","","X0000-009","XML Error","Reject And Stop"
"BR1.1319 ","For each SubmissionID provided in the transmission manifest there must be a submission zip archive entry present in the Attachment Zip file whose name (without the "".zip"" extension) matches the SubmissionID.","","X0000-010","Incorrect Data","Reject And Stop"
"BR1.1320 ","All entries in the submission zip archive (zip file that is the submission) must begin with ""manifest/"" or ""/manifest/"" or ""xml/"" or ""/xml/"" or ""attachment/"" or  ""/attachment/"" (all lower case characters).","","X0000-011","Incorrect Data","Reject And Stop"
"BR1.1321 ","The name of a binary attachment file must be less than or equal to 64 bytes.","","X0000-012","Incorrect Data","Reject And Stop"
"BR1.1285 ","Each zip entry in the Attachment Zip file must end with "".zip"" extension.","","X0000-015","Data Mismatch","Reject And Stop"
"BR1.1287 ","ZIP Entry names in the transmission ZIP archive must be unique.","","X0000-017","Duplicate Condition","Reject And Stop"
"BR1.1288 ","A submission zip archive (zip file that is the submission) must contain exactly one entry that begins with  ""manifest/"" or ""/manifest/"" and is followed by the file name ""manifest.xml"".  The entry name must use lower case characters ('a' through 'z') only and the separator must be the forward slash character.","","X0000-018","Incorrect Data","Reject And Stop"
"BR1.1289 ","A submission zip archive (zip file that is the submission) must contain exactly one entry that consists of ""xml/"" or ""/xml/"" (all lower case characters) followed by a file name.","","X0000-019","Incorrect Data","Reject And Stop"
"BR1.1290 ","A submission zip archive (zip file that is the submission) may contain zero or more entries that begin with ""attachment/"" or ""/attachment/"" and each is followed by a file name.  The entry name must use lower case characters ('a' through 'z') only and the separator must be the forward slash character.","","X0000-020","Incorrect Data","Reject And Stop"
"BR1.1291 ","The submission zip archive entries (zip files) in the container zip file must be in the root directory of the container zip file.","","X0000-021","Missing Data","Reject And Stop"
"BR1.1292 ","The names of ZIP Entries (files) within the attachments zip file (the container zip file that contains zip files for all submission) must be unique.","","X0000-022","Duplicate Condition","Reject"