"BR Tag","Requirement text","Name","Rule Number [1 - Flt:Y Srt:A]","Error Category","Severity","1120F-v2.4 [3 - Flt:Y Srt:N]"
"BR12.1 ","If Form 1120-F, checkbox ""Schedule M-3 attached"" is checked, then Schedule M-3 (Form 1120-F), must be attached.","","F1120F-001","Missing Document","Reject",""
"BR12.2 ","If Form 1120-F, Item M, ""Enter number of Forms 5472 attached"" has a non-zero value, then it must be equal to the number of Forms 5472 present in the return.","","F1120F-002","Incorrect Data","Reject",""
"BR12.3 ","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",""
"BR12.4 ","If Form 1120-F, Line 5g, has a non-zero value, then Form 4136 must be attached.","","F1120F-004","Missing Document","Reject",""
"BR12.5 ","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",""
"BR12.7 ","If Form 1120-F, Section III, Part III ""Additional Information"", Line 11 (a) or 11(b) has a choice of 'Yes' indicated, then a binary attachment with Description 'Form 8848' must be attached.","","F1120F-007","Missing Document","Reject",""
"BR12.8 ","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",""
"BR12.9 ","If Form 1120-F, Line 1 has a non-zero value, then it must be equal to Form 1120-F, Section I, Line 11.","","F1120F-009","Data Mismatch","Reject",""
"BR12.10 ","If Form 1120-F, Section II, Line 9, contains a non-zero value, then Form 4797 must be attached.","","F1120F-010","Missing Document","Reject",""
"BR12.11 ","If Form 1120-F, Line 3 has a non-zero value, then it must be equal to the sum of Section III, Part I, Line 6 and Section III, Part II, Line 10.","","F1120F-011","Data Mismatch","Reject",""
"BR12.12 ","If Form 1120-F, Section II, Line 20 has a non-zero value, then Form 4562 must be attached.","","F1120F-012","Missing Document","Reject","Deleted"
"BR12.13 ","If Form 1120-F, Section II, Line 25 has a non-zero value, then Form 8903 must be attached.","","F1120F-013","Missing Document","Reject",""
"BR12.14 ","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",""
"BR12.15 ","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",""
"BR12.16 ","If Form 1120-F, Schedule J, Line 3 has a non-zero value, then Form 4626 must be attached.","","F1120F-016","Missing Document","Reject",""
"BR12.17 ","If Form 1120-F, Schedule J, Line 5a has a non-zero value, then Form 1118 must be attached.","","F1120F-017","Missing Document","Reject",""
"BR12.18 ","There can be no more than one Form 8820 attached to Form 1120-F.","","F1120F-018","Multiple Documents","Reject",""
"BR12.19 ","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",""
"BR12.21 ","There can be no more than one Form 6478 attached to Form 1120-F.","","F1120F-020","Multiple Documents","Reject",""
"BR12.22 ","There can be no more than one Form 8826 attached to Form 1120-F.","","F1120F-021","Multiple Documents","Reject",""
"BR12.23 ","There can be no more than one Form 8835 attached to Form 1120-F.","","F1120F-022","Multiple Documents","Reject",""
"BR12.24 ","There can be no more than one Form 8844 attached to Form 1120-F.","","F1120F-023","Multiple Documents","Reject",""
"BR12.25 ","If Form 1120-F, Schedule J, Line 5c has a non-zero value, then Form 8827 must be attached.","","F1120F-024","Missing Document","Reject",""
"BR12.26 ","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",""
"BR12.27 ","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",""
"BR12.28 ","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",""
"BR12.29 ","There can be no more than one Form 4255 attached to Form 1120-F.","","F1120F-028","Multiple Documents","Reject",""
"BR12.30 ","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",""
"BR12.31 ","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",""
"BR12.32 ","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",""
"BR12.33 ","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",""
"BR12.34 ","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",""
"BR12.35 ","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",""
"BR12.36 ","Form 1120-F, Item T, the EIN of the Parent Corporation must not be the same as Filer's EIN in the Return Header.","","F1120F-035","Incorrect Data","Reject",""
"BR12.37 ","If Form 1120-F, Schedule L, Line 17 ""Total Assets"" , Column (d) is greater than or equal to 10,000,000(10 Million), then Schedule M-3(Form 1120-F) must be present in the return.","","F1120F-036","Missing Document","Reject",""
"BR12.38 ","There can be no more than one Form 8845 attached to Form 1120-F.","","F1120F-037","Multiple Documents","Reject",""
"BR12.39 ","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",""
"BR12.40 ","There can be no more than one Form 8846 attached to Form 1120-F.","","F1120F-039","Multiple Documents","Reject",""
"BR12.41 ","Form 1120-F, Section II, Line 8 must equal Schedule D (Form 1120) Line 14.","","F1120F-040","Data Mismatch","Reject",""
"BR12.42 ","There can be no more than one Form 8847 attached to Form 1120-F.","","F1120F-041","Multiple Documents","Reject",""
"BR12.43 ","There can be no more than one Form 8861 attached to Form 1120-F.","","F1120F-042","Multiple Documents","Reject",""
"BR12.44 ","There can be no more than one Form 8874 attached to Form 1120-F.","","F1120F-043","Multiple Documents","Reject",""
"BR12.45 ","There can be no more than one Form 8881 attached to Form 1120-F.","","F1120F-044","Multiple Documents","Reject",""
"BR12.46 ","There can be no more than one Form 8882 attached to Form 1120-F.","","F1120F-045","Multiple Documents","Reject",""
"BR12.47 ","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",""
"BR12.48 ","If Form 2220 is present in the return, Form 1120-F, Line 6 must equal Form 2220, Line 34.","","F1120F-047","Data Mismatch","Reject",""
"BR12.49 ","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",""
"BR12.50 ","There can be no more than one Form 3468 attached to Form 1120-F.","","F1120F-049","Multiple Documents","Reject",""
"BR12.51 ","There can be no more than one Form 4797 attached to Form 1120-F.","","F1120F-050","Multiple Documents","Reject",""
"BR12.52 ","There can be no more than one Form 5884 attached to Form 1120-F.","","F1120F-051","Multiple Documents","Reject",""
"BR12.53 ","There can be no more than one Form 6765 attached to Form 1120-F.","","F1120F-052","Multiple Documents","Reject",""
"BR12.54 ","There can be no more than one Form 8271 attached to Form 1120-F.","","F1120F-053","Multiple Documents","Reject",""
"BR12.55 ","There can be no more than one Form 8586 attached to Form 1120-F.","","F1120F-054","Multiple Documents","Reject",""
"BR12.56 ","There can be no more than one Form 8697 attached to Form 1120-F.","","F1120F-055","Multiple Documents","Reject",""
"BR12.57 ","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",""
"BR12.59 ","Form 1120F, Line 4 must be equal to the sum of Line 1 plus(+) Line 2 plus(+) Line 3.","","F1120F-057","Math Error","Alert",""
"BR12.60 ","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",""
"BR12.61 ","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",""
"BR12.62 ","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",""
"BR12.63 ","Form 1120-F, Section II, Line 29 must be equal to Line 11 minus(-) Line 28.","","F1120F-061","Math Error","Alert",""
"BR12.64 ","Form 1120-F, Section II, Line 31 must be equal to Line 29 minus(-) Line 30c.","","F1120F-062","Math Error","Alert",""
"BR12.65 ","Form 1120-F, Schedule J, Line 4 must be equal to Line 2 plus(+) Line 3.","","F1120F-063","Math Error","Alert",""
"BR12.66 ","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",""
"BR12.67 ","Form 1120-F, Schedule J, Line 7 must be equal to Line 4 minus(-) Line 6.","","F1120F-065","Math Error","Alert",""
"BR12.68 ","Form 1120-F, Schedule J, Line 9 must be equal to the sum of Line 7 and Line 8.","","F1120F-066","Math Error","Alert",""
"BR12.20 ","""Tax Year"" in the Return Header must be equal to ""2007"" for the  processing year 2008.","","F1120F-067","Incorrect Data","Reject",""
"BR12.79 ","If Form 1120-F, Line 5f,  ""Credit for Tax Paid on Undistributed Capital Gains"" has a non-zero value and Form 1120-F, Line 5i, dotted line does not have the value "" BACKUP WITHHOLDING "" (""backupWithholdingIndcator"" does not contain the value of ""BACKUP WITHHOLDING""), then Form 1120-F, line 5f must equal the total of all Forms 2439, line 2.","","F1120F-068","Data Mismatch","Reject",""
"BR12.80 ","If Form 1120-F, Schedule J, Line 1 checkbox is not checked, then Schedule J, Line 2 ""Income tax"" must be equal to the tax computed for taxable income from Form 1120-F, Section II, Line 31 per tax rate schedule in Form 1120-F instructions.","","F1120F-069","Math Error","Alert",""
"BR12.81 ","Form 1120-F, Item D(1) ""Location of corporation's primary books and records"" and Item D(2) ""Principal location of worldwide business"" must be provided.","","F1120F-070","Missing Data","Reject",""
"BR12.82 ","If Form 1120-F, Section II, Line 20 has a non-zero value, then Form 4562 or Form 4562-FY must be present in the return.","","F1120F-071","Missing Document","Reject","New"
"BR12.69 ","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",""
"BR12.70 ","If Form 4626, Line 4b is greater than or equal to zero, Line 4e must be equal to 4c.","","F4626-002","Math Error","Alert",""
"BR12.71 ","If Form 4626, Line 4b is less than zero, then Line 4e is computed as the negative value of the smaller of Line 4c or Line 4d.","","F4626-003","Math Error","Alert",""
"BR12.72 ","Form 4626, Line 7 must be equal to Line 5 minus(-) Line 6.  Do not enforce this rule if sum of Line 3 and Line 4e is less than or equal to zero.","","F4626-004","Math Error","Alert",""
"BR12.73 ","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.  Do not enforce this rule if sum of Line 3 and Line 4e is less than or equal to zero.","","F4626-005","Math Error","Alert",""
"BR12.74 ","Form 4626, Line 10 must equal 20% of Line 9.  Do not enforce this rule if sum of Line 3 and Line 4e is less than or equal to zero.","","F4626-006","Math Error","Alert",""
"BR12.75 ","Form 4626,  Line 12 must be equal to Line 10 minus(-) Line 11.  Do not enforce this rule if sum of Line 3 and Line 4e is less than or equal to zero.","","F4626-007","Math Error","Alert",""
"BR12.76 ","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.  Do not enforce this rule if sum of Line 3 and Line 4e is less than or equal to 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",""
"BR1.1270 ","If Form 8586, Line 3 has a non-zero value, then one or more Forms 8609-A must be present in the return.","","F8586-006","Missing Document","Reject",""
"BR1.1271 ","If Form 8586, Line 1 has a non-zero value, a matching number of Forms 8609-A must be present in the return.","","F8586-007","Incorrect Data","Reject",""
"BR1.1272 ","Form 8609-A, Part I, Item A ""Building Identification Number"" must have a value.","","F8609A-001","Missing Data","Reject",""
"BR1.1155 ","If Form 8865, Schedule K, Line 15c has a non-zero value, then Form 3468 must be attached.","","F8865-150","Missing Document","Reject","New"
"BR1.1446 ","If Form 8865, Schedule B, Line 6 has a non-zero value, then Form 4797 must be attached.","","F8865-187","Missing Document","Reject","New"
"BR1.1447 ","If Form 8865, Schedule K, Line 10 has a non-zero value, then Form 4797 must be attached.","","F8865-188","Missing Document","Reject","New"
"BR1.1467 ","If Form 8865, Schedule K, Line 12 has a non-zero value, then Form 4562 or Form 4562-FY must be present in the return.","","F8865-190","Missing Document","Reject","New"
"BR1.1277 ","Tax payer's Day Time Phone Number in IRS Payment Record cannot equal all zeros.","","FPYMT-018","Incorrect Data","Reject",""
"BR1.1280 ","If the timestamp (in the GTX key or Response to Send Submissions Request) is after the due date of the return (two and one half months after the ""TaxPeriodEndDate""  in the Return Header), then the ""RequestedPaymentDate"" in the IRS Payment Record must not be later than the date the return was received and must not be prior to five days before the date the return was received by the IRS.","","FPYMT-021","Incorrect Data","Reject",""
"BR1.1409 ","If the timestamp is on or before the due date of the return (two months and 15 days after the ""TaxPeriodEndDate"" in the Return Header), then the ""RequestedPaymentDate"" in the IRS Payment Record must be on the due date or before the due date but not more than 5 days prior to the received date.","","FPYMT-029","Incorrect Data","Reject",""
"BR12.58 ","Payment Amount in the IRS Payment Record must not be greater than 200% of Form 1120F, Line 7","","FPYMT-033","Incorrect Data","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",""
"BR1.441 ","For US Addresses, the first five digits of the Zip Code of the Filer's address in the Return Header must be within the valid ranges of zip codes listed for the corresponding State Abbreviation in Publication 4164.","","R0000-007","Incorrect Data","Reject",""
"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",""
"BR1.456 ","If the Filer has a US address in the Return Header and State Abbreviation has the value ""AA"" then the first three digits of the zip code must be 340.","","R0000-020","Incorrect Data","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",""
"BR1.457 ","If the Filer has a US address in the Return Header and State Abbreviation has the value ""AE"" then the first three digits of the zip code must be in the range 090 - 098.","","R0000-022","Incorrect Data","Reject",""
"BR1.1024 ","If the Filer has a US address in the Return Header and if the value of City is ""APO"" or ""FPO"", then the value of State must equal ""AA"", ""AE"" or ""AP"".","","R0000-023","Incorrect Data","Reject",""
"BR1.1020 ","If the Filer has a US address in the Return Header and State Abbreviation has the value ""AP"" then first three digits of the zip code must be in the range 962 - 966.","","R0000-024","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",""
"BR1.1102 ","If the Filer has a US address in the Return Header and State Abbreviation has the value ""AA"", ""AE"" or ""AP then the City must be ""APO"" OR ""FPO"".","","R0000-034","Incorrect Data","Reject",""
"BR1.1103 ","The ""Tax Period Ending Date"" in the Return Header must be less than the ""Received Date"".","","R0000-035","Incorrect Data","Reject",""
"BR1.1148 ","The CUSIP Number cannot equal all zeros.","","R0000-044","Incorrect Data","Reject",""
"BR1.1204 ","For US Addresses, the fourth and fifth digit of the Zip Code of the Filer's address in the Return Header cannot both be zeros (""00""), except when the Zip code is 00800, 20500, 34000, 00600, 96100, 96900.","","R0000-046","Incorrect Data","Reject",""
"BR1.1274 ","Bank Account Number (in Direct Deposit and IRS Payment Record) must not equal all zero(s).","","R0000-049","Incorrect Data","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",""
"BR1.1282 ","If Form 8838 is present in the return, then a binary attachment document with Description ""8838 Signature Document"" must be present.","","R0000-056","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",""
"BR1.1330 ","Every attached file (i.e. binary attachment) must be referenced by one or more XML documents that represent it.","","R0000-062","Missing Data","Reject",""
"BR9.80 ","If the checkbox ""Final Return"" is not checked or if the checkbox ""Initial Return"" is not checked or if the return is NOT less than 12 months (364 days from the ""Tax Period Beginning Date"" to the ""Tax Period Ending Date"" in the Return Header), then the ""Tax Period Ending Date"" in the Return Header must equal one of the following values for a return filed for Tax Year 2007 - (""20071231"", ""20080131"", ""20080229"", ""20080331"", ""20080430"", ""20080531"", ""20080630"", ""20080731"", ""20080831"", ""20080930"", ""20081031"", ""20081130"") OR [the tax period ending date must be 1-3 days after the beginning of the month or the tax period ending date must be 1-6 days before the end of the month].","","R0000-073","Incorrect Data","Reject",""
"BR1.1424 ","The Routing Transit Number (RTN) must conform to the banking industry RTN algorithm.","","R0000-075","Incorrect Data","Reject",""
"BR1.1437 ","The EIN present in the IRS Submission Manifest must match the EIN provided in the Return Header.","","R0000-079","Data Mismatch","Reject And Stop",""
"BR1.1438 ","The TaxPeriodBeginDate present in the IRS Submission Manifest must match the TaxPeriodBeginDate provided in the Return Header.","","R0000-080","Data Mismatch","Reject And Stop",""
"BR1.1439 ","The TaxPeriodEndDate present in the IRS Submission Manifest must match the TaxPeriodEndDate provided in the Return Header.","","R0000-081","Data Mismatch","Reject And Stop",""
"BR1.1440 ","The TaxPeriodBeginDate and TaxPeriodEndDate must be provided in the IRS Submission Manifest.","","R0000-082","Missing Data","Reject And Stop",""
"BR1.1441 ","The EIN must be provided in the IRS Submission Manifest.","","R0000-083","Missing Data","Reject And Stop",""
"BR1.703 ","The return type indicated in the return header must match the return type established with the IRS for the EIN.","","R0000-900","Database Validation Error","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",""
"BR1.445 ","Routing Transit Number (RTN) included in the return must be present in the e-File database.","","R0000-906","Database Validation Error","Reject",""
"BR12.77 ","Filer's TIN and Name Control in the Return Header must match data in the e-File database unless checkbox ""Name or address change"" is checked.","","R0000-918","Database Validation Error","Reject",""
"BR12.78 ","If ""Amended Return"" checkbox is not checked, then the Taxpayer TIN in the Return Header must not be the same as a TIN of a previously accepted paper return for the return type and tax period indicated in the tax return.","","R0000-919","Database Validation Error","Reject And Stop",""
"BR1.1299 ","The agency to which a State Submission is filed must participate in the Fed/State program.","","STATE-001","Incorrect Data","Reject",""
"BR1.1300 ","The Submission Category of  a State Submission  must match Submission Category of the referenced IRS Submission.","","STATE-005","Data Mismatch","Reject",""
"BR1.1301 ","If IRS Submission ID is not provided in the State Submission Manifest, the State must participate in the State Stand Alone Program.","","STATE-006","Unsupported","Reject",""
"BR1.1302 ","The IRS Submission ID referenced in the State Submision must be that of an IRS Return.","","STATE-007","Incorrect Data","Reject",""
"BR1.1303 ","State Corporate Returns can only be submitted via the Web Services Channel.","","STATE-008","Unsupported","Reject",""
"BR1.1297 ","The IRS Submission ID referenced in the State Submission Manifest must be present in the e-File database.","","STATE-901","Database Validation Error","Reject",""
"BR1.1298 ","The IRS Submission ID referenced in the State Submission Manifest must be in accepted status.","","STATE-902","Database Validation Error","Reject",""
"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",""
"BR1.1393 ","Unable to read a binary attachment in the Submission Zip Archive.","","X0000-024","Incorrect Data","Reject And Stop",""
"BR1.1394 ","Unable to read XML data from the Submission Zip Archive.","","X0000-025","Incorrect Data","Reject And Stop",""
"BR1.1383 ","Year (YYYY) in the SubmissionID must be processing year.","","X0000-027","Incorrect Data","Reject",""
"BR1.1426 ","A binary attachment submitted in the PDF format must begin with the file header ""%PDF-"".","","X0000-029","Incorrect Data","Reject And Stop",""
"BR1.1427 ","The size and CRC32 checksum value must be provided for the submission XML file (i.e. xml data file that starts with ""xml/"" or ""/xml/"".","","X0000-030","Incorrect Data","Reject And Stop",""