"BR Tag","Requirement text","Name","Rule Number [1 - Flt:Y Srt:A]","Error Category","Severity [2 - Flt:Y Srt:N]","1120x-v2.4 [6 - Flt:Y Srt:N]"
"BR1.37 ","If Form 1120, Checkbox A2 ""Personal Holding Company"" is checked, then Schedule PH (Form 1120) must be attached.","","F1120-002","Missing Document","Reject",""
"BR1.465 ","If Form 1120, Line 9, contains a non-zero value and the dotted line does not contain ""FORM 4684"" (""form4684Indicator"" does not contain ""FORM 4684"") then Form 4797 must be attached.","","F1120-027","Missing Document","Reject",""
"BR1.109 ","If Form 1120, Schedule C, Line 14 has a non-zero value, then one or more Form 5471 must be attached.","","F1120-049","Missing Document","Reject",""
"BR1.486 ","If Form 1120, Line 8 has a non-zero value, then Schedule D (Form 1120) must be attached.","","F1120-061","Missing Document","Reject",""
"BR1.489 ","If Form 1120, Line 9, ""Net Gain/Loss"" has a non-zero value and the dotted line contains the value ""FORM 4684"" (""form4684Indicator"" has the value ""FORM 4684""), then one or more Form 4684 must be attached.","","F1120-064","Missing Document","Reject",""
"BR1.77 ","If Form 1120, Line 29b has a non-zero value, then Form 1120, Line 29b must equal Form 1120, Schedule C, Line 20.","","F1120-078","Data Mismatch","Reject",""
"BR1.121 ","If Form 1120, Schedule K Line 7c has a non-zero value, then one or more Form 5472 must be attached.","","F1120-089","Missing Document","Reject",""
"BR1.490 ","If Form 1120, Line 33, check box ""Form 2220 is attached"" is checked, then Form 2220 must be attached.","","F1120-112","Missing Document","Reject",""
"BR1.747 ","There can be no more than one Form 3468 attached to Form 1120.","","F1120-122","Multiple Documents","Reject",""
"BR1.750 ","There can be no more than one Form 4255 attached to Form 1120.","","F1120-123","Multiple Documents","Reject",""
"BR1.756 ","There can be no more than one Form 5884 attached to Form 1120.","","F1120-125","Multiple Documents","Reject",""
"BR1.759 ","There can be no more than one Form 6478 attached to Form 1120.","","F1120-126","Multiple Documents","Reject",""
"BR1.762 ","There can be no more than one Form 6765 attached to Form 1120.","","F1120-127","Multiple Documents","Reject",""
"BR1.768 ","There can be no more than one Form 8586 attached to Form 1120.","","F1120-129","Multiple Documents","Reject",""
"BR1.1001 ","If Form 1120, Schedule K Line 7 has a choice of 'Yes' indicated, then Line 7b must have a value.","","F1120-149","Missing Data","Reject",""
"BR1.66 ","If Form 1120, Schedule A, Line 9c checkbox ""LIFO Inventory method adopted"" is checked, then Form 970 must be attached.","","F1120-192","Missing Document","Reject","Disabled"
"BR1.1050 ","If a ""De Minimis Exception Election""  [DeMinimisExceptionElection] is present in the return, then Form 8697 must also be present in the return.","","F1120-214","Missing Document","Reject",""
"BR1.1051 ","If a ""Post-Completion Adjustments Election""  [PostCompletionAdjustmentsElection] is present in the return, then Form 8697 must also be present in the return.","","F1120-215","Missing Document","Reject",""
"BR1.1052 ","If a ""Delayed Reapplication Method Election"" [DelayedReapplicationMethodElection] is present in the return, then Form 8697 must also be present in the return.","","F1120-216","Missing Document","Reject",""
"BR1.1053 ","If a ""Simplified Marginal Impact Method Election"" [SimplifiedMarginalImpactMethodElection] is present in the return, then Form 8697 must also be present in the return.","","F1120-217","Missing Document","Reject",""
"BR1.1106 ","If Schedule PH (Form 1120) is present in the return, then Form 1120, Checkbox A2 ""Personal Holding Company"" must be checked.","","F1120-228","Missing Data","Reject",""
"BR1.1019 ","EIN and Name Control of the parent - subsidiary controlled group in Form 1120, Schedule K, Line 4 must not be same as the Filer's EIN and Name Control in the Return Header.","","F1120-229","Incorrect Data","Reject",""
"BR1.1120 ","If Form 1120, Item D ""Total Assets"" is greater than or equal to 10,000,000(10 Million), then Schedule M-3(Form 1120) must be present in the return.","","F1120-233","Missing Document","Reject",""
"BR1.1154 ","If Form 1120, 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, Line 9 must equal Form 4797, Line 17.","","F1120-236","Data Mismatch","Reject",""
"BR1.1212 ","If Form 1120, Item D is less than 250000 and if the sum of (Line 1a and (Lines 4 through 10)) is less than 250000, then Form 1120, Schedule K, Line 13 must have a choice of ""Yes"" indicated.","","F1120-239","Missing Data","Reject",""
"BR1.1256 ","If Form 1120, Line 25 has a non-zero value, then Form 8903 must be attached.","","F1120-252","Missing Document","Reject",""
"BR1.1250 ","If Form 1120, Line 32f2 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.","","F1120-254","Missing Document","Reject",""
"BR1.1258 ","If Form 1120, Line 32f1,  ""Credit for Tax Paid on Undistributed Capital Gains"" has a non-zero value and Form 1120, Line 32f1, dotted line does not have the value ""BACKUP WITHHOLDING"" (""backupWithholdingIndcator"" does not contain the value of "" BACKUP WITHHOLDING ""), then Form 2439 must be attached.","","F1120-255","Missing Document","Reject",""
"BR1.1259 ","If Form 1120, Line 32f1,  ""Credit for Tax Paid on Undistributed Capital Gains"" has a non-zero value and Form 1120, Line 32f1, dotted line does not have the value "" BACKUP WITHHOLDING "" (""backupWithholdingIndcator"" does not contain the value of ""BACKUP WITHHOLDING""), then Form 1120, line 32f1 must equal the total of all Forms 2439, line 2.","","F1120-256","Data Mismatch","Reject",""
"BR1.1309 ","If Form 1120, Schedule L is present, Form 1120, Item D ""Total Assets"" must equal Form 1120, Schedule L, Line 15d.","","F1120-258","Data Mismatch","Reject",""
"BR1.1310 ","If Form 1120, Schedule K, Line 13 does not have a choice of ""Yes"" indicated, then Form 1120, Schedule  L, Line 15d must have a value.","","F1120-259","Missing Data","Reject",""
"BR1.1311 ","If Form 1120, Schedule K, Line 13, does not have a choice of ""Yes"" indicated, then Form 1120, Schedule  M-2, Line 8 must have a value.","","F1120-260","Missing Data","Reject",""
"BR1.1312 ","If Form 1120, Schedule K, Line 13, does not have a choice of ""Yes"" indicated and Schedule M-3 (Form 1120) is not present in the return, then Form 1120, Schedule  M-1, Line 10 must have a value.","","F1120-261","Missing Data","Reject",""
"BR1.1313 ","Form 1120, Line 8 must equal Schedule D (Form 1120) Line 14.","","F1120-262","Data Mismatch","Reject",""
"BR1.1322 ","If Form 2220 is present in the return, Form 1120, Line 33 must equal Form 2220, Line 34.","","F1120-263","Data Mismatch","Reject",""
"BR1.1349 ","If Form 1120, Schedule J, Line 5c, ""General Business Credit Amount"" has a non-zero value AND Form 1120, Schedule J, Line 5c, Checkbox ""Form 6478"" is checked, then Form 6478 must be attached to Form 1120, Schedule J, Line 5c checkbox ""Form 6478"".","","F1120-264","Missing Document","Reject",""
"BR1.1351 ","If Form 1120, Schedule J, Line 5c, ""General Business Credit Amount"" has a non-zero value AND Form 1120, Schedule J, Line 5c, Checkbox ""Form 8844"" is checked, then Form 8844 must be attached to Form 1120, Schedule J, Line 5c checkbox ""Form 8844"".","","F1120-266","Missing Document","Reject",""
"BR1.1353 ","If Form 1120, Schedule J, Line 5e, ""Bond Credits Amount"" has a non-zero value AND Form 1120, Schedule J, Line 5e, Checkbox ""Form 8912"" is checked, then Form 8912 must be attached to Form 1120, Schedule J, Line 5e checkbox ""Form 8912"".","","F1120-268","Missing Document","Reject",""
"BR1.1366 ","If Form 1120, Schedule J, Line 1 checkbox is checked, then Schedule O (Form 1120) must be attached to the return.","","F1120-269","Missing Data","Reject",""
"BR1.1348 ","If Form 1120, Schedule J, Line 5a has a non-zero value, then one or more Forms 1118 must be attached.","","F1120-270","Missing Document","Reject",""
"BR1.1354 ","If Form 1120, Schedule J, Line 5d has a non-zero value, then Form 8827 must be attached.","","F1120-271","Missing Document","Reject",""
"BR1.1355 ","If Form 1120, Schedule J, Line 5c, ""General Business Credit Amount"" has a non-zero value AND Form 1120, Schedule J, Line 5c, Checkbox ""Form 3800"" is checked, then Form 3800 must be attached to Form 1120, Schedule J, Line 5c checkbox ""Form 3800"".","","F1120-272","Missing Document","Reject",""
"BR1.1356 ","If Form 1120, Schedule J, Line 3 has a non-zero value, then Form 4626 must be attached.","","F1120-273","Missing Document","Reject",""
"BR1.1357 ","Form 1120, Schedule J, Line 3 must equal Form 4626, Line 14.","","F1120-275","Data Mismatch","Reject",""
"BR1.1358 ","If Form 1120, Schedule J, Line 9, ""Other Taxes Amount"" has a non-zero value and Form 1120, Schedule J, Line 9, Check box ""F4255"" is checked, then Form 4255 must be attached to Form 1120, Schedule J, Line 9, checkbox ""Form 4255"".","","F1120-276","Missing Document","Reject",""
"BR1.1359 ","If Form 1120, Schedule J, Line 9, ""Other Taxes Amount"" has a non-zero value and Form 1120, Schedule J, Line 9, Check box ""F4255"" is checked, then no more than one Form 4255 must be attached to Form 1120, Schedule J, Line 9, checkbox ""Form 4255"" .","","F1120-277","Multiple Documents","Reject",""
"BR1.1360 ","If Form 1120, Schedule J, Line 8 contains a non-zero value then Schedule PH (Form 1120) must be attached.","","F1120-278","Missing Document","Reject",""
"BR1.1361 ","If Form 1120, Line 31 has a non-zero value, then Form 1120, Line 31 must equal Form 1120, Schedule J, Line 10.","","F1120-279","Data Mismatch","Reject",""
"BR1.1362 ","If Form 1120, Schedule J, Line 9 ""Other Taxes Amount"" has a non-zero value and Schedule J, Line 9 checkbox ""Form 8697"" is checked, then Form 8697 must be attached to Form 1120, Schedule J, Line 9, checkbox ""Form 8697"".","","F1120-280","Missing Document","Reject",""
"BR1.1363 ","If Form 1120, Schedule J, Line 5e, ""Bond Credits Amount""  has a non-zero value AND Form 1120, Schedule J, Line 5e, checkbox ""Form 8860"" is checked, then Form 8860 must be attached to Form 1120, Schedule J, Line 5e checkbox ""Form 8860"".","","F1120-281","Missing Document","Reject",""
"BR1.1364 ","If Form 1120, Schedule J, Line 9, ""Other Taxes Amount"" has a non-zero value and Schedule J, Line 9, checkbox ""Form 8611"" is checked, then Form 8611 must be attached to Form 1120, Schedule J, Line 9, checkbox ""Form 8611"".","","F1120-282","Missing Document","Reject",""
"BR1.1365 ","If Form 1120, Schedule J, Line 9, ""Other Taxes Amount"" has a non-zero value and Schedule J, Line 9, checkbox ""Form 8866"" is checked, then  Form 8866 must be attached to Form 1120, Schedule J, Line 9, checkbox ""Form 8866"".","","F1120-283","Missing Document","Reject",""
"BR1.1367 ","If Form 1120, Line 20 has a non-zero value, then one or more Forms 4562 must be attached.","","F1120-284","Missing Document","Reject","Deleted"
"BR1.1379 ","If Form 1120, Schedule J, Line 5e, ""Bond Credits Amount""  has a non-zero value AND Form 1120, Schedule J, Line 5e, Checkbox ""Form 8860"" is checked, then no more than one Form 8860 must be attached to Form 1120, Schedule J, Line 5e checkbox "" Form 8860"".","","F1120-287","Multiple Documents","Reject",""
"BR1.1397 ","There can be no more than one Form 8820 attached to Form 1120.","","F1120-290","Multiple Documents","Reject",""
"BR1.1398 ","There can be no more than one Form 8826 attached to Form 1120.","","F1120-291","Multiple Documents","Reject",""
"BR1.1399 ","There can be no more than one Form 8835 attached to Form 1120.","","F1120-292","Multiple Documents","Reject",""
"BR1.1400 ","There can be no more than one Form 8844 attached to Form 1120.","","F1120-293","Multiple Documents","Reject",""
"BR1.1401 ","There can be no more than one Form 8845 attached to Form 1120.","","F1120-294","Multiple Documents","Reject",""
"BR1.1402 ","There can be no more than one Form 8846 attached to Form 1120.","","F1120-295","Multiple Documents","Reject",""
"BR1.1403 ","There can be no more than one Form 8847 attached to Form 1120.","","F1120-296","Multiple Documents","Reject",""
"BR1.1404 ","There can be no more than one Form 8861 attached to Form 1120.","","F1120-297","Multiple Documents","Reject",""
"BR1.1405 ","There can be no more than one Form 8874 attached to Form 1120.","","F1120-298","Multiple Documents","Reject",""
"BR1.1406 ","There can be no more than one Form 8881 attached to Form 1120.","","F1120-299","Multiple Documents","Reject",""
"BR1.1407 ","There can be no more than one Form 8882 attached to Form 1120.","","F1120-300","Multiple Documents","Reject",""
"BR1.1415 ","If Form 1120, Item A4, checkbox ""Schedule M-3 attached"" is checked, then Schedule M-3 (Form 1120), must be attached.","","F1120-301","Missing Document","Reject",""
"BR1.1416 ","If Form 1120, Schedule J, Line 5c, ""General Business Credit Amount"" has a non-zero value AND Form 1120, Schedule J, Line 5c, Checkbox ""Form 8835, Section B"" is checked and Form 3800, Line 1f does not contain a value, then Form 8835  must be attached to Form 1120, Schedule J, Line 5c checkbox ""Form 8835, Section  B"".","","F1120-302","Missing Document","Reject",""
"BR1.1417 ","When Form 1120, Line 31[TotalTax]  plus(+) Line 33[EstimatedTaxPenalty]  is greater than Line 32g[TotalPayments],  then Line 31 plus(+) Line 33 minus(-) Line 32g must equal Line 34[BalanceDue]. If a value is not provided for any of the lines involved in this rule, treat that line as having the value zero.","","F1120-303","Math Error","Reject",""
"BR1.1418 ","When Form 1120, Line 31[TotalTax] plus(+) Line 33[EstimatedTaxPenalty] is less than Line 32g[TotalPayments], then Line 32g minus (-)  [ Line 31 plus(+) Line 33 ] must equal Line 35[OverpaymentAmount]. If a value is not provided for any of the lines involved in this rule, treat that line as having the value zero.","","F1120-304","Math Error","Reject",""
"BR1.1419 ","If Form 1120, Line 9, ""Net Gain/Loss"" has a non-zero value and the dotted line contains the value ""FORM 4684"" (""form4684Indicator"" has the value ""FORM 4684"") and Form 4797 is not attached,  then Form 1120, Line 9 must equal the sum of Form 4684, Lines 31 and 38a.","","F1120-305","Data Mismatch","Reject",""
"BR1.1435 ","If Form 1120, Schedule K, Line 4, has a choice of 'Yes' indicated, then Name Control and (Parent Corporation EIN or MissingEINReason) of the Parent Subsidiary Control Group must be provided.","","F1120-306","Missing Data","Reject",""
"BR1.1442 ","Filer's TIN and Name Control in the Return Header must match data in the e-File database unless Form 1120, Item E (3), checkbox ""Name Change"" is checked.","","F1120-307","Database Validation Error","Reject",""
"BR1.1444 ","If Form 1120, Schedule J, Line 5b has a non-zero value, then Form 5735  and/or Form 8834 must be attached.","","F1120-308","Missing Document","Reject",""
"BR1.1445 ","If Form 1120, Schedule J, Line 5c, ""General Business Credit"" has a non-zero value, AND Form 1120, Schedule J, Line 5c, Checkbox ""Form 8846"" is checked, then Form 8846 must be attached to Form 1120, Schedule J, Line 5c.","","F1120-309","Missing Document","Reject",""
"BR1.1458 ","If Form 1120X is present in the return, and Form 1120X, Part II, checkbox ""CarrybackClaims"" is checked, then the tax return cannot be filed electronically.","","F1120-310","Incorrect Data","Reject",""
"BR1.1459 ","If Form 851 is present in the return, then Form 1120, Item A, 1a, checkbox ""Consolidated return"" must be checked.","","F1120-311","Missing Document","Reject",""
"BR1.1460 ","If Form 1120, Item A, 1a, checkbox ""Consolidated return"" is checked, then Form 851 must be attached.","","F1120-312","Missing Document","Reject","Verbiage Change"
"BR1.1461 ","If Form 1120, Item A, 1a, checkbox ""Consolidated return"" is checked, then a Parent Return and a Subsidiary Return (for each Subsidiary Corporation listed on Form 851) must be provided.","","F1120-313","Missing Document","Reject","Disabled"
"BR1.1464 ","If Form 1120, Line 20 has a non-zero value, then one or more Forms 4562 or Forms 4562-FY must be present in the return.","","F1120-314","Missing Document","Reject","New"
"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",""
"BR1.62 ","If Form 5471 is attached, then Schedule N (Form 1120), Line 4b must have a non-zero value.","","F5471-001","Missing Data","Reject",""
"BR1.182 ","If Form 5471, Item B, checkbox ""3"" is checked, then one or more ""Category 3 Filer Statements"" [Category3FilerStatement] must be attached.","","F5471-002","Missing Document","Reject",""
"BR1.183 ","If Form 5471, Schedule C, Line 8, Columns ""Functional Currency"" or ""US Dollars"" has a non-zero value, then ""Other Income Statement"" [OtherIncomeForm5471Statement] must be attached.","","F5471-003","Missing Document","Reject",""
"BR1.185 ","If Form 5471, Schedule C, Line 16, Columns ""Functional Currency"" or ""US Dollars"" has a non-zero value, then ""Itemized Other Deductions Schedule"" [ItemizedOtherDeductionsSchedule2] must be attached.","","F5471-005","Missing Document","Reject",""
"BR1.202 ","If Form 5471, Schedule H, Line 2h, Columns ""Net Additions"" or ""Net Subtractions"" has a non-zero value, then ""Earnings and Profits Other Adjustments Statement"" [EarningsAndProfitsOtherAdjStmt] must be attached.","","F5471-010","Missing Document","Reject",""
"BR1.189 ","If Form 5471, Schedule F, Line 6, Column (a) or Column (b) has a non-zero value, then ""Investment In Subsidiaries Statement"" [InvestmentInSubsidiariesStmt] must be attached.","","F5471-014","Missing Document","Reject",""
"BR1.220 ","If Form 5471, Schedule G, Line 1, checkbox 'Yes' is checked,  then one or more ""Owns Foreign Partnership Statement"" [OwnsForeignPartnershipStmt] must be attached.","","F5471-026","Missing Document","Reject",""
"BR1.1135 ","If Form 5471, Schedule F, Line 4, Column (a) or Column (b) has a non-zero value, then ""Itemized Other Current Assets Schedule"" [ItemizedOtherCurrentAssetsSchedule] must be attached.","","F5471-029","Missing Document","Reject",""
"BR1.1136 ","If Form 5471, Schedule F, Line 7, Column (a) or Column (b) has a non-zero value, then ""Itemized Other Investments Schedule"" [ItemizedOtherInvestmentsSchedule] must be attached.","","F5471-030","Missing Document","Reject",""
"BR1.1137 ","If Form 5471, Schedule F, Line 12, Column (a) or Column (b) has a non-zero value, then ""Itemized Other Assets Schedule"" [ItemizedOtherAssetsSchedule] must be attached.","","F5471-031","Missing Document","Reject",""
"BR1.1138 ","If Form 5471, Schedule F, Line 15, Column (a) or Column (b) has a non-zero value, then ""Itemized Other Current Liabilities Schedule"" [ItemizedOtherCurrentLiabilitiesSchedule] must be attached.","","F5471-032","Missing Document","Reject",""
"BR1.1139 ","If Form 5471, Schedule F, Line 17, Column (a) or Column (b) has a non-zero value, then ""Itemized Other Liabilities Schedule"" [ItemizedOtherLiabilitiesSchedule] must be attached.","","F5471-033","Missing Document","Reject",""
"BR1.424 ","The EIN of the Subsidiary Corporation in Form 851 must not equal all nines.","","F851-005","Incorrect Data","Reject",""
"BR1.1133 ","For each Subsidiary Corporation in Form 851, Part I, the EIN of the Subsidiary (""CorporationEIN"" of ""SubsidiaryCorporationInfo"") must not be the same as the EIN of the Filer (Common Parent Corporation) in the Return Header.","","F851-006","Incorrect Data","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",""
"BR1.234 ","If Form 8865, Schedule A, checkbox b ""Owns a constructive interest"" is checked, then data for at least one row in Schedule A must be provided. For each row of data provided, ""Name"" and ""Address"" must have a value.","","F8865-028","Missing Data","Reject",""
"BR1.237 ","If Form 8865, Schedule B, Line 5 has a non-zero value, then Schedule F (Form 1040) must be attached.","","F8865-029","Missing Document","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",""
"BR1.1389 ","If Form 8865 is present in the return, then Schedule N (Form 1120), Line 2 must have a non-zero value.","","F8865-185","Missing Data","Reject",""
"BR1.1436 ","If Form 8865, Schedule K, Line 15f has a non-zero value, then one or more distinct forms and/or schedule/statement from the following list must be attached : Form 4255, 5884, 6478, 6765, 8820, 8826, 8834, 8835, 8844, 8845, 8846, 8847, 8860, 8861, 8864, 8874, 8881, 8882, 8896, 8900, 8586, 8271, 4797, 3468, 8906, 8907, 8908, 8909, 8910, 8911, 8912, 8923, 5884-A  Non Conventional Fuel Source Credit Schedule"" [""NonconventionalSourceFuelCreditSchedule""], ""Itemized Other Credits Schedule"" [""ItemizedOtherCreditsSchedule""].","","F8865-186","Missing Document","Reject",""
"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",""
"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",""
"BR1.1448 ","If Form 8865, Schedule K, Line 12 has a non-zero value, then Form 4562 must be attached.","","F8865-189","Missing Document","Reject","Deleted"
"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"
"BR1.82 ","If Form 8873 is present in the return, then Schedule N (Form 1120), Line 7b must have a non-zero value.","","F8873-001","Missing Data","Reject",""
"BR1.83 ","If Form 8873 is present in the return, then Schedule N (Form 1120), Line 7c must have a non-zero value.","","F8873-002","Missing Data","Reject",""
"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",""
"BR1.1429 ","""Payment Amount"" in the IRS Payment Record must not be greater than 200% of Form 1120, Line 34.","","FPYMT-034","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",""
"BR1.995 ","There was a problem with IRS systems that prevented the return from being processed electronically.  Please contact the Help Desk.","","R0000-027","System Error","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",""
"BR1.1329 ","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",""
"BR1.1410 ","The attached files (i.e. binary attachments) in a submission zip archive must have distinct names.","","R0000-067","Incorrect Data","Reject And Stop",""
"BR1.1422 ","""Tax Year"" in the Return Header must equal one of the following values for the processing year 2008 - (""2005"", ""2006"", ""2007"").","","R0000-072","Incorrect 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",""
"BR1.1431 ","If ""Amended Return"" checkbox is checked, then an XML document named ""Form1120X"" must be present in the return.","","R0000-076","Missing Document","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",""
"BR1.1373 ","If ""Amended Return"" or (Superseded for 1120/1120S) checkbox is not checked, then taxpayer TIN in the Return Header must not be the same as a TIN of a previously accepted electronic return for the return type and tax period indicated in the tax return.","","R0000-909","Duplicate Condition","Reject",""
"BR1.1374 ","If ""Amended Return"" or (Superseded for 1120/1120S) checkbox is not checked, then 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.","","R0000-910","Duplicate Condition","Reject",""
"BR1.786 ","If Schedule F (Form 1040), Line 12 has a non-zero value, then Form 4562 must be attached to the return.","","SF-F1040-003","Missing Document","Reject","Deleted"
"BR1.789 ","If Schedule F (Form 1040), Line 37b is checked, then Form 6198 must be attached to the return.","","SF-F1040-006","Missing Document","Reject",""
"BR1.1468 ","If Schedule F (Form 1040), Line 12 has a non-zero value, then Form 4562 or Form 4562-FY must be attached to the return.","","SF-F1040-009","Missing Document","Reject","New"
"BR1.1425 ","If Schedule M-3 (Form 1120), Part II, Lines 13(a), 13(b), 13(c), 13(d) (Interest Income), or Lines 17(a), 17(b), 17(c) or 17(d) (Cost of Goods Sold), or Part III, Lines 8(a), 8(b), 8(c), 8(d) (Interest Expense) has a non-zero value, then Form 8916-A must be attached.","","SM3-F1120-002","Missing Document","Reject",""
"BR1.1000 ","If Schedule N (Form 1120), Line 2 has a non-zero value, then Form 8865 must be attached to the return.","","SN-F1120-006","Missing Document","Reject",""
"BR1.1005 ","If Schedule N (Form 1120), Line 6a has a choice of 'Yes' indicated, then Line 6b must  have a value.","","SN-F1120-007","Missing Data","Reject",""
"BR1.1032 ","If Schedule N (Form 1120), Line 7a has a choice of ""Yes"" indicated, then Line 7b must have a non-zero value.","","SN-F1120-008","Missing Data","Reject",""
"BR1.1033 ","If Schedule N (Form 1120), Line 7b has a non-zero value, then Form 8873 must be attached to the return.","","SN-F1120-009","Missing Document","Reject",""
"BR1.1034 ","If Schedule N (Form 1120), Line 7c has a non-zero value, then Form 8873 must be attached to the return.","","SN-F1120-010","Missing Document","Reject",""
"BR1.1388 ","If Schedule N (Form 1120), Line 1b has a non-zero value, then Form 8858 must be attached to the return.","","SN-F1120-013","Missing Document","Reject",""
"BR1.1462 ","If Schedule N (Form 1120), Line 4a, has a choice of 'Yes' indicated, and Schedule N (Form 1120), Line 4b has a value greater than zero, then Form 5471 must be attached.","","SN-F1120-014","Missing Document","Reject",""
"BR1.61 ","If Schedule PH (Form 1120), Part VI, Line 2 has a non-zero value then Form 972 must be attached to Schedule PH (Form 1120).","","SPH-F1120-002","Missing Document","Reject",""
"BR1.1090 ","If Schedule PH (Form 1120), Part VI, Line 2 has a non-zero value then Form 973 must be attached to Schedule PH (Form 1120).","","SPH-F1120-003","Missing Document","Reject",""
"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",""
"BR1.590 ","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",""
"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",""
"BR1.1395 ","The count of SubmissionIDs provided in the transmission manifest must match the count of submission zip archive entries in the Attachment Zip file.","","X0000-026","Incorrect Data","Reject And Stop",""
"BR1.1383 ","Year (YYYY) in the SubmissionID must be processing year.","","X0000-027","Incorrect Data","Reject",""
"BR1.1392 ","A single PDF file must not exceed 60MB insize.","","X0000-028","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",""