Modernized e-File Business Rule (BR R0000-198) Beginning with Tax Year 2015/Processing Year 2016


Notice: Historical Content

This is an archival or historical document and may not reflect current law, policies or procedures.

In our continuing efforts to strengthen protections against identity theft refund fraud, the IRS made some modifications to the way tax returns are processed through Modernized e-File (MeF) beginning with the 2016 tax season. MeF is rejecting returns based on characteristics that have been deemed highly suspicious.  These returns are rejected with Business Rule R0000-198: “This return is ineligible to be filed electronically.”  This applies only to electronically filed (e-file) 1040 family tax returns.  If you believe that your return was rejected in error, you may still file the return on paper.

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MeF Program Information Page