| 0001 | is INVALID or MISSING. Please correct and resubmit BOTH federal and state return. |
| 0002 | |
| 0003 | equal "200612". For Form 1040/1040A, Tax Period (SEQ 0005) of Tax Return Record Identification Page 2 must also equal "200612". |
| 0004 | of SSN/ITIN's and cannot equal an ATIN. It must equal all numeric characters and cannot equal all blanks, zeros, or nines. Refer to Attachment 9 for valid ranges of Social Security/Taxpayer Identification Numbers. Primary SSN (SEQ 010) is a required field. Primary SSN (SEQ 010) of the Tax Form must equal Taxpayer Identification Number (SEQ 003) of Tax Return Record Identification Page 1. Taxpayer Identification Number (SEQ 003) of Tax Return Record Identification Page 1 must be significant. Primary Taxpayer SSN is INVALID or MISSING. Please correct and resubmit BOTH federal and state return. |
| 0005 | within a tax return is 30. (A Statement Reference is defined as "STMbnn"; the value of "nn" refers to the Statement Number.) See Section 8 for Statement Record information. |
| 0006 | Primary Name Control (SEQ 050) and Spouse's Name Control (SEQ 055): alpha, hyphen, and space. The Name Control cannot contain leading or embedded spaces. The left-most position must contain an alpha character. Primary Name Control (SEQ 050) is a required field. Spouse's Name Control (SEQ 055) is a required field when Filing Status (SEQ 130) equals "2" or "3". On Form 1040EZ, Spouse's Name Control (SEQ 055) is a required field when Secondary SSN (SEQ 030) is significant. Form 8615 - Parent Name Control (SEQ 045) must be significant and correctly formatted. Form 8814 - Child Name Control (SEQ 015) must be significant and correctly formatted. See Section 7.01 for Name Control format. The entered NAME of taxpayer or spouse or the NAME in one of the above forms is INVALID or MISSING. Please correct and resubmit BOTH federal and state return. |
| 0007 | have leading or consecutive embedded spaces. The left-most position must contain an alpha or numeric character. The only special characters permitted are space, hyphen ( -), and slash (/). See Section 7.03 for Street Address format. Street Address (SEQ 080) is a required field. Exception: This check is not performed when Address Ind (SEQ 097) is equal to "3", indicating a foreign address.") Entered Street Address is INVALID or MISSING. For foreign address, select "." for state.Please correct and resubmit BOTH federal and state return. |
| 0008 | number of boxes checked for Exempt Self (SEQ 160) and Exempt Spouse (SEQ 163). Filing Status (SEQ 130) is a required field. Filing Status is INVALID or MISSING. Please correct and resubmit BOTH federal and state return. |
| 0009 | exceeds the maximum length. |
| 0010 | Field ERROR DESCRIPTION in Part II Record Layouts. Significant money amount fields must be right-justified (and zero-filled when transmitting in fixed format). Money amount fields must contain whole dollars (no cents). When a field is defined as "N (positive only)", the field must be present and must contain an amount greater than or equal to zero. For numeric fields that can contain a literal value, entries must be left-justified and blank-filled when transmitting in fixed format. When transmitting in variable format, only significant characters are transmitted. When transmitting in fixed or variable format, significant date fields must contain numeric characters in the following formats, unless otherwise specified in Part II Record Layouts: Year fields with a length of four positions = YYYY, date fields with six positions = YYYYMM, date fields with eight positions = YYYYMMDD unless otherwise specified. All alphanumeric fields must be left-justified (and blank-filled when transmitting in fixed format) unless otherwise specified. Form Payment - Taxpayer's Day Time Phone Number (SEQ 090) is a required field and cannot equal all zeros or all blanks. |
| 0011 | Exemptions (SEQ 360) must be greater than zero. |
| 0012 | Penalty Amount (SEQ 1300) is greater than Overpaid, then Amount Owed (SEQ 1290) must be significant. If Overpaid (SEQ 1260) is significant and ES Penalty Amount (SEQ 1300) is not greater than Overpaid, then Amount Owed (SEQ 1290) cannot be significant. |
| 0013 | |
| 0014 | return will be rejected. (See Part II Record Layouts for "NO ENTRY" fields.) |
| 0015 | Other Expenses Type (SEQ 420, 432) or in Other Expense Type (SEQ 475): "CASUALTY", "CHILD CARE", "CHILD -CARE", "CHILDCARE", "DEPENDENT CARE", "MEDICAL", "THEFT". |
| 0016 | zip codes listed for the corresponding State Abbreviation (SEQ 087). The zip code cannot end in "00", with the exception of 20500 (the White House zip code). Refer to Attachment 3. Exception: This check is not performed when Address Ind (SEQ 097) is equal to "3", indicating a foreign address.") Entered Zip Code is INVALID or MISSING. For foreign address, select "." for state, zip code can be blank. Please correct and resubmit BOTH federal and state return. |
| 0017 | (SEQ 020) must be significant. |
| 0018 | SSN of Person Subject to Penalty Tax (SEQ 020) must be significant. |
| 0019 | Transit Number (SEQ 1272) (RTN) must contain nine numeric characters. The first two positions must be 01 through 12, or 21 through 32; the RTN must be present on the Financial Organization Master File (FOMF); and the banking institution must process Electronic Funds Transfer (EFT). See Section 6 for optional Routing Transit Number validation. Depositor Account Number (SEQ 1278) must be alphanumeric (i.e., only alpha characters, numeric characters, and hyphens), must be left-justified with trailing blanks if less than 17 positions, and cannot equal all zeros. If Routing Transit Number (SEQ 1272) or Depositor Account Number (SEQ 1278) is significant, then Checking Account Indicator (SEQ 1274) or Savings Account Indicator (SEQ 1276) must equal "X". Both cannot equal "X". Either Bank Routing or Account Number is INVALID or MISSING. Routing Number should contain only numbers and exactly 9 digits. Please correct and resubmit BOTH federal and state return. |
| 0020 | consecutive embedded spaces. The only characters permitted are alpha, space, ampersand (&), hyphen (-), and less-than sign (<). The left-most position must be alpha. The less-than sign replaces the intervening space to identify the primary taxpayer's last name and cannot be preceded by or followed by a space. See Section 7.02 for Name Line 1 format. Name Line 1 (SEQ 060) is a required field. If the primary and the spouse have two different last names, thesecond less-than sign ("<") after the primary last name must befollowed by an ampersand ("&"). |
| 0021 | leading or consecutive embedded spaces. The only special characters permitted are space, ampersand (&), hyphen (-), slash (/), and percent (%). See Section 7.04 for Name Line 2 Format. |
| 0022 | consistent with the standard state abbreviations issued by the Postal Service. Refer to Attachment 3 for State Abbreviations. State Abbreviation (SEQ 087) is a required field. Exception: This check is not performed when Address Ind (SEQ 097) is equal to "3", indicating a foreign address.") Entered STATE is INVALID or MISSING. For foreign address, select "." for state. Please correct and resubmit BOTH federal and state return. |
| 0023 | contain a minimum of three alpha characters. This field cannot contain consecutive embedded spaces and must contain only alphabetic characters and spaces. Do not abbreviate the city name. City (SEQ 083) is a required field. Exception: This check is not performed when Address Ind (SEQ 097) is equal to "3", indicating a foreign address.") Entered City is INVALID or MISSING. For foreign address, select "." for state and city can be blank. Please correct and resubmit BOTH federal and state return. |
| 0024 | Address), then City (SEQ 083) must equal "APO" or "FPO", and State Abbreviation (SEQ 087) must equal "AA", "AE", or "AP" with the appropriate Zip Code (SEQ 095). If State Abbreviation (SEQ 087) equals "AA", "AE", or "AP", then Address Ind (SEQ 097) must equal "1". Refer to Attachment 4. |
| 0025 | Your electronic signature authenication is INVALID or MISSING. You can call IRS (800-829-1040) to get correct AGI or preferably you can efile without AGI. You can bypass AGI authenication by submit form 8453-OL by click [PRINT/FILE], then select [Electronic Signature], select NO for question about AGI. Please correct and resubmit BOTH federal and state return. Code (SEQ 0008) is blank (No PIN used), the following fields must be present on the Authentication Record: Primary Date of Birth (SEQ 0010), the Taxpayer Signature Date (SEQ 0070) and Jurat/Disclosure Code (SEQ 0075) must be "B". of Death (0030) on the Tax Return are significant, only the Primary Fields (SEQ 0010, 0070, 0075) are required on the Authentication Record. Primary Date of Death (SEQ 0020) is significant and the Secondary Date of Death (SEQ 0040) on the Tax Return is "NOT" significant, the Primary Date of Birth (SEQ 0010) is not required on the Authentication Record. Note: Only the Spouse Fields (SEQ 0040, 0070, 0075) are required. |
| 0026 | Your electronic signature authenication is INVALID or MISSING. You can call IRS (800-829-1040) to get correct AGI or preferably you can efile without AGI. You can bypass AGI authenication by submit form 8453-OL by click [PRINT/FILE], then select [Electronic Signature], select NO for question about AGI. Please correct and resubmit BOTH federal and state return. Code (SEQ 0008) is blank (No PIN used), if Filing Status (SEQ 0130) of the Tax Form equals "2", then the followingfields must be present on the Authentication Record: Spouse Date of Birth (SEQ 0040), Taxpayer Signature Date (SEQ 0070) and Jurat/Disclosure Code (SEQ 0075) must be "B". Tax Return is significant and the Primary Date of Death (SEQ 0020) is "NOT" significant, the Spouse Date of Birth (0040) is not required on the Authentication Record. Note: Only the Primary Fields (SEQ 0010, 0070, 0075) are required on the Authentication Record. |
| 0027 | must be significant. Electronic EFIN of ERO (SEQ 020) must be significant and equal to EFIN of Originator (SEQ 008b) of Tax Return Record Identification Page 1. |
| 0028 | (SEQ 0008b) must contain a valid two-digit EFIN prefix code. Refer to Attachment 8 for Valid Two-Digit EFIN Prefix Codes. |
| 0029 | (SEQ 008b) must be for a valid electronic filer. |
| 0030 | a tax return must contain the same Primary SSN. Schedule Occurrence Number (SEQ 005 of the Schedule Record Identification) and Form Occurrence Number (SEQ 005 of the Form Record Identification) must be significant and in ascending, consecutive numerical sequence beginning with "0000001". Note: For multiple occurrences of a schedule or form, the Page Number (SEQ 002 of the Schedule or Form Record Identifications) must be sequential within each occurrence of a schedule or Form. All pages of a multiple-page schedule or form must be present. Listed below are exceptions to this rule: -Page 2 may be present without Page 1 and vice versa for the following: Schedule E, Form 4684, Form 4797, Form 8283, Form 8824 and Form 8853. -Page 2 need not be transmitted if there are no entries for that page (but Page 2 cannot be present without Page 1) for the following: Schedule C, Schedule C (5713), Schedule D, Schedule F, Schedule H, Schedule O (5471), Schedule 2, Form 2106, Form 2441, Form 4562, Form 5329, Form 6251, Form 6765, Form 8275, Form 8275-R, Form 8582-CR, Form 8606, Form 8621, Form 8697, Form 8801, and Form 8839. -Page 2 and Page 3 are optional for Form 2210 and Form 8582, but neither Page 2 nor Page 3 can be present without Page 1. -Form 4136 Page 1, 2, and 3 need not be transmitted if there are no entries for that page (but Page 1, 2, or 3 cannot be present without Page 4). -Pages 2-4 need not be transmitted if there are no entries for those pages (but these pages cannot be present without page 1) for the following: Form 5471, Form 5713 -Form 8865 Pages 3-7 need not be transmitted if there are no entries for those pages. But these pages cannot be present without pages 1 and 2. -State Record ST 0001 may be present without ST 0002, but ST 0002 cannot be present without ST 0001. For Form 1040, Pages 1 and 2 must be present (exception: State) only returns), and the following cannot be present: Form 1040A Pages 1 and 2, Schedule 1, Schedule 2, Schedule 3, Form 1040EZ. For Form 1040A, Pages 1 and 2 must be present, and the following cannot be present: Form 1040 Pages 1 and 2, Form 1040EZ. For Form 1040EZ, must be present, and the following cannot be present: Form 1040 Pages 1 and 2, Form 1040A Pages 1 and 2. Schedule K-1 (Form 8865) will not be accepted without a Form 8865 being filed. |
| 0031 | (RSN) (SEQ 007) must be numeric. |
| 0032 | Number (DCN) (SEQ 008) must be numeric. |
| 0033 | Part II Record Layouts. Name Line 1 (SEQ 060) of the Tax Form can have a maximum of 35 characters; any more than 35 will be dropped. See Section 7.02 for Name Line 1 format. |
| 0034 | present in the Record ID Group. |
| 0035 | order and must be valid for that record. |
| 0036 | Primary SSN and one for the Secondary SSN (a total of two Schedules C-EZ per tax return when Filing Status (SEQ 130) equals "2"). When a taxpayer files Schedule C-EZ, no Schedule C is allowed for that taxpayer. See Section 4.02.2.a for instructions for multiple occurrences of Schedules C/C-EZ. Either you or your spouse filed Schedule C with Schedule C-EZ. Only ONE Schedule C-EZ is allowed per person with NO other Schedule C. You have to remove the Schedule C-EZ and file regular Schedule C. Please correct and resubmit BOTH federal and state return. |
| 0037 | (SEQ 0172, 0182, 0192, 0202 or in the related Statement Record), must equal the total of the following fields: Number of Children Who Lived with You (SEQ 0240), Number of Children Not Living with You (SEQ 0247), and Number of Other Dependents Listed (SEQ 0350). |
| 0038 | $100,000 and only the following can be present: Schedule 1, Schedule 2, Schedule 3, Schedule EIC, Form W-2, W-2GU, Form 1099-R, Form 1310, Form 2120, Form 2210, Form 8379, Form 8606, Form 8615, Form 8812, Form 8815, Form 8833, Form 8839, Form 8862, Form 8863, Form 8880, Form 8901, Form 9465, FEC Record, Authentication Record, Preparer Note Record, Election Explanation Record, Regulatory Explanation Record and Form Payment. |
| 0039 | Secondary SSN (SEQ 0030) is significant) must be under age 65. If born January 01, 1942, taxpayer is considered to be age 65 at the end of 2005. Taxable Interest (SEQ 0380) cannot exceed $1,500, Taxable Income (SEQ 0820) must be less than $100,000, and only the following can be present: Form W-2, W-2GU, Form 1310, Form 8379, Form 8833, Form 8862, Form 9465, FEC Record, Authentication Record, Preparer Note Record, Election Explanation Record, Regulatory Explanation Record and Form Payment. |
| 0040 | "SO" in variable format of the Form 1040 Page 1 record, then the highest sequence number present cannot be greater than the Address Indicator (SEQ 0097). If the State Abbreviation field is equal to "SO" in fixed format of the Form 1040 Page 1 record, then all fields beyond the Address Indicator field must be blank. |
| 0041 | dependent information. No lines may be skipped when completing the dependent information. |
| 0042 | must be present: Form 1040 Page 1, State Generic Record, Unformatted Record and Summary Record. |
| 0043 | least one of the following fields must be significant: Qualifying Name for H of Household (SEQ 150) and SSN for Qual Name (SEQ 153); Number of Children Who Lived with You (SEQ 240); Number of Other Dependents Listed (SEQ 350). When Qualifying Name for H of Household (SEQ 150) is significant, SSN for Qual Name (SEQ 153) must be significant and within the valid ranges of SSN/ITIN/ ATIN's and cannot equal Primary SSN (SEQ 010) or Secondary SSN (SEQ 030). Refer to Attachment 8 for valid ranges of Social Security/Taxpayer Identification Numbers. You have elected filing status Head of Household without any dependent. Click on [INFORMATION] and you need to enter your dependent(s) or filing status must be changed to SINGLE. Please correct and resubmit BOTH federal and state return. |
| 0044 | Record ID Group. The error may be one of the following: -The Taxpayer Identification Number (SEQ 003) within the Record ID does not match Primary SSN (SEQ 010) of the Tax Form. -The schedule or form is invalid for electronic filing or the page number is incorrect or duplicated. -Each record must be followed by a record terminus character (#). |
| 0045 | that begins each record must be exactly as defined in Part II Record Layouts and must not duplicate another Record ID Group. If the Schedule/Form Occurrence Number (SEQ 005) of Record ID is invalid, or is a duplicate, or exceeds the maximum number permitted for that record the return will be rejected. Refer to Attachment 11 for the maximum number of schedules/forms permitted in an electronically filed tax return. |
| 0046 | Schedule SE must be significant and equal to Primary SSN (SEQ 010) or Secondary SSN (SEQ 030) of Form 1040. |
| 0047 | Schedule SE must be significant and equal to Secondary SSN (SEQ 030) of Form 1040 and must not be equal to SSN of Self-Employed (SEQ 020) on the first Schedule SE. When both spouses are filing Schedule SE, the Schedule SE for the primary taxpayer must precede the Schedule SE for the secondary taxpayer. |
| 0048 | Business Expense (SEQ 0009) must be significant and equal to Primary SSN (SEQ 0010) or Secondary SSN (SEQ 0030) of Form 1040. |
| 0049 | Employee Business Expense (SEQ 0009) must be significant and equal to Primary SSN (SEQ 0010) or Secondary SSN (SEQ 0030) of Form 1040. |
| 0050 | Record field (identified by an at-sign (@) in Part II Record Layouts) is a Statement Reference, i.e., " STMbnn". For Required Statement Records, Line 02 must be blank. Line 03 must be present and must contain significant data. For Required Statement Records, any Statement Reference number "STMbnn" occurring within a tax return must have a corresponding Statement Record. |
| 0051 | an asterisk (*) in Part II Record Layouts), any Statement Reference number "STMbnn" occurring within a tax return must have a corresponding Statement Record. |
| 0052 | asterisk (*) in Part II Record Layouts) are used only when the lines of data to be entered exceed spacing allowed on a schedule or form. For Optional Statement Records, Lines 01, 02, 03, and 04 must be present and must contain significant data. |
| 0053 | the number of Statement References within a tax return. |
| 0054 | equal Primary SSN (SEQ 010) or Secondary SSN (SEQ 030) of Form 1040. |
| 0055 | significant and equal to Primary SSN (SEQ 010) or Secondary SSN (SEQ 030) of Form 1040/1040A. |
| 0056 | Form 8606 must be significant and equal to Secondary SSN (SEQ 030) of Form 1040/1040A and must not be equal to SSN of Taxpayer with IRAs (SEQ 010) on the first Form 8606. When both spouses are filing Form 8606, the Form 8606 for the primary taxpayer must precede the Form 8606 for the secondary taxpayer. |
| 0057 | the first Form 5329 must be significant and equal to Primary SSN (SEQ 010) or Secondary SSN (SEQ 030) of Form 1040. |
| 0058 | the second Form 5329 must be significant and equal to Secondary SSN (SEQ 030) of Form 1040 and must not be equal to SSN of Person Subject to Penalty Tax (SEQ 020) on the first Form 5329. When both spouses are filing Form 5329, the Form 5329 for the primary taxpayer must precede the Form 5329 for the secondary taxpayer. |
| 0059 | must equal Secondary SSN (SEQ 030) of Form 1040 and must not be equal to Tip Income SSN (SEQ 020) on the first Form 4137. When both spouses are filing Form 4137, the Form 4137 for the primary taxpayer must precede the Form 4137 for the secondary taxpayer. |
| 0060 | (RSN) (SEQ 007) must be in ascending numerical sequence within a transmission. However, the RSN's within the transmission do not have to be consecutive. |
| 0061 | Number (DCN) (SEQ 008) must be in ascending numerical sequence within the transmission. However, the DCN's within the transmission do not have to be consecutive. |
| 0062 | of the Declaration Control Number (DCN) (SEQ 008) must be zeros. |
| 0063 | and Exempt Spouse (SEQ 0163) equals "X", both Primary SSN (SEQ 0010) and Secondary SSN (SEQ 0030) must be numeric. (The Filing Status of Form 1040EZ is considered to be "2" when Secondary SSN (SEQ 0030) is significant.) |
| 0064 | Declaration Control Number (DCN) (SEQ 0008) must be "7". |
| 0065 | Filing Status (SEQ 0130) must equal "2", "3", or "4". |
| 0066 | group" is significant, then all fields in that group must be significant: Dependent First Name, Dependent Last Name, Dependent Name Control, Dependent's SSN, and Relationship. (See Part II Record Layouts for Field Numbers.) Dependent Name Control (SEQ 0172, 0182, 0192, 0202) must be in the correct format. See Section 7.01 for Name Control format. |
| 0067 | 0200) and Dependent Last Name (SEQ 0171, 0181, 0191, 0201) must contain only alpha characters and spaces. A space cannot be in the first position of either Dependent First Name or Dependent Last Name. |
| 0068 | 0205) is significant, it must be within the valid ranges of SSN/ITIN/ATIN's and cannot equal Primary SSN (SEQ 0010) or Secondary SSN (SEQ 0030) or another Dependent's SSN. It must equal all numeric characters and cannot equal all zeros or all nines. Refer to Attachment 9 for valid ranges of Social Security/Taxpayer Identification Numbers. Either Dependent's SSN is INVALID or MISSING or You cannot claim yourself or your spouse as dependent. Remove yourself or your spouse as dependent. Please correct and resubmit BOTH federal and state return. |
| 0069 | Line 1 (SEQ 060) must contain an ampersand (&). Form 1040EZ - When Secondary SSN (SEQ 030) is significant, Name Line 1 (SEQ 060) must contain an ampersand (&). |
| 0070 | |
| 0071 | be within the valid ranges of SSN/ ITIN's, cannot equal an ATIN, and cannot equal Primary SSN (SEQ 010). It must equal all numeric characters and cannot equal all zeros or all nines. Refer to Attachment 9 for valid ranges of Social Security/Taxpayer Identification Numbers. Your spouse's SSN is INVALID or MISSING or Please correct and resubmit BOTH federal and state return. |
| 0072 | Income Credit (SEQ 1180) cannot be significant. Form 1040/1040A - When Schedule EIC is present, Earned Income Credit SEQ (1180) must be significant. |
| 0073 | Number of Children who Lived with You (SEQ 0240) must be significant. When Filing Status (SEQ 130) equals "5", Number of Children Who Lived with You (SEQ 240) must be significant. You need a dependent to file as Qualified Widower. Otherwise, change your status to SINGLE, etc. Please correct and resubmit BOTH federal and state return. |
| 0074 | cannot equal another Qualifying Person SSN on the same Form 2441/Schedule 2 or in the related Statement Record. |
| 0075 | then at least one of the following must be present for the forms listed below. Form 1040: Household Help Literal (SEQ 0366) and Household Help Amt (SEQ 0367); Type of Other Income (SEQ 0560) and Amount of Other Income (SEQ 0570); Form W-2; Form W-2GU; Form 1099-R; Schedule C; Schedule C-EZ; Schedule E with Part/S-Corp Ind (SEQ 1172, 1210, 1270, 1330) equal to "P"; Schedule F. Form 1040A: Household Help Literal (SEQ 0366) and Household Help Amt (SEQ 0367); Form W-2; Form W-2GU and Form 1099-R. Form 1040EZ: Household Help Literal (SEQ 0366) and Household Help Amt (SEQ 0368); Form W-2; Form W-2GU. |
| 0076 | $400, or if Taxable Interest (SEQ 290) of Schedule B/Schedule 1 is significant, then Taxable Interest (SEQ 380) of Form 1040/1040A must equal Taxable Interest (SEQ 290) from Schedule B/Schedule 1. |
| 0077 | greater than $1,500, or if Total Ordinary Dividends (SEQ 0525) of Schedule B/Schedule 1 is significant, then Total Ordinary Dividends (SEQ 0394) of Form 1040/1040A must equal Total Ordinary Dividends (SEQ 0525) from Schedule B/Schedule 1. |
| 0078 | following fields from Schedule D: Combined Net Gain/Loss (SEQ 2400) or Allowable Loss (SEQ 2540). |
| 0079 | equal Total Income or Loss (SEQ 1150) or Total Supplemental Income (Loss) (SEQ 2010) from Schedule E. |
| 0080 | Moving Exp Deduction (SEQ 180) from Form(s) 3903. |
| 0081 | Other Gain/Loss (SEQ 470) of Form 1040 must equal Redetermined Gain/Loss (SEQ 1030) from Form 4797. |
| 0082 | Standard Deduction (SEQ 789) of Form 1040 must equal Total Deductions (SEQ 520) from Schedule A. |
| 0083 | must equal Credit for Child & Dependent Care (SEQ 0339) from Form 2441/Schedule 2. |
| 0084 | Form 1040 or 1040A must equal Credit (SEQ 0290, Schedule 3) and SEQ 0290, Schedule R. |
| 0085 | significant when one of the following fields equals "X": Retire/Disabled (SEQ 020); Both Under 65, One Retired (SE Q 040); Both Under 65, Both Retired (SEQ 050); One Over 65, Other Retired (SEQ 060); Under 65, Did Not Live With Spouse (SEQ 090). |
| 0086 | and Exempt SE Tax Indicator (SEQ 1035) of Form 1040 are blank, then Self Employment Tax (SEQ 1040) of Form 1040 must equal Self-Employment Tax (SEQ 160) from Schedule(s) SE. |
| 0087 | Alternative Minimum Tax (SEQ 340) from Form 6251. |
| 0088 | the following fields: Refund (SEQ 1270), Applied to ES Tax (SEQ 1280), and ES Penalty Amt (SEQ 1300). |
| 0089 | Recip Soc Sec No. (SEQ 693) must be significant, and vice versa. When Recip Soc Sec No. (SEQ 693) is significant, it must be within the valid ranges of SSN/ ITIN's, cannot equal an ATIN, and cannot equal Primary SSN (SEQ 010). Refer to Attachment 9 for valid ranges of Social Security/Tax Identification Numbers. |
| 0090 | least one of the following fields must be significant: Dependent Care Benefits Literal (SEQ 0371) of Form 1040/1040A; Dependent Care Benefits (SEQ 0210) of Form W-2; Credit for Child & Dependent Care (SEQ 0339) of Form 2441/Schedule 2 or if Form 1040/1040A (SEQ 0915/0860) is not significant, then the Credit for Child & Dependent Care (SEQ 0339) of Form 2441/Schedule 2 must be zero. |
| 0091 | Spouse Name (SEQ 0164) or Exempt Spouse Name Control (SEQ 0165) cannot be present. |
| 0092 | 0092-0093 Reserved |
| 0093 | Form 2441/Schedule 2 - EIN/SSN Type (SEQ 0045) of Form 2441/Schedule 2 must equal "S" or "E". Exception: If SSN/EIN (SEQ 0040) equals "TAXEXEMPT" then EIN/SSN Type (SEQ 0045) may equal blank. |
| 0094 | Line 36 (SEQ 460) is significant, then Schedule D or Form 4797 must be present. |
| 0095 | (SEQ 0230), or Credit for Child & Dependent Care (SEQ 0339), or Net Allowable Amount (SEQ 0600) is greater than zero, then Qualifying Person SSN - 1 (SEQ 0214) must be significant. The Qualifying Person information on Line 2 is not required when Prior Year Expense Literal (SEQ 0318), Prior Year Qualifying Person Name (SEQ 0324), and Prior Year Qualifying Person SSN (SEQ 0326) are present and there are no current year expenses. If Credit for Child & Dependent Care (SEQ 0339) is significant, and Total Qualified Expenses or Limit (SEQ 0230) or Net Allowable Amount (SEQ 0600) is greater than zero, then Primary Earned Income (SEQ 0260) (and Spouse's Earned Income (SEQ 0270) when Filing Status (SEQ 0130) of Form 1040/1040A equals "2") must be significant. |
| 0096 | |
| 0097 | "X", Capital Gain/Loss (SEQ 450) must be significant, Schedule D must not be present. When Capital Distribution Box (SEQ 447) is not equal to "X" and Capital Gain/Loss (SEQ 450) is significant, Schedule D must be present. |
| 0098 | must equal Gross Receipts/Sales (SEQ 200) minus Returns/Allowances (SEQ 210). |
| 0099 | of Net Profit (Loss) (SEQ 710) from Schedule(s) C plus Net Profit (SEQ 710) from Schedule(s) C-EZ. |
| 0100 | and Some Is Not At Risk (SEQ 730) equals "X", Form 6198 must be present. |
| 0101 | than zero: Investment Interest Expense (SEQ 0010), Carryover Disallowed Interest Expense (SEQ 0020), Investment Interest Expense Deduction (SEQ 0170). |
| 0102 | 1358) equals "X" on any Schedule E, and the corresponding Part/S-Corp Nonpassive Sch K-1 Loss (SEQ 1192, 1253, 1313, 1373) is significant, then Form 6198 must be present. |
| 0103 | at least one of the following must be present for the forms listed below. Form 1040: Other 1099 Withholding Literal (SEQ 1155); Withholding (SEQ 0130) on Form W-2 or Form W-2GU; Withholding (SEQ 0160) on Form 1099-R; Withholding (SEQ 0050) on Form W2-G. Form 1040A: Other 1099 Withholding Literal (SEQ 1155); Withholding (SEQ 0130) on Form W-2 or Form W-2GU; Withholding (SEQ 0160) on Form 1099-R. Form 1040EZ: Other 1099 Withholding Literal (SEQ 1155); Withholding (SEQ 0130) on Form W-2 or Form W-2GU. |
| 0104 | must equal or be less than the Wages of Forms 1040/1040A/1040EZ (SEQ 0375). Exceptions: a. If SEQ (0375) of Forms 1040/1040A/1040EZ is within $5.00 (< or >) of the total W-2s then do not reject the return. b. If Statutory Employee (SEQ 0265) of Form W-2 equal "X", and no withholding in (SEQ 0130) then bypass this check. c. If Statutory Employee (SEQ 0265) of Form W-2 equal "X", and Schedule C or Schedule C-EZ is attached, then bypass this check. d. If Form 1040/1040A Wages (SEQ 0375) are less the Wages of the Form W-2(s) and Form 8839 Adoption Literal (SEQ 0368) equals "SNE" or "PYAB", then do not reject the return. |
| 0105 | following fields must be significant: Routing Transit Number (SEQ 1272); Checking Account Indicator (SEQ 1274) or Savings Account Indicator (SEQ 1276); Depositor Account Number (SEQ 1278); and RAL Indicator (SEQ 1465). Either Routing Number, Checking/Saving account indicator, or bank account number is INVALID or MISSING. Please correct and resubmit BOTH federal and state return. |
| 0106 | first occurrence of Schedule E can contain entries in the following fields: SEQ 125, 155, 380, 1000, 1040, 1110, 1120, 1150, 1445, 1455, 1475, 1485, 1495, 1750, 1755, 1765, 1913, 1917, 1923, 1927, 1933, 1937, 1939, 1943, 1945, 1977, 1991, 2010, and 2020. |
| 0107 | Tips (SEQ 0090) is significant, then Total Wages/Unreported Tips (SEQ 0100) must be significant. (SEQ 0088) is equal to or greater than $90,000. |
| 0108 | then Total Payments (SEQ 1250) must be greater than Total Tax (SEQ 1150). Form 1040EZ - If Refund (SEQ 1270) is greater than zero, then Total Payments (SEQ 1250) must be greater than Total Tax (SEQ 1256). |
| 0109 | (SEQ 030) is equal to an ITIN, then Earned Income Credit (SEQ 1180) cannot be significant and Schedule EIC cannot be present. Form 1040EZ - If Primary SSN (SEQ 010) or Secondary SSN (SEQ 030) is equal to an ITIN, then Earned Income Credit (SEQ 1180) cannot be significant. You filed your tax return with an ITIN rather then SSN, You cannot claim EIC. Please correct and resubmit BOTH federal and state return. |
| 0110 | Tax (SEQ 915) of Form 1040 must equal or be greater than Subtract Line 21 from Line 17 (SEQ 220) of Schedule J. |
| 0111 | "X", Filing Status (SEQ 130) must equal "3". |
| 0112 | blank, Tax on Retirement Plans (SEQ 1100) must equal the total of the following fields from Form(s) 5329: Additional Tax on Early Distributions (SEQ 0078), Additional Tax on Certain Distr from Educ Accts (SEQ 0091), Excess Contributions Tax on Traditional IRA (SEQ 0160), Excess Contributions Tax on Roth IRA (SEQ 0280), Excess Contribution Tax on Ed IRA (SEQ 0570), Excess Contributions Tax on MSA (SEQ 0660), Excess Contributions Tax on HSA (SEQ 0750), and Tax on Excess Accumulations (SEQ 0850) Form 5329 does not have to be present, but Tax on Retirement Plans (SEQ 1100) of Form 1040 must be significant. |
| 0113 | greater than $500, Form 8283 must be present. You must file Form 8283 because your non-cash contribution is greater than $500. Please correct and resubmit BOTH federal and state return. |
| 0114 | is significant, then Social Security Benefits (SEQ 553) must be significant. |
| 0115 | then Social Security & Medicare Tax on Tips (SEQ 1080) of Form 1040 must equal F1040 Social Security Medicare Tax on Tips (SEQ 200) from Form(s) 4137. |
| 0116 | Total Tax (SEQ 1150), then at least one of the following fields must be significant: Overpaid (SEQ 1260), Refund (SEQ 1270), Applied to ES Tax (SEQ 1280), Amount Owed (SEQ 1290). |
| 0117 | significant: Gross Receipts/Sales (SEQ 200), Gross Income (SEQ 270), Total Expenses (SEQ 700), Tentative Profit/Loss (SEQ 702), Net Profit (Loss) (SEQ 710). Your Schedule C is NOT completed. Missing data. Please correct and resubmit BOTH federal and state return. |
| 0118 | contain a less-than sign immediately preceding th e last name. If the name includes a suffix, another less -than sign is entered between the last name and the suffix. Allowable characters are: Alpha, hyphen (-), less-than (<), and space. The following cannot be present: Two or more consecutive embedded spaces, a space or less-than sign in the first position, a less-than sign in the last position, more than two less-than signs, a space preceding or following a less-than sign. |
| 0119 | State Abbreviation (SEQ 0087) cannot equal any of the following states: AZ (Arizona), CA (California), ID (Idaho), LA Louisiana), NM (New Mexico), NV (Nevada), TX (Texas), WA (Washington), and WI (Wisconsin). Exception: If Filing Status equals "3" and Address Ind (SEQ 097) equals "2" (Stateside Military Address), then the State Abbreviation (SEQ 087) may equal one of the Community Property states listed above. You reside in one of the above states You cannot file Married Filing Separately, select another status. Please correct and resubmit BOTH federal and state return. |
| 0120 | |
| 0121 | equal Taxable Pensions Amount (SEQ 495). |
| 0122 | numeric, the first two digits of Employer Identification Number (SEQ 0040) must equal a valid District Office Code, Employer Name Control (SEQ 0045) must be significant, and W-2 Indicator (SEQ 0590) must equal "N" or "S". Refer to Attachment 8 for District Office Codes. See Section 7.05 for Business Name Control format. Note: The value "N" (Non-Standard) indicates that the Form W-2 was altered, handwritten, or typed, or that a cumulative Earnings Statement or a substitute Form W-2 was used. The value "S" (Standard) identifies a Form W-2 that is a computer-produced print, an IRS form, or an IRS-approved facsimile. The Employer Id Number on the W-2s is INVALID or MISSING. Please correct and resubmit BOTH federal and state return. |
| 0123 | Employer Name (SEQ 050), Employer Address (SEQ 060), Employee Name (SEQ 090), Employee Address (SEQ 100); Employee City (SEQ 110), Employee State (SEQ 113), Employee Zip Code (SEQ 115), and Wages (SEQ 120). Exception: The check for Wages (SEQ 120) is bypassed when Combat Pay has been excluded from Wages. Exception: When a period (.) is present in the Employee State (SEQ 0113) on Form W-2, the checks for Employee City (SEQ 0110) and Employee Zip Code (SEQ 0115) are bypassed. One or more of the above boxes on the W-2 is INVALID or MISSING. If this is a foreign address, select "." for STATE. City and zip code can be blank. Please correct and resubmit BOTH federal and state return. |
| 0124 | Control (SEQ 015), Payer Name (SEQ 020), and Payer Identification Number (SEQ 026). One or more of the above boxes is INVALID or MISSING. Please correct and resubmit BOTH federal and state return. |
| 0125 | Name Control (SEQ 015), Payer Name (SEQ 020), and Payer Identification Number (SEQ 050). One or more of the above boxes is INVALID or MISSING. Please correct and resubmit BOTH federal and state return. |
| 0126 | 1360, 1370, 1380, 1390, 1400, 1410) is significant, then either Preparer SSN/Preparer TIN (SEQ 1360) or Preparer Firm EIN (SEQ 1380) must be significant. If Preparer SSN/Preparer TIN (SEQ 1360) is significant, it must equal all numeric characters and cannot equal all zeros or all nines; or the first position must equal "P" or "S" and the last positions must be numeric characters and cannot equal all zeros or all nines. If Preparer Firm EIN (SEQ 1380) is significant, it must equal all numeric characters and cannot equal all zeros or all nines. When Paid Preparer information (SEQ 1340-1420) is significant, Non-Paid Preparer (SEQ 1338) cannot be significant, and vice versa. Refer to Attachment 6 for more information on Non-Paid and Paid Preparers. Either Preparer SSN or TIN is INVALID or MISSING. or the preparer is listed BOTH as Paid and Non-Paid. Please correct and resubmit BOTH federal and state return. |
| 0127 | Total Tax (SEQ 1150), and the total of Applied to ES Tax (SEQ 1280) plus ES Penalty Amount (SEQ 1300) is equal to Overpaid (SEQ 1260), then Refund (SEQ 1270) cannot be significant. |
| 0128 | Total Tax (SEQ 1150), and the total of Applied to ES Tax (SEQ 1280) plus ES Penalty Amount (SEQ 1300) is less than Overpaid (SEQ 1260), then Refund (SEQ 1270) must be greater than zero. |
| 0129 | (SEQ 1138), then the following fields cannot be significant: Overpaid (SEQ 1260), Refund (SEQ 1270), and Applied to ES Tax (SEQ 1280). |
| 0130 | (SEQ 0789) contains one of the following amounts: $6,150, 7,150, 6,400, 7,650, 8,800, 11,300, 10,050, 12,300, 13,300, or 14,300; and Modified Standard Deduction Ind (SEQ 0787) of Form 1040 is blank; then at least one of following fields must equal "X": Self 65 or Over Box (SEQ 0772), Self Blind Box (SEQ 0774), Spouse 65 or Over Box (SEQ 0776), Spouse Blind Box (SEQ 0778). more of the following forms are present: Schedule A, Form 4563. |
| 0131 | (SEQ 0247) is significant, then at least one Relationship (SEQ 0177, 0187, 0197, 0207) must equal "CHILD", "DAUGHTER", "GRANDCHILD", or "SON". |
| 0132 | Capital Gain/Loss (SEQ 450) must contain a positive amount. |
| 0133 | Nontaxable Other (SEQ 167) is significant, then Pensions & Annuities (SEQ 170) must be significant. |
| 0134 | Indicator (SEQ 786), and Modified Standard Deduction Ind (SEQ 787) and Itemize Election Ind (SEQ 788) are blank, and Schedule A and Form 4563 are not present; then Total Itemized or Standard Deduction (SEQ 789) must equal a valid standard deduction. Form 1040A - If Exempt Self (SEQ 160) equals "X", and Must Itemize Indicator (SEQ 786) and Modified Standard Deduction Ind (SEQ 787) are blank; then Total Itemized or Standard Deduction (SEQ 789) must equal a valid standard deduction. |
| 0135 | Form 4684 must be present. |
| 0136 | Penalty Amount (SEQ 1300) of Form 1040 must equal Underpayment Penalty/Short Method (SEQ 240) or Total Underpayment Penalty (SEQ 720) from Form 2210, or Underpayment Penalty/Farmers Fishermen (SEQ 180) from Form 2210F. Form 1040A - If Form 2210 is present, then ES Penalty Amount (SEQ 1300) of Form 1040A must equal Underpayment Penalty/Short Method (SEQ 240) or Total Underpayment Penalty (SEQ 720) from Form 2210. |
| 0137 | significant, the corresponding Amount Paid 1 or 2 (SEQ 050, 100) must be significant. The amount paid to the care provider is INVALID or MISSING. Please correct and resubmit BOTH federal and state return. |
| 0138 | total of the following fields: Total Box 6a and 6b (SEQ 167); Number of Children Who Lived with You (SEQ 240); Number of Children Not Living with You (SEQ 247); and Number of Other Dependents Listed (SEQ 350). |
| 0139 | (SEQ 010) or Secondary SSN (SEQ 030) of the Tax Form. The SSN of the employee is INVALID or MISSING. Please correct and resubmit BOTH federal and state return. |
| 0140 | Loss (SEQ 680) from Schedule(s) F. |
| 0141 | significant: Gross Income Amount (SEQ 280), Total Expenses (SEQ 650), Net Farm Profit or Loss (SEQ 680). The data in Schedule F is INVALID or MISSING. Please correct and resubmit BOTH federal and state return. |
| 0142 | Accounting Method Accrual Indicator (SEQ 060) must equal "X". Both indicators cannot equal "X". |
| 0143 | Materially Participate No Indicator (SEQ 110) cannot both equal "X" and cannot both equal blank. |
| 0144 | first digit can not equal a "9". See Attachment 9 for Valid SSNs. The employee SSN is INVALID or MISSING. Please correct and resubmit BOTH federal and state return. |
| 0145 | (SEQ 0624) is significant, then Form 2106/2106-EZ must be attached, else reject the return. |
| 0146 | significant, it must be numeric and greater than zero. |
| 0147 | Entire Penalty Box (SEQ 0135), Waiver of Part of Penalty Box (SEQ 0145), Annualized Income Installment Method Box (SEQ 0155), Actually Withheld Box (SEQ 0165) or Joint Return Box (SEQ 0173). Exception: When Hurricane Relief Indicator (SEQ 0015) is significant. |
| 0148 | Waiver of Part Penalty Box (SEQ 0145) equals "X", either Waived Explanation/Short Method (SEQ 0233) or Waiver Explanation (SEQ 0669) must equal "STMbnn". Waiver Explanation (SEQ 0177) must equal "STMbnn". |
| 0149 | Other Meth Explanation (SEQ 746) must equal "STMbnn". |
| 0150 | (SEQ 1122) are significant, Form 4255 must be present and Total Increase Tax (SEQ 530) of Form 4255 must be significant. When Form 4255 is present, F4255 Literal (SEQ 1121) and F4255 Amount (SEQ 1122) of Form 1040 must be significant. |
| 0151 | (SEQ 040) must equal the total logical record count computed by the IRS. |
| 0152 | number of Forms W-2 computed by the IRS. |
| 0153 | number of Forms W-2G computed by the IRS. |
| 0154 | the number of Forms 1099-R computed by the IRS. |
| 0155 | equal the number of schedule records computed by the IRS. |
| 0156 | the number of form records computed by the IRS. |
| 0157 | must equal the number of statement record lines computed by the IRS. |
| 0158 | is significant, and Self 65 or Over Box (SEQ 772) and Spouse 65 or Over Box (SEQ 776) are blank, then one of the following fields from Schedule R/Schedule 3 must be significant: Retire/Disabled (SEQ 020); Both Under 65, One Retired (SEQ 040); Both Under 65, Both Retired (SEQ 050); Under 65, Did Not Live with Spouse (SEQ 090). |
| 0159 | and the Spouse Claimed Dependent Ind (SEQ 0775) are blank, then Combined Standard Deduction and Personal Exemption (SEQ 0815) must equal $8,450 when Secondary SSN (SEQ 0030) is not significant, and must equal $16,900 when Secondary SSN (SEQ 0030) is significant. |
| 0160 | and the Spouse Claimed Dependent Ind (SEQ 0775) equals "X", then Combined Standard Deduction and Personal Exemption (SEQ 0815) cannot exceed $10,300 when Secondary SSN (SEQ 0030) is significant. Combined Standard Deduction and Personal Exemption (SEQ 0815) cannot exceed $5,150 when the Secondary SSN (SEQ 0030) is NOT significant. |
| 0161 | |
| 0162 | $412 and Adjusted Gross Income (SEQ 0750) must be less than $12,120 if single, and cannot exceed $13,750 if Married Filing Jointly. Claimed Dependent Ind (SEQ 0775) equals "X", Earned Income Credit (SEQ 1180) cannot be significant. |
| 0163 | be significant: SEQ 0010, 0020, 0030, 0040, 0050, 0060, 0070, 0080, 0090. |
| 0164 | (SEQ 0937) is significant, then all of the following apply: exceed the maximum possible credit for the Filing Status (SEQ 0130). The maximum possible credit is $1000 for "Head of Household", "Single", "Married Filing Separate", and "Qualifying Widow(er)", and $2000 for "Married Filing Joint". AGI limit for the Filing Status (SEQ 0130). The applicable limits are $50,000 for "Married Filing Joint", $37,500 for "Head of Household", and $25,000 for "Single", "Married Filing Separate", and "Qualifying Widow(er)". |
| 0165 | then it must equal Credit for Retirement Savings Contribution (SEQ 0937) of Tax Form. |
| 0166 | (SEQ 0110) nor Secondary T/P Smaller of line 5 or $2000 (SEQ 0120) may be negative. The sum of these two fields must be positive. |
| 0167 | and must be within the 01 to 28 range. |
| 0168 | greater than $25. |
| 0169 | significant on the first occurrence of Schedule E: Total Rents Received (SEQ 125); Total Royalties Rec'd (SEQ 155); Rental & Royalty Deduction (SEQ 1000); Total Income (SEQ 1110); Total Losses (SEQ 1120); Part/S-Corp Name A (SEQ 1170); Tot Part/S-Corp Income (SEQ 1750); Tot Part/S-Corp Loss and Sec 179 Deduction (SEQ 1755); Tot Estate/Trust Inc (SEQ 1933); Tot Estate/Trust Loss (SEQ 1937); Total REMIC Income (SEQ 1977); Net Farm Rental Income/Loss (SEQ 1991); Farming/Fishing Share (SEQ 2020); Net Rental Real Estate Income/Loss (SEQ 2030). The data in Schedule E is INVALID or MISSING. Please correct and resubmit BOTH federal and state return. |
| 0170 | Minus Line 17 (SEQ 450) from Form 4684, when either field is significant. |
| 0171 | Year (Form 4684 Sec B Gain) (SEQ 440) of Form 4797 must equal Loss Equal to or Smaller than Gain (SEQ 1120) from Form 4684. |
| 0172 | greater than $25000. |
| 0173 | |
| 0174 | significant, Line 13 more than Line 14 (SEQ 430) must be significant. |
| 0175 | Other Adjustments (SEQ 735) is significant, Total Adjustments (SEQ 740) must be significant. |
| 0176 | total of Other Adjustment Amount (SEQ 0730 or amounts from corresponding statement record). |
| 0177 | and Schedule E is not present, then the total of the following fields cannot exceed $2,800 unless Form 4797 is attached: Taxable Interest (SEQ 0380), Tax-Exempt Interest (SEQ 0385), Total Ordinary Dividends (SEQ 0394) of Form 1040/1040A, and Capital Gain/Loss (SEQ 0450) (when greater than zero) of Form 1040. |
| 0178 | of the following forms must be present: Form 3468, Form 6478, Form 8834, Form 8835, Form 8844, Form 8860, Form 8864, Form 8910, Form 8911, Form 8912, or "STMbnn" must be present in SEQ (1010). |
| 0179 | When Nonconventional Source Fuel Credit Amount (SEQ 1018) is significant, then Nonconventional Source Fuel Credit (SEQ 1025) must contain "STMbnn". |
| 0180 | Income/Loss (SEQ 1991) of Schedule E must equal one of the following fields from Form 4835: Net Farm Rent Profit (SEQ 610) or Net Farm Rent (Loss) (SEQ 630). When multiple Forms 4835 are present, Net Farm Rental Income/Loss (SEQ 1991) of Schedule E must equal the sum of the following from Forms 4835: Net Farm Rent Profit (SEQ 610) (when greater than zero) minus Net Farm Rent (Loss) (SEQ 630). Note: Net Farm Rent (Loss) (SEQ 630) of Form 4835 is assumed to be a loss; the minus sign is not transmitted. |
| 0181 | or both Form(s) 4835, then Form 6198 or Form 8582 must be present. |
| 0182 | than zero and Some Is Not at Risk Indicator (SEQ 700) equals "X", Form 6198 must be present. |
| 0183 | then Vehicle Service Date (SEQ 820) and Business Miles (SEQ 830) must be significant, or Form 4562 must be present. |
| 0184 | first occurrence of Schedule E is present, then Form 4835 must be present. When one Form 4835 is present, Net Farm Rental Income/Loss (SEQ 1991) of Schedule E must equal one of the following fields from Form 4835: Net Farm Rent Profit (SEQ 610) or Net Farm Rent (Loss) (SEQ 630). When multiple Forms 4835 are present, Net Farm Rental Income/Loss (SEQ 1991) of Schedule E must equal the sum of the following from Forms 4835: Net Farm Rent Profit (SEQ 610) (when greater than zero) minus Net Farm Rent (Loss) (SEQ 630). Note: Net Farm Rent (Loss) (SEQ 630) of Form 4835 is assumed to be a loss; the minus sign is not transmitted. |
| 0185 | then Vehicle Service Date (SEQ 0820) must be present. |
| 0186 | Schedules C present must equal total of "Schedule C Allowable Expenses" (SEQ 0450) from all Forms 8829 present. |
| 0187 | SSN (SEQ 010) or Secondary SSN (SEQ 030) of Form 1040. |
| 0188 | Earned Income Credit (SEQ 1180) cannot be significant. |
| 0189 | then at least one of the following fields must be significant: SEQ 0622, 0624, 0635, 0637, 0640, 0650, 0670, 0680, 0697, 0700 0702, 0707, 0710, 0730, 0735. |
| 0190 | |
| 0191 | the following fields: Foreign Tax Credit (SEQ 0922), Credit for Child & Dependent Care (0925), Credit for Elderly or Disabled (SEQ 0930), Education Credits (F8863) (SEQ 0935), Credit for Retirement Savings Contribution (SEQ 0937) Residential Energy Credits (SEQ 0941), Child Tax Credit (SEQ 0955), Credits from F8396, F8839 & F8859 (SEQ 995) and Other Credits (SEQ 1015) Form 1040A - Total Credits (SEQ 1020) must equal the total of the following fields: Credit for Child & Dependent Care (SEQ 0925), Credit for Elderly or Disabled (SEQ 0930), Education Credits (F8863) (SEQ 0935), Credit for Retirement Savings Contribution (SEQ 0937), and Child Tax Credit (SEQ 0955). |
| 0192 | significant for the forms listed below. Form 1040/1040A: Total Income (SEQ 600), Adjusted Gross Income (SEQ 750), AGI Repeated (SEQ 770), Tax (SEQ 915), Total Credits (SEQ 1020), Total Tax (SEQ 1150), Total Payments (SEQ 1250). Form 1040EZ: Adjusted Gross Income (SEQ 750), Taxable Income (SEQ 820), Withholding (SEQ 1160), Total Tax (SEQ 1256), Refund (SEQ 1270), Amount Owed (SEQ 1290). |
| 0193 | maximum number of available hours (24 hrs x the number of days in the year). The total hours available for business use exceeds the possible maximum. Please correct and resubmit BOTH federal and state return. |
| 0194 | then Adjusted Gross Income (SEQ 750) must equal the total of Wages, Salaries, Tips (SEQ 375) plus Unemployment Compensation (SEQ 552). |
| 0195 | significant, Deduction for 1/2 of Self Employment Tax (SEQ 165) must be significant, and vice versa. If Self-Employed Deduction Schedule SE (SEQ 640) of Form 1040 is significant, it must equal Deduction for 1/2 of Self Employment Tax (SEQ 165) from Schedule(s) SE. If Deduction for 1/2 of Self Employment Tax (SEQ 165) of Schedule SE is significant, and Exempt-Notary Literal (SEQ 050) is not significant, then Self-Employed Deduction Schedule SE (SEQ 640) of Form 1040 must be significant. |
| 0196 | (SEQ 1080) is significant, Form 4137 must be present. When F1040 Social Security Medicare Tax on Tips (SEQ 200) of Form 4137(s) is significant, Social Security & Medicare Tax on Tips (SEQ 1080) of Form 1040 must be significant. |
| 0197 | significant, Total Other Expenses Limit (SEQ 495) must be significant. |
| 0198 | the following fields: Withholding (SEQ 1160), ES Payments (SEQ 1170), Earned Income Credit (SEQ 1180), Additional Child Tax Credit (SEQ 1192), F4868 Amount (SEQ 1197), Excess SS Tax (SEQ 1188), and Other Payments (SEQ 1210). Form 1040A - Total Payments (SEQ 1250) must equal the total of the following fields: Withholding (SEQ 1160), ES Payments (SEQ 1170), Earned Income Credit (SEQ 1180), Additional Child Tax Credit (SEQ 1192), F4868 Amount (SEQ 1197), and Excess SS Tax (SEQ 1200). |
| 0199 | |
| 0200 | greater than $412, Schedule EIC must be present. |
| 0201 | group" is significant, then all fields in that group must be significant: Qualifying Child Name Control (SEQ 0007, 0077; Qualifying Child First Name (SEQ 0010, 0080); Qualifying Child Last Name (SEQ 0011, 0081); Qualifying SSN (SEQ 0015, 0085); Relationship (SEQ 0060, 0130); and Number of Months (SEQ 0070, 0140). Qualifying Child Name Control (SEQ 007, 077) must be in the correct format. See Section 7.01 for Name Control format. |
| 0202 | than current tax year. |
| 0203 | the following: "CHILD", "DAUGHTER", "FOSTERCHILD", "GRANDCHILD", or "SON". |
| 0204 | significant and Schedule EIC is not present, then the primary taxpayer and/or the secondary taxpayer must be at least age 25 but under age 65. If either taxpayer is born January 01, 1942, the taxpayer is considered to be age 25 at the end of 2006. significant, then the primary taxpayer and/or the secondary taxpayer must be at least age 25 but under age 65. If either taxpayer is born January 01, 1942, the taxpayer is considered to be age 65 at the end of 2006. |
| 0205 | significant, it must be within the valid ranges of SSN's. It must equal all numeric characters and cannot equal all zeros or all nines. Refer to Attachment 9 for valid ranges of Social Security Numbers. The SSN of the qualifying dependent for EIC is INVALID or MISSING. Please correct and resubmit BOTH federal and state return. |
| 0206 | "1988" (age 19 and older) and greater than "1982", then the corresponding Student "Yes" Box (SEQ 0030, 0100) or the corresponding Disabled "Yes" Box (SEQ 0040, 0110) must equal "X". |
| 0207 | 0207 oSchedule EIC - If Relationship (SEQ 0060, 0130) equals "CHILD", "DAUGHTER", "GRANDCHILD", "SON", "SISTER", "BROTHER", "NIECE", "NEPHEW" or "FOSTERCHILD" and Year of Birth (SEQ 0020, 0090) does not equal "2005", then Number of Months (SEQ 0070, 0140) must be equal to or greater than "07". |
| 0208 | and Cash Wages Over $1400 Paid Yearly - No (SEQ 045) cannot both equal "X" and cannot both equal blank. |
| 0209 | must be significant and equal to Primary SSN (SEQ 010) or Secondary SSN (SEQ 030) of Form 1040. |
| 0210 | must be significant and equal to Secondary SSN (SEQ 030) of Form 1040 and must not be equal to Employer SSN (SEQ 020) on the first Schedule H. When both spouses are filing Schedule H, the Schedule H for the primary taxpayer must precede the Schedule H for the secondary taxpayer. |
| 0211 | equal Primary SSN (SEQ 010) or Secondary SSN (SEQ 030) of Form 1040. |
| 0212 | (SEQ 0200) must equal a standard state abbreviation for one of the fifty United States, District of Columbia, Puerto Rico, or U.S. Virgin Islands. Refer to Attachment 3 for Standard Postal Service State Abbreviations. |
| 0213 | Number (SEQ 030) must be significant, must equal all numeric characters and cannot equal all blanks or all zeros. |
| 0214 | Identification Number (SEQ 030) of the second Schedule H cannot equal Employer Identification Number of the first Schedule H. |
| 0215 | Federal Income Tax Withheld - No (SEQ 055) cannot both equal "X". Cash Wage Over $1000 Paid Qtrly - No (SEQ 060) and Cash Wage Over $1000 Paid Qtrly - Yes (SEQ 065) cannot both equal "X". Cash Wages Over $1000 Paid Qtrly - No (SEQ 150) and Cash Wages Over $1000 Paid Qtrly - Yes (SEQ 155) cannot both equal "X". |
| 0216 | Qualifying SSN - 2 (SEQ 085). Qualifying SSN - 1 and - 2 (SEQ 050, 120) cannot equal Primary SSN (SEQ 010) or Secondary SSN (SEQ 030) of Form 1040/1040A. |
| 0217 | "1983", the corresponding Disabled "Yes" Box (SEQ 0040, 0110) must equal "X". |
| 0218 | "2006", the corresponding Number of Months (SEQ 0070, 0140) must equal "12". |
| 0219 | fields equal "X": Cash Wage Over $1400 Paid Yearly - No (SEQ 045), Federal Income Tax Withheld - No (SEQ 055), and Cash Wage Over $1000 Paid Qtrly - Yes (SEQ 065). |
| 0220 | Schedule H cannot be filed: Cash Wage Over $1400 Paid Yearly - No (SEQ 045), Federal Income Tax Withheld - No (SEQ 055), and Cash Wage Over $1000 Paid Qtrly - No (SEQ 060). |
| 0221 | the total of Advance EIC Payment (SEQ 200) from Form(s) W-2. and/or W-2GU. |
| 0222 | and Qualifying SSN - 2 (SEQ 0085) is not significant, then Earned Income Credit (SEQ 1180) of Form 1040/1040A cannot exceed $2,747 and Adjusted Gross Income (SEQ 0750) of Form 1040/1040A must be less than $32,001 if Single, Head of Household or Qualifying Widow(er) and less than $34,001 if Married Filing Jointly. (SEQ 0085) are significant, then Earned Income Credit (SEQ 1180) of Form 1040/1040A cannot exceed $4,536 and Adjusted Gross Income (SEQ 0750) of Form 1040/1040A must be less than $36,348 if Single, Head of Household or Qualifying Widow(er) and less than $38,348 if Married Filing Jointly. |
| 0223 | equals "X", Federal Income Tax Withheld (SEQ 110) must be significant. |
| 0224 | and Federal Income Tax Withheld - Yes (SEQ 050) equal "X", then Cash Wage Over $1000 Paid Qtrly - No (SEQ 060) and Cash Wage Over $1000 Paid Qtrly - Yes (SEQ 065) must be blank. |
| 0225 | (SEQ 040) equals "X", Social Security Wages (SEQ 070) and Medicare Wages (SEQ 090) must each be equal to or greater than $1300. |
| 0226 | (SEQ 040) equals "X", the following fields must be blank: Federal Income Tax Withheld - Yes (SEQ 050), Federal Income Tax Withheld - No (SEQ 055), Cash Wage Over $1000 Paid Qtrly - No (SEQ 060), and Cash Wage Over $1000 Paid Qtrly - Yes (SEQ 065). |
| 0227 | Qtrly - No (SEQ 150) cannot equal "X". When Page 2 is not present, Cash Wages Over $1000 Paid Qtrly - Yes (SEQ 155) cannot equal "X". |
| 0228 | than Medicare Wages (SEQ 090). |
| 0229 | (SEQ 520) must equal Total Taxes Less Advance EIC Payments (SEQ 140) from Page 1. |
| 0230 | From Return or Foreign Tax Credit (SEQ 1185) must equal Gross Foreign Tax Credit (SEQ 1090) and the following fields must be blank: SEQs 1100, 1110, 1120, 1130, 1135, 1160, 1175, 1177 and 1180. |
| 0231 | the first occurrence of Form 1116 can have significant data in Foreign Tax Credit (SEQ 1200). For subsequent occurrences of Form 1116, significant data can be present in Foreign Tax Credit (SEQ 1200) only when Alt. Min. Tax Literal (SEQ 010) of that occurrence is equal to "AMT". |
| 0232 | can equal "X": SEQ 020, 030, 040, 050, 060, 070, 080, 093, 096 098. When more than one Form 1116 is present, the same box (SEQ 020 through 098) cannot equal "X" on more than one Form 1116. Exception: The same box (SEQ 020 through 098) can equal "X" on two Forms 1116 if Alt. Min. Tax Literal (SEQ 010) is significant on one of the two Forms 1116. |
| 0233 | Direct Deposit Information (Tax Form SEQs 1272, 1274, 1276, 1278, and Form 8888) must be not present. |
| 0234 | Yes (SEQ 1262) or Direct Deposit-No (SEQ 1263). Both cannot be blank and both cannot equal "X". |
| 0235 | FUTA (Section A) (SEQ 230) must be significant. |
| 0236 | the total of the following fields from Schedule(s) H: Total Taxes Less Advance EIC Payments (SEQ 140) plus FUTA Tax (SEQ 240). |
| 0237 | 0237-0239 Reserved |
| 0238 | 0237-0239 Reserved |
| 0239 | 0237-0239 Reserved |
| 0240 | than $5,000 and Net Profit (SEQ 0710) cannot be less than zero. Total expenses for Schedule C-EZ cannot be greater than $5,000 and you cannot incurr a LOSS; otherwise, use regular schedule C. Please correct and resubmit BOTH federal and state return. |
| 0241 | significant: Gross Receipts/Sales (SEQ 200), Total Expenses (SEQ 700), Net Profit (SEQ 710). The data in Schedule C-EZ is INVALID or MISSING. Please correct and resubmit BOTH federal and state return. |
| 0242 | Primary SSN (SEQ 010) or Secondary SSN (SEQ 030) of Form 1040. |
| 0243 | Indicator (SEQ 0786) equals "X" then Total Itemized or Standard Deduction (SEQ 0789) must equal zero. Form 1040A - If Must Itemize Indicator (SEQ 786) equals "X", then Total Itemized or Standard Deduction (SEQ 789) must equal zero. |
| 0244 | "IE", then Schedule A must be present. |
| 0245 | Form 8396 must be present. Form 1040 - When Form 3800 Block (SEQ 1000) equals "X", Form 3800 must be present. |
| 0246 | 0246 Reserved |
| 0247 | |
| 0248 | 0248-0249 Reserved |
| 0249 | 0248-0249 Reserved |
| 0250 | |
| 0251 | Income (SEQ 820) from Form 1040/1040A. |
| 0252 | Form 1040 or Tax (SEQ 860) of Form 1040A must equal Form 8615 Tax (SEQ 290) from Form 8615. |
| 0253 | "3", "4", or "5". |
| 0254 | |
| 0255 | than $1,700. |
| 0256 | (SEQ 060) of Form 1040/1040A. |
| 0257 | be significant. |
| 0258 | the valid ranges of SSN/ITIN's. Refer to Attachment 9 for valid ranges of Social Security/Taxpayer Identification Numbers. |
| 0259 | |
| 0260 | (SEQ 853) of Form 1040 must equal "X" and Form 8814 Amount (SEQ 857) of Form 1040 must be significant. When Form 8814 Block (SEQ 853) equals "X", Form 8814 must be present and Form 8814 Amount (SEQ 857) must be significant. |
| 0261 | Indicator (SEQ 030) cannot be significant. When more than one Form 8814 is present, Multiple F8814 Indicator (SEQ 030) of the first Form 8814 must be significant. Form 8814 Amount (SEQ 857) of Form 1040 must equal Form 8814 Tax (SEQ 295) from Form(s) 8814. |
| 0262 | greater than $850 and less than $8,500. |
| 0263 | significant, then Type of Other Income (SEQ 560) of Form 1040 must equal "FORM 8814" and Total Other Income (SEQ 590) of Form 1040 must be significant. |
| 0264 | Tax Exempt Amount (SEQ 050) must be significant. When Nominee Dist. Literal 1 (SEQ 060) is significant, Nominee Dist. Amount 1 (SEQ 070) must be significant. When Non-Taxable Literal (SEQ 080) is significant, Non-Taxable Amount (SEQ 090) must be significant. |
| 0265 | significant, Nominee Dist. Amount 2 (SEQ 130) must be significant. |
| 0266 | SSN (SEQ 020) must be must be significant and within the valid ranges of SSN/ITIN/ATIN's. Refer to Attachment 8 for valid ranges of Social Security/Taxpayer Identification Numbers. |
| 0267 | zero. When Tax Amount Basis (SEQ 0275) is greater than zero and less than $850, Form 8814 Tax (SEQ 0295) must be significant. When Tax Amount Basis (SEQ 0275) is equal to or greater than $850, Form 8814 Tax (SEQ 0295) must equal $85. |
| 0268 | 0268,0269 Reserved |
| 0269 | 0268,0269 Reserved |
| 0270 | Form 4972 must be present. |
| 0271 | Distribution of Qualified Plan No Box (SEQ 026), Rollover Yes Box (SEQ 030), Prior Yr Distribution Yes Box (SEQ 190), and Beneficiary Distribution Yes Box (SEQ 201). All of the following fields must equal "X": Distribution of Qualified Plan Yes Box (SEQ 024), Rollover No Box (SEQ 040), and Prior Yr Distribution No Box (SEQ 200). |
| 0272 | Beneficiary of Qual Participant No Box (SEQ 044) or Qual Age - Five Yr Member No Box (SEQ 086). |
| 0273 | 0273,0274 Reserved |
| 0274 | 0273,0274 Reserved |
| 0275 | significant: Capital Gain Election (SEQ 220), Ordinary Income (SEQ 240), 10 Yr Method Average Tax (SEQ 690). |
| 0276 | cannot equal Recipient SSN (SEQ 020) of the first Form 4972. |
| 0277 | Form 4970 must be present, and vice versa. |
| 0278 | be significant. |
| 0279 | but both cannot equal "X": Beneficiary of Qual Participant Yes Box (SEQ 042)/Beneficiary of Qual Participant No Box (SEQ 044); Qual Age - Five Yr Member Yes Box (SEQ 084)/Qual Age - Five Yr Member No Box (SEQ 086). |
| 0280 | (SEQ 289) is significant, Form 8815 must be present. Excludable Savings Bond Interest (SEQ 289) of Schedule B/Schedule 1 must equal Excludable Savings Bond Interest (SEQ 290) from Form 8815. |
| 0281 | Form 8815 cannot be present. |
| 0282 | zero. |
| 0283 | equals "2" or "5", then Modified AGI (SEQ 0240) of Form 8815 must be less than $128,700. If Filing Status equals "1" or "4", then Modified AGI (SEQ 0240) must be less than $78,100. |
| 0284 | |
| 0285 | |
| 0286 | present, Non Passive Activity Amount (SEQ 1140) must be present, and vice versa. |
| 0287 | Form 8828 must be present. When F8828 Amount (SEQ 1124) is significant, Recapture Tax Due (SEQ 280) of Form 8828 must be significant, and vice versa. |
| 0288 | before January 1, 1991 (01011991). |
| 0289 | taxpayer cannot file Form 1040EZ. |
| 0290 | The State and Zip Code of the Employer or Payer in one of the below form is INVALID or MISSING. For foreign address, use "." for state and zip code can be blank. Please correct and resubmit BOTH federal and state return. (SEQ 075) must be significant and valid. Employer Zip Code (SEQ 075) must be consistent with Employer State (SEQ 073). Form W-2G - Payer's State (SEQ 024) and Payer's Zip Code (SEQ 025) must be significant and valid. Payer's Zip Code (SEQ 025) must be consistent with Payer's State (SEQ 024). Form W-2GU - Employer State (SEQ 073) and Employer Zip Code (SEQ 075) must be significant and valid. Employer Zip Code (SEQ 075) must be consistent with Employer State (SEQ 073). Form 1099-R - Payer's State (SEQ 042) and Payer's Zip Code (SEQ 044) must be significant and valid. Payer's Zip Code (SEQ 044) must be consistent with Payer's State (SEQ 042). Exception: This check is not performed when Employer State (SEQ 0073) of Form W-2 and/or W-2GU, Payer’s State (SEQ 0024) of Form W-2G, and/or Payer’ State (SEQ 0042) of Form 1099-R contain a period (.), indicating a foreign address. See Section 7.06 for foreign address format. |
| 0291 | characters. Employer City must have at least 3 characters. For foreign address, select "." for state and City can have less. Please correct and resubmit BOTH federal and state return. |
| 0292 | numeric, the first two digits of Payer Identification Number (SEQ 0026) must equal a valid District Office Code, Payer Name Control (SEQ 0015) must be significant, and W-2G Indicator (SEQ 0220) must equal "N" or "S". Refer to Attachment 8 for District Office Codes. See Section 7.05 for Business Name Control format. Note: The value "N" (Non-Standard) indicates that the Form W-2G was altered, handwritten, or typed, or that a cumulative earnings statement or a substitute Form W-2G was used. The value "S" (Standard) identifies a Form W-2G that is a computer-produced print, an IRS form, or an IRS-approved facsimile. The Payer ID is INVALID or MISSING. Please correct and resubmit BOTH federal and state return. |
| 0293 | numeric, the first two digits of Payer Identification Number (SEQ 0050) must equal a valid District Office Code, Payer Name Control (SEQ 0015) must be significant, and 1099-R Indicator (SEQ 0340) must equal "N" or "S". Refer to Attachment 8 for District Office Codes. See Section 7.05 for Business Name Control format. Note: The value "N" (Non-Standard) indicates that the Form 1099-R was altered, handwritten, or typed, or that a cumulative earnings statement or a substitute Form 1099-R was used. The value "S" (Standard) identifies a Form 1099-R that is a computer-produced print, an IRS form, or an IRS-approved facsimile. The Payer ID is INVALID or MISSING. Please correct and resubmit BOTH federal and state return. |
| 0294 | |
| 0295 | The W-2 withholding or Social Security Tax exceeds maximum. This is alloweed only if this W-2 is from combat pay. In this case, you must click [Information], select [Special Cases], Enter the amount of combat pay on line 2. Nontaxable Combat Pay Election Only [Select Combat Operation Code Name] if you are sure. For other forms, the withholding is too high. Please correct and resubmit BOTH federal and state return. Tax (SEQ 150) of the combined W-2s and/or W-2GU(s) can be greater than 1/2 (50%) of Wages (SEQ 120). Exception: This check is bypassed when Combat Pay has been excluded from Wages. Form W-2G - Withholding (SEQ 050) cannot be greater than 1/2 (50%) of Gross Winnings, etc. (SEQ 040). Form 1099-R - Withholding (SEQ 160) cannot be greater than 1/2 (50%) of Gross Distribution (SEQ 110). |
| 0296 | "qualifying person group" is significant, then all fields in that group must be significant: Qualifying Person First Name (SEQ 0110, 0217); Qualifying Person Last Name (SEQ 0115, 0218); Qualifying Person Name Control (SEQ 0120, 0221); Qualifying Person SSN (SEQ 0214, 0223). The qualifying dependent care person information is INVALID or MISSING. Please correct and resubmit BOTH federal and state return. |
| 0297 | the SSN/EIN (SEQ 0040 or 0090) of Form 2441, reject the return. |
| 0298 | 223) is significant, it must be within the valid ranges of SSN/ITIN/ATIN's. Refer to Attachment 9 for valid ranges of Social Security/Taxpayer Identification Numbers. The SSN of the qualifying dependent care person is INVALID or MISSING. Please correct and resubmit BOTH federal and state return. |
| 0299 | "2". |
| 0300 | 0300-0302 Reserved |
| 0301 | 0300-0302 Reserved |
| 0302 | 0300-0302 Reserved |
| 0303 | zero and ES Penalty Amount (SEQ 1300) is not significant, then Total Tax (SEQ 1150) must be greater than Total Payments (SEQ 1250). Form 1040EZ - If Amount Owed (SEQ 1290) is greater than zero, then Total Tax (SEQ 1256) must be greater than Total Payments (SEQ 1250). |
| 0304 | 0304-0349 Reserved for Electronically Transmitted Documents (ETD) |
| 0305 | 0304-0349 Reserved for Electronically Transmitted Documents (ETD) |
| 0306 | 0304-0349 Reserved for Electronically Transmitted Documents (ETD) |
| 0307 | 0304-0349 Reserved for Electronically Transmitted Documents (ETD) |
| 0308 | 0304-0349 Reserved for Electronically Transmitted Documents (ETD) |
| 0309 | 0304-0349 Reserved for Electronically Transmitted Documents (ETD) |
| 0310 | 0304-0349 Reserved for Electronically Transmitted Documents (ETD) |
| 0311 | 0304-0349 Reserved for Electronically Transmitted Documents (ETD) |
| 0312 | 0304-0349 Reserved for Electronically Transmitted Documents (ETD) |
| 0313 | 0304-0349 Reserved for Electronically Transmitted Documents (ETD) |
| 0314 | 0304-0349 Reserved for Electronically Transmitted Documents (ETD) |
| 0315 | 0304-0349 Reserved for Electronically Transmitted Documents (ETD) |
| 0316 | 0304-0349 Reserved for Electronically Transmitted Documents (ETD) |
| 0317 | 0304-0349 Reserved for Electronically Transmitted Documents (ETD) |
| 0318 | 0304-0349 Reserved for Electronically Transmitted Documents (ETD) |
| 0319 | 0304-0349 Reserved for Electronically Transmitted Documents (ETD) |
| 0320 | 0304-0349 Reserved for Electronically Transmitted Documents (ETD) |
| 0321 | 0304-0349 Reserved for Electronically Transmitted Documents (ETD) |
| 0322 | 0304-0349 Reserved for Electronically Transmitted Documents (ETD) |
| 0323 | 0304-0349 Reserved for Electronically Transmitted Documents (ETD) |
| 0324 | 0304-0349 Reserved for Electronically Transmitted Documents (ETD) |
| 0325 | 0304-0349 Reserved for Electronically Transmitted Documents (ETD) |
| 0326 | 0304-0349 Reserved for Electronically Transmitted Documents (ETD) |
| 0327 | 0304-0349 Reserved for Electronically Transmitted Documents (ETD) |
| 0328 | 0304-0349 Reserved for Electronically Transmitted Documents (ETD) |
| 0329 | 0304-0349 Reserved for Electronically Transmitted Documents (ETD) |
| 0330 | 0304-0349 Reserved for Electronically Transmitted Documents (ETD) |
| 0331 | 0304-0349 Reserved for Electronically Transmitted Documents (ETD) |
| 0332 | 0304-0349 Reserved for Electronically Transmitted Documents (ETD) |
| 0333 | 0304-0349 Reserved for Electronically Transmitted Documents (ETD) |
| 0334 | 0304-0349 Reserved for Electronically Transmitted Documents (ETD) |
| 0335 | 0304-0349 Reserved for Electronically Transmitted Documents (ETD) |
| 0336 | 0304-0349 Reserved for Electronically Transmitted Documents (ETD) |
| 0337 | 0304-0349 Reserved for Electronically Transmitted Documents (ETD) |
| 0338 | 0304-0349 Reserved for Electronically Transmitted Documents (ETD) |
| 0339 | 0304-0349 Reserved for Electronically Transmitted Documents (ETD) |
| 0340 | 0304-0349 Reserved for Electronically Transmitted Documents (ETD) |
| 0341 | 0304-0349 Reserved for Electronically Transmitted Documents (ETD) |
| 0342 | 0304-0349 Reserved for Electronically Transmitted Documents (ETD) |
| 0343 | 0304-0349 Reserved for Electronically Transmitted Documents (ETD) |
| 0344 | 0304-0349 Reserved for Electronically Transmitted Documents (ETD) |
| 0345 | 0304-0349 Reserved for Electronically Transmitted Documents (ETD) |
| 0346 | 0304-0349 Reserved for Electronically Transmitted Documents (ETD) |
| 0347 | 0304-0349 Reserved for Electronically Transmitted Documents (ETD) |
| 0348 | 0304-0349 Reserved for Electronically Transmitted Documents (ETD) |
| 0349 | 0304-0349 Reserved for Electronically Transmitted Documents (ETD) |
| 0350 | within the valid range for an SSN or an ITIN. Insured SSN (SEQ 310) must be numeric and within the valid range for an SSN or an ITIN. Refer to Attachment 9 for valid ranges of Social Security/Taxpayer Identification Numbers. |
| 0351 | Primary SSN (SEQ 010) or the Secondary SSN (SEQ 030) of Form 1040. |
| 0352 | the Primary SSN (SEQ 0010) or the Secondary SSN (SEQ 0030) of Form 1040. |
| 0353 | and the corresponding Amount of Other Income (SEQ 0570) is present, then Form 8853 must be present. Form 8853 is significant, then Type of Other Income (SEQ 0560) of Form 1040 must equal "MEDMSA" and the corresponding Amount of Other Income (SEQ 0570) of Form 1040 must be present. |
| 0354 | the corresponding Other Tax Amount (SEQ 1112) is present, then Form 8853 must be present. then Other Tax Literal (SEQ 1110) of Form 1040 must equal "MEDMSA" and the corresponding Other Tax Amount (SEQ 1112) of Form 1040 must be present. |
| 0355 | |
| 0356 | |
| 0357 | significant, then Form 8853 must be attached. |
| 0358 | (SEQ 0276) is significant, the following SEQs cannot both be blank; Exceptions to 50% Tax Box (SEQ 0278) and Additional 50% Tax (SEQ 0279). |
| 0359 | cannot equal "X", and both cannot equal space: - Payments or Death Benefits - Yes (SEQ 320) - Payments or Death Benefits - No (SEQ 330) and - Insured Terminally Ill - Yes (SEQ 340) - Insured Terminally Ill - No (SEQ 350). |
| 0360 | the corresponding Amount of Other Income (SEQ 570) is present, then Form 8853 must be present. If Taxable Archer MSA Distributions (SEQ 250) of Form 8853 is significant, then Type of Other Income (SEQ 560) of Form 1040 must equal "MSA" and the corresponding Amount of Other Income (SEQ 570) of Form 1040 must be present. |
| 0361 | the corresponding Other Tax Amount (SEQ 1112) is present, then Form 8853 must be present. then Other Tax Literal (SEQ 1110) of Form 1040 must equal "MSA" and the corresponding Other T |