Primary SSN (SEQ 0010) and Primary Name Control (SEQ 0050) of the Tax Form must match data from the IRS Master File. [Read More]

Qualifying SSN (SEQ 0015, 0085) of Schedule EIC and the corresponding Qualifying Child Name Control (SEQ 0007, 0077) must match data from the IRS Mas... [Read More]

Employer Identification Number (SEQ 0040) of Form W-2 and/or W-2GU, Payer Identification Number (SEQ 0026) of Form W-2G, and Payer Identification Num... [Read More]

Secondary SSN (SEQ 0030) and Spouse’s Name Control (SEQ 0055) of the Tax Form must match data from the IRS Master File or If filing status (SEQ 0130)... [Read More]

Dependent’s SSN (SEQ 0175, 0185, 0195, 0205) of Form 1040/1040A and corresponding Dependent Name Control (SEQ 0172, 0182, 0192, 0202) must match data... [Read More]

Employer Identification Number (SEQ 0040) of Form W-2 and/or W-2GU, or Payer Identification Number (SEQ 0026) of Form W-2G, or Payer Identification N... [Read More]

Qualifying SSN (SEQ 0015, 0085) of Schedule EIC was previously used for the same purpose. [Read More]

Dependent’s SSN (SEQ 0175, 0185, 0195, 0205) of Form 1040/1040A was previously used for the same purpose. [Read More]

Primary SSN (SEQ 0010) has been used as a Secondary SSN (SEQ 0030) on another return with filing status 2 - Married filing joint status (SEQ 0130) or... [Read More]

Secondary SSN (SEQ 0030) was previously used as a Dependent’s SSN or as a Schedule EIC Qualifying SSN on a previous or current return; or Dependent’s... [Read More]

Primary SSN (SEQ 0010) and/or Secondary SSN (SEQ 0030) where the SSN was claimed as an exemption (SEQ 0160) on the return and was also used as a Depe... [Read More]

Primary SSN (SEQ 0010) was used with the Filing Status (SEQ 0130) other than “3” or “4”, and was also used as a Secondary SSN (SEQ 0030) on another r... [Read More]

Form 8863 - Student’s Name Control (SEQ 0030, 0100, 0170, 0270, 0310, 0350) and corresponding Student’s SSN (SEQ 0035, 0105, 0175, 0275, 0315, 0355) ... [Read More]

Secondary SSN (SEQ 0030) was used as a Secondary SSN more than once. [Read More]

Insured Name Control (SEQ 0295) and Insured SSN (SEQ 0310) of Form 8853 must match data from the IRS Master File. [Read More]

Primary SSN (SEQ 0010) was used as a Primary SSN more than once. [Read More]

Primary SSN (SEQ 0010) and the Primary Name Control (SEQ 0050) of the State-Only 1040 Return must match data from the IRS Master File. [Read More]

Secondary SSN (SEQ 0030) and the Secondary Name Control (SEQ 0055) of the State-Only 1040 Return must match data from the IRS Master File or If filin... [Read More]

Form 1310 – The Name Control of Person Claiming Refund (SEQ 0050) and the SSN of Person Claiming Refund (SEQ 0070) must match data from the IRS Maste... [Read More]

Form 8697 - Employer Identification Number of Entity (SEQ 0150) and Employee Name Control (SEQ 0155) on Form 8697, must match data from the IRS Maste... [Read More]

Employer Name Control (SEQ 0015) and Employer Identification Number (SEQ 0030) of Schedule H must match data from the IRS Master File. [Read More]

Year of Birth for the following cannot equal the current processing year: Primary SSN (SEQ 0010) and Secondary SSN (SEQ 0030) of the Tax Form; Depend... [Read More]

Primary Date of Birth (SEQ 0010) in the Authentication Record of an Online Return does not match data from the IRS Master File. Exceptions: Primary D... [Read More]

Spouse Date of Birth (SEQ 0040) in the Authentication Record of an Online Return does not match data from the IRS Master File. Exceptions: Spouse Dat... [Read More]

Qualifying Person Name Control - 1, - 2 (SEQ 0120, 0221) and Qualifying Person SSN - 1, - 2 (SEQ 0214, 0223) of Form 2441/Schedule 2 do not match dat... [Read More]

Eligible Child Name Control - 1, - 2 (SEQ 0030, 0110) and Identifying Number Child - 1, - 2 (SEQ 0080, 0160) of Form 8839 do not match data from the ... [Read More]

Qualifying Person SSN - 1, - 2 (SEQ 0214, 0223) of Form 2441/Schedule 2 was previously used for same purpose. [Read More]

Identifying Number Child - 1, - 2 (SEQ 0080, 0160) of Form 8839 was previously used for same purpose. [Read More]

Form 8863 - Student's SSN (SEQ 0035, 0105, 0175, 0275, 0315, 0355) was previously used to claim Education Credit on another tax return. [Read More]

Declaration Control Number (DCN) (SEQ 0008) of the Tax Return record Identification Page 1 cannot duplicate a DCN on a previously accepted electronic ... [Read More]

Form 1040/1040A/1040EZ – A Date of Death is present on IRS records for the Primary SSN (SEQ 0010). [Read More]

Form 1040/A/EZ – A Date of Death is present on IRS records for the Secondary SSN (SEQ 0030). [Read More]

Form 1040/1040A – A Date of Death is present on IRS records for one or more of the Dependents SSN (SEQ +0175, 0185, 0195, 0205 and/or statement recor... [Read More]

Schedule EIC – A Date of Death is present on IRS records for the Qualifying Child (ren) SSN (SEQ 0015, 0085). [Read More]

Schedule EIC - Qualifying SSN (SEQ 0015, 0085) of Schedule EIC and the corresponding Year of Birth (SEQ 0020, 0090) must match data received from the... [Read More]

Form 1040/1040A - Exempt Spouse Name Control (SEQ 0165) and Spouse SSN (SEQ 0030) match data from the IRS Master File. [Read More]

Tax Form – Individuals who have filed returns in a U.S. Possession in the prior year are not eligible to claim Earned Income Tax Credit on electronica... [Read More]

Form 8901 - Child’s SSN (SEQ 0040, 0090, 0140, 0190) and corresponding Child Name Control (SEQ 0030, 0080, 0130, 0180) must match data from the IRS M... [Read More]

Form 1040/1040A - Dependent’s SSN (SEQ 0175, 0185, 0195, 0205) with Eligibility for Child Tax Credit (SEQ 0178, 0188, 0198, 0208) equal to “X” was pr... [Read More]

Form 8901 – A Date of Death is present on IRS records for one or more Child’s SSN (SEQ 0040, 0090, 0140, 0190). [Read More]

Tax Form – IRS Master File indicates that the taxpayer must file Form 8862 to Claim Earned Income Credit after disallowance. Form 8862 is missing fro... [Read More]

Form 8862- Year for Which You Are Filing This Form (SEQ 0010) must equal the current tax year. [Read More]

Tax Form – IRS Master File indicates that the taxpayer is not allowed to claim the Earned Income Credit for this tax year. [Read More]

Form 8866 – If more than one Form 8866 is present, then only the first occurrence of Form 8866 can have significant data in Total Interest Due on Inc... [Read More]

Tax Form - If Address Ind (SEQ 0097) is equal to "3" (indicating a foreign country), then the following fields must be present: Foreign Street Addres... [Read More]

Tax Form - Foreign Street Address (SEQ 0062) is alphanumeric and cannot have leading or consecutive embedded spaces. The only special characters permi... [Read More]

Tax Form - Foreign City, State or Province, Postal Code (SEQ 0064) is alphanumeric and cannot have leading or consecutive embedded spaces. The left-mo... [Read More]

Tax Form - Foreign Country (SEQ 0066) must be left justified and must contain a minimum of three alpha characters. This field cannot contain consecuti... [Read More]

Tax Form - Earned Income Credit (SEQ 1180) cannot be significant when State Abbreviation (SEQ 0087) equals "AS", "GU", "MP", "PR", or "VI", or when Ad... [Read More]

Tax Form - If State Abbreviation (SEQ 0087) equals "AS", "GU", "MP", "PR", or "VI"; or Address Ind (SEQ 0097) equals "3"; or any of the following for... [Read More]

Form W-2 – When Employee Address Continuation (SEQ 0105) is significant, then a period (.) must be present in Employee State (SEQ 0113). Form W-2G – ... [Read More]

Form 8379 – First Injured Spouse Box (SEQ 0030) and Second Injured Spouse Box (SEQ 0060) cannot both equal "X" and cannot both equal blank. [Read More]

Form 8379 – When Form 8379 is present, the following fields must be significant: either First Injured Spouse Box (SEQ 0030) or Second Injured Spouse ... [Read More]

Form 8379 – When Community Property State Yes Box (SEQ 0150) is equal to “X”, one or more of the following community state’s abbreviation must be sig... [Read More]

Form 8379 – When Total Other Income-Joint Return (SEQ 0210) is significant, then the sum of Total Other Income-Injured Spouse (SEQ 0220) and Total Ot... [Read More]

Form 8379 – When Standard or Itemized Deduction - Joint Return (SEQ 0540) is significant, then the sum of Standard or Itemized Deduction-Injured Spous... [Read More]

Form 8379 – When Exemptions-Joint Return (SEQ 0570) is present, then either Exemptions-Injured Spouse (SEQ 0580) or Exemptions-Other Spouse (SEQ 0590... [Read More]

Form 8379 – When Credits-Joint Return (SEQ 0600) is present, then the sum of Credits-Injured Spouse (SEQ 0610) and Credits-Other Spouse (SEQ 0620) mu... [Read More]

Form 8379 – When Estimated Tax Payments-Joint Return (SEQ 0690) is significant, the sum of Estimated Tax Payments-Injured Spouse (SEQ 0700) and Estim... [Read More]

Form 8379 – When Form 8379 is present, Form 2555/2555EZ, 8833, 8854 and 8891 must not be present. [Read More]

Form 8379 – When Form 8379 is present, the following fields on Form 1040/A/EZ must not be present: Foreign Street Address (SEQ 0062), Foreign City, S... [Read More]

Form 8379 – When Form 8379 is present, the State Abbreviation (SEQ 0087) of Form 1040/A/EZ cannot equal “AS”, “GU”,“MP”, “PR”, or “VI”. When Form 83... [Read More]

Form 8379 – When 8379 is present, Filing Status (SEQ 0130) of Form 1040/1040A must equal “2” (Married Filing Joint) or Secondary SSN (SEQ 0030) of Fo... [Read More]

Form 5471 – When Category of Filer-3 is significant Category 3 Attachment must. When Other Income is significant, Attach Schedule-Other Income When ... [Read More]

Form 5471 – The following fields must be positive: SEQs 2730, 2740, 2930, 2940, 2970, 2980, 3070, 3080, 3350 and 3360. [Read More]

Schedule N (Form 5471) – If Deduction for Dividends Paid During Tax Year (SEQ 0750) is significant, then Deduction for Dividends Paid During Tax Year ... [Read More]

Form 8865 – For Each Form 8865 present, when Category 2 Filer (SEQ 0090) is significant, at least one Schedule K-1 (Form 8865) must be present. [Read More]

Form 8865 – Business Activity Code (SEQ 0690) must be within the valid range (111100 – 813000). [Read More]

Form 8865 – When Owns Constructive Interest (SEQ 1045) is significant, all of the following fields must be significant: Name Constructive Ownership (... [Read More]

Form 8865 – When Total (SEQ 2240) is significant, Gross Receipts or Sales (SEQ 2220) or Less Returns and Allowances (SEQ 2230) must be significant. ... [Read More]

Form 8865 – When Gross Profit (SEQ 2260) is significant, Total (SEQ 2240) or Cost of Goods Sold (SEQ 2250) must be significant. [Read More]

Form 8865 – When Net Farm Profit (Loss) (SEQ 2280) is significant, Schedule F (Form 1040) must be present. [Read More]

Form 8865 – When Total Income (Loss) (SEQ 2310) is significant, one of the following fields must be significant: Gross Profits (SEQ 2260), Ordinary In... [Read More]

Form 8865 – When Total Deductions (SEQ 2450) is significant, one of the following fields must be significant: Salaries & Wages (SEQ 2320), Guaranteed... [Read More]

Form 8865 – When Net S-T Capital Gain (Loss) (SEQ 2750) is significant, Net S-T Entire Year Capital Gain (Loss) (SEQ 3230) or Other Income (Loss) (SEQ... [Read More]

Form 8865 – When Net Long-Term Capital Gain (Loss) (SEQ 3130) is significant, Net L-T Capital Gain (Loss) (SEQ 3240) or Other Income (Loss) (SEQ 3280... [Read More]

Form 8865 – When Net Section 1231 Gain (Loss) (SEQ 3270) is significant, Form 4797 must be present. [Read More]

Form 8865 – When Rehabilitation Expenditures Rental Real Estate (SEQ 3410) is significant, Form 3468 must be present. [Read More]

Form 8586 - If "Current Year Credit" (SEQ 0110) is significant, one or more Forms 8609-A must be present. [Read More]

Form 8586 - If "Number of Forms 8609-A Attached" (SEQ 0020) is significant, a matching number of Forms 8609-A must be present. [Read More]

Form 8865 – If File Form 1065 (SEQ 0800) is equal to "X", then the EIN Foreign Partnership (SEQ 0650) must be numeric and the first two positions mus... [Read More]

Form 8586 – Flow-through Entity EIN (SEQ 0115) must be numeric and the first two digits must equal a valid District Office Code. [Read More]

Form 8586 – When Passive Activity or Total Current Year Credit (SEQ 0140) and Net Income Tax (SEQ 0300) both contain an entry greater than zero, Form... [Read More]

Form 8865 – When value is significant, attach schedule, record, summary or worksheet of supporting information [Read More]

Form 8865 – The following fields must be positive: SEQs 2320, 2330, 2360, 2370, 2380 and 3100. [Read More]

Authentication Record - When the Transmission Type Code (SEQ 0170) of the TRANA Record is equal to "O", then the PIN Type Code (SEQ 0008) must equal ... [Read More]

Form 8801 - Total Tax Credits (SEQ 0220) must be greater than zero. [Read More]

Form 1040 – If Form 8801 Block (SEQ 1005) is equal to “X”, then Form 8801 must be present. [Read More]

Form 4797 – If Form 4797 is present and Gain/Loss (Form 8824 Sec 1231) (SEQ 0456) or Form 8824 Ordinary Gain/Loss for Entire Yr (SEQ 0974) is signif... [Read More]

Self-Select PIN Program – The Primary Taxpayer is ineligible to participate in the Self-Select PIN program since the Primary Taxpayer is a duplicate ... [Read More]

Self-Select PIN Program – The Secondary Taxpayer is ineligible to participate in the Self-Select PIN program since the Secondary Taxpayer is a duplic... [Read More]

Authentication Record – When the PIN Type Code (SEQ 0008) is equal to "S", then the following fields must be present; Primary Date of Birth (SEQ 0010... [Read More]

Authentication Record – When the PIN Type Code (SEQ 0008) is equal to "S" and Filing Status (SEQ 0130) is "2" (Married Filing Jointly), then the foll... [Read More]

Authentication Record – When the PIN Type Code (SEQ 0008) is equal to “P” or “S”, then the ERO EFIN/PIN (SEQ 0090) must be present. When the PIN Type... [Read More]

Authentication Record – When the PIN Type Code (SEQ 0008) is equal to "P", "S" or "O", then Primary Taxpayer Signature (SEQ 1321) on the Tax Return m... [Read More]

Authentication Record – When the PIN Type Code (SEQ 0008) is equal to "P", "S" or "O" and the Filing Status (SEQ 0130) is “2” (Married Filing Jointly... [Read More]

Authentication Record – When the PIN Type Code (SEQ 0008) is equal to “P”, “S”, or “O” and the Filing Status (SEQ 0130) is “2” (Married Filing Jointl... [Read More]

Self-Select PIN Program – The Primary Taxpayer is ineligible to participate in the Self-Select PIN program, if they are under the age of sixteen and ... [Read More]

Self-Select PIN Program – The Secondary Taxpayer is ineligible to participate in the Self-Select PIN program, if they are under the age of sixteen an... [Read More]

Authentication Record – When the PIN TYPE Code (SEQ 0008) is equal to “S” or “O”, the Primary Prior Year Adjusted Gross Income (SEQ 0020) must match ... [Read More]

Authentication Record – When the PIN TYPE Code (SEQ 0008) is equal to “S” or “O” and the Filing Status (SEQ 0130) is “2” (Married Filing Jointly), th... [Read More]

Authentication Record – When the PIN Type Code (SEQ 0008) is equal to "O", then the following fields must be present; Primary Date of Birth (SEQ 0010... [Read More]

Authentication Record – When the PIN Type Code (SEQ 0008) is equal to "O" and Filing Status (SEQ 0130) is "2" (Married Filing Jointly), then the foll... [Read More]

Authentication Record – When the PIN TYPE Code (SEQ 0008) is equal to “P” or “S”, the first six numeric of the ERO EFIN/PIN (SEQ 0090) must equal the... [Read More]

Authentication Record – When the PIN TYPE Code (SEQ 0008) is equal to “P”, “S” or “O”, then the Paper Document Indicator 1 (SEQ 0150) or Paper Docume... [Read More]

Summary Record - Number of Preparer Note Records (SEQ 0110) must equal the number of preparer notes computed by the IRS. [Read More]

Summary Record - Number of Election Explanation Records (SEQ 0120) must equal the number of election explanations computed by the IRS. [Read More]

Summary Record - Number of Regulatory Explanation Records (SEQ 0130) must equal the number of regulatory explanations computed by the IRS. [Read More]

Summary Record - Count of Authentication Record (SEQ 0140) must equal the count of authentication record computed by the IRS. [Read More]

Authentication Record – The year of Taxpayer Signature Date (SEQ 0070) must equal current processing year. [Read More]

Form Payment (Balance Due) – If Refund (SEQ 1270) of the Tax Form is greater than zero, then a Tax Type Code of Form 1040, Form 1040A or Form 1040EZ ... [Read More]

Form Payment (Balance Due) – Amount of Tax Payment (SEQ 0060) cannot be greater than Amount Owed (SEQ 1290) of the Tax Form. [Read More]

Form Payment – Amount of Tax Payment (SEQ 0060) must be greater than zero. [Read More]

Form Payment – When there are two occurrences of Form Payments,one of the occurrences must have a Tax Type Code (SEQ 0070) of “1040S”. [Read More]

Authentication Record – When the PIN Type Code (SEQ 0008) is equal to "S", then the Jurat/Disclosure Code (SEQ 0075) must equal "C". [Read More]

Authentication Record – When the PIN Type Code (SEQ 0008) is equal to "P", then the Jurat/Disclosure Code (SEQ 0075) must equal "D". [Read More]

Authentication Record – When the PIN Type Code (SEQ 0008) is equal to "O", then the Jurat/Disclosure Code (SEQ 0075) must equal "A". [Read More]

Authentication Record – When the PIN Type Code (SEQ 0008) is equal to "P", then the following fields must be present; Primary Taxpayer Signature (SE... [Read More]

Authentication Record – When the PIN Type Code (SEQ 0008) is equal to "P" and Filing Status (SEQ 0130) is "2" (Married Filing Jointly), then the follo... [Read More]

Authentication Record – When the PIN Type Code (SEQ 0008) is equal to "P", then the following fields must NOT be present; Primary Prior Year Adjusted... [Read More]

Form 6781 – When Mixed Straddle Account Election Box (SEQ 0040) equals “X”, Statement Required by Regulations (SEQ 0050) must equal “STMbnn”. [Read More]

Form 6781 – When Form 1099-B Adjustments (SEQ 0200) is significant, Form 1099-B Adjustment Schedule (SEQ 0190) must contain “STMbnn”. [Read More]

Form 2120 - Person Supported First Name (SEQ 0020) and Person Support Last Name (SEQ 0030) must be significant. [Read More]

Form 2120 - Eligible First Name (SEQ 0040), Eligible Last Name (SEQ 0045), SSN (SEQ 0050), Street Address (SEQ 0060), City (SEQ 0070), State Abbr (SE... [Read More]

Form 2120 - The Calendar Year (SEQ 0010) must equal the Current Tax Year, else reject the return. [Read More]

Form 2120 – The Person Supported First Name (SEQ 0020) must equal one of the following Dependent First (SEQs 0170, 0180, 0190, 0200). Last Name of P... [Read More]

Form 2120 - SSN of Eligible Person (SEQ 0050, 0110, and 0230) must be within the valid ranges of SSNs. It must be all numeric characters and cannot e... [Read More]

Tax Form - When both the Form 9465 (Installment Agreement Request) and a Form Payment (Balance Due Payment) are attached to the 1040, 1040A, or 1040EZ... [Read More]

Form 9465 – When Direct Debit information is present, Routing Transit Number (RTN) (SEQ 0330) must contain nine numeric characters. The first two pos... [Read More]

Form 8082 - Only one of the Following fields can equal "X": Pass-Through Entity (Partnership) (SEQ 0050) or Pass-Through Entity (Electing large Partn... [Read More]

Form 8082 - Identifying Number of Pass-Through Entity (SEQ 0080) and Name of Pass-Through Entity (SEQ 0090) must be significant. [Read More]

Form 8082 - The Identifying Number (SEQ 0010) must be significant and equal to Primary SSN (SEQ 0010) or Secondary SSN (SEQ 0030) of Form 1040. [Read More]

Form 8697 - Employer Identification Number of Entity (SEQ 0150) and Name of Entity (SEQ 0140) on Form 8697 must be present. [Read More]

Form 8697 – Only one of the following fields can be significant; REG-Net Amount of Interest You Owe (SEQ 0460) and SMI-Net Amount of Interest You Owe ... [Read More]

Form 8697 - Identifying Number (SEQ 0080) must equal either Primary SSN (SEQ 0010) or Secondary SSN (SEQ 0030) of Form 1040. [Read More]

Form 1040 – When F8697 Literal or F8866 Literal is equal to “FORM 8697”, then Form 8697 must be present and when F8697 Literal or F8866 Literal is eq... [Read More]

Form 3800 – When any two or more of the following forms are present, Form 3800 must be present: Form 3468, Form 5884, Form 5884-A, Form 6765, Form 85... [Read More]

Form 1040 – When Specify Other Credit Literal (SEQ 1010) equals “8834”, Form 8834 must be present. When Specify Other Credit Literal (SEQ 1010) equa... [Read More]

Form 1040 – When Other Credits (SEQ 1015) is significant, at least one of the following forms must be present: Form 3468, Form 3800, Form 5884, Form 5... [Read More]

Form 3468 – If Certified Historic Structures (SEQ 0050) or Calculated Expenditures Certified Historic Struct. SEQ 0060) of Form 3468 is present, Qual... [Read More]

Form 3468 – If Current Year Investment Credit (SEQ 0160) and Net Income Tax (SEQ 0320) both contain an entry greater than zero, then Form 6251 must b... [Read More]

Form 3800 – If Current Year Investment Credit (SEQ 0020) is significant, then Form 3468 must be present. [Read More]

Form 3800 – If Current Year Work Opportunity Credit (SEQ 0030) is significant, then Form 5884 must be present. [Read More]

Form 3800 – If Current Year Welfare to Work Credit (SEQ 0040) is significant, then Form 8861 must be present. [Read More]

Form 3800 – If Current Year Credit for Increasing Research (SEQ 0060) is significant, then Form 6765 must be present. [Read More]

Form 3800 – If Current Year Low-Income Housing Credit (SEQ 0070) is significant, then Form 8586 must be present. [Read More]

Form 3800 – If Current Year Enhanced Oil Recovery Credit (SEQ 0080) is significant, then Form 8830 must be present. [Read More]

Form 3800 – If Current Year Disabled Access Credit (SEQ 0090) is significant, then Form 8826 must be present. [Read More]

Form 3800 – If Current Year Renewable Electricity Production (SEQ 0100) is significant, then Form 8835 must be present. [Read More]

Form 3800 – If Current Year Indian Employment Credit (SEQ 0110) is significant, then Form 8845 must be present. [Read More]

Form 3800 – If Current Year Credit for Employer Social Security (SEQ 0120) is significant, then Form 8846 must be present. [Read More]

Form 3800 – If Current Year Orphan Drug Credit (SEQ 0130) is significant, then Form 8820 must be present. [Read More]

Form 3800 – If Current Year Credit for Contributions (SEQ 0660) is significant, then Form 8847 must be present. [Read More]

Form 3800 – If Current Year Trans-Alaska Pipeline Credit (SEQ 0680) is significant, then Current Yr Trans-Alaska Pipeline Attach Statement (SEQ 0675)... [Read More]

Form 3800 – If Passive Activity Credits (SEQ 0770) is significant, then Passive Activity Credits (SEQ 0740) must not be greater than Current Year Gen... [Read More]

Form 3800 – If Subtract Line 3 from Line 2 (SEQ 0780) is significant, then Subtract Line 3 from Line 2 (SEQ 0190) must not be less than zero. [Read More]

Form 3800 – If Passive Activity Credits Allowed (SEQ 0790) is significant, then Form 8582-CR must be present unless Passive Activity from Publicly Tra... [Read More]

Form 3800 – If Tentative General Business Credit (SEQ 0850) and Net Income Tax (SEQ 1110) both contain an entry greater than zero, then Form 6251 mus... [Read More]

Form 3800 – The following fields must be positive: SEQs 0020, 0030, 0040, 0060, 0070, 0080, 0090, 0100, 0110, 0120, 0130, 0540, 0550, 0560, 0570, 0580... [Read More]

Form 5884 – If Total Current Year Work Opportunity Credit (SEQ 0110) and Net Income Tax (SEQ 0270) both contain an entry greater than zero, then Form... [Read More]

Form 6478 – Qualified Ethanol Fuel Production (SEQ 0020) cannot be greater than 15,000,000 (fifteen million). [Read More]

Form 6478 - If Current Year Credit for Alcohol Used as Fuel (SEQ 0230) and Net Income Tax (SEQ 0390) both contain an entry greater than zero, then Fo... [Read More]

Form 6765 – Fixed-base Percentage (SEQ 0100) cannot be greater than 16% (016000). [Read More]

Form 6765 – If Subtract Line 3 from Line 2 – Sect. A (SEQ 0040), Subtract Line 12 from Line 9 (SEQ 0130), Subtract line 20 from Line 19 (SEQ 0220), S... [Read More]

Form 6765 - If Total current year credit for Increasing Research (SEQ 0460) and Net Income Tax (SEQ 0690) both contain an entry greater than zero, th... [Read More]

Form 8820 - If Current Year Orphan Drug Credit (SEQ 0050) and Net Income Tax (SEQ 0210) both contain an entry greater than zero, then Form 6251 must ... [Read More]

Subtract Line 2 from Line 1 (SEQ 0030) cannot be less than zero. [Read More]

Form 8826 – Current Year Disabled Access Credit (SEQ 0070) cannot be greater than 5000. [Read More]

Form 8826 - If Current Year Disabled Access Credit (SEQ 0070) and Net Income Tax (SEQ 0230) both contain an entry greater than zero, then Form 6251 mu... [Read More]

Form 8830 - If Current Year Credit (SEQ 0050) and Net Income Tax (SEQ 0210) both contain an entry greater than zero, then Form 6251 must be present. [Read More]

Form 8834 - If Tentative Qualified Electric Vehicle Credit (SEQ 0230) and Net Regular Tax (SEQ 0360) both contain an entry greater than zero, then For... [Read More]

Form 8835 - If Current Year Credit (SEQ 0200) and Net Income Tax (SEQ 0360) both contain an entry greater than zero, then Form 6251 must be present. [Read More]

Form 8844 - If Current Year Credit (SEQ 0120) and Net Income Tax (SEQ 0280) both contain an entry greater than zero, then Form 6251 must be present. [Read More]

Form 8845 - If Current Year Credit (SEQ 0070) and Net Income Tax (SEQ 0230) both contain an entry greater than zero, then Form 6251 must be present. [Read More]

Form 8846 - If Current Year Credit (SEQ 0080) and Net Income Tax (SEQ 0240) both contain an entry greater than zero, then Form 6251 must be present. [Read More]

Form 8847 - If Current Year Credit (SEQ 0050) and Net Income Tax (SEQ 0210) both contain an entry greater than zero, then Form 6251 must be present. [Read More]

Form 8861 - If Current Year Welfare-to-Work Credit (SEQ 0080) and Net Income Tax (SEQ 0240) both contain an entry greater than zero, then Form 6251 mu... [Read More]

Form 8874 - When Current Year Credit (SEQ 0360) and Net Income Tax (SEQ 0560) both contain an entry greater than zero, Form 6251 must be present. [Read More]

Form 8881 - Current Year Credit (SEQ 0060) cannot be greater than $500. [Read More]

Form 8881 - When Current Year Credit (SEQ 0060)” and Net Income Tax (SEQ 0260) both contain an entry greater than zero, Form 6251 must be present. [Read More]

Form 8882 - When Current Year Credit (SEQ 0090)” and Net Income Tax (SEQ 0310) both contain an entry greater than zero, Form 6251 must be present. [Read More]

Tax Form - When Third Party Designee "Yes" Box (SEQ 1303) equals to "X", Third Party Designee Name (SEQ 1307) and Third Party Designee PIN (SEQ 1313)... [Read More]

Form 8621 – If Deemed Dividend Election (SEQ 0250) equals “X”, then Attach Statement For Post 1986 Earnings & Profits (SEQ 0255) must contain "STMbnn... [Read More]

Tax Form – Third Party Designee “Yes” Box (SEQ 1303) and Third Party Designee “No” Box (SEQ 1305) cannot both equal “X”. [Read More]

Form 8621- Identifying Number (SEQ 0020) must be significant. [Read More]

Form 8621 – When Total Distributions From PFIC During Current Tax Year (SEQ 0500) or Total Distributions, Reduced (SEQ 0510) or Enter Gain (LOSS) of ... [Read More]

Form 8621 – When Subtract Line 1b from Line 1a (SEQ 0310) of Form 8621 contains a significant entry, Total Ordinary Dividends (SEQ 0394) of Form 1040... [Read More]

Form 8621 – When Elect to Treat POST 1986 Earnings & Profits as an Excess Distribution (SEQ 0250) equals “X”, then Subtract Line 10d from Line 10a (S... [Read More]

Form 8621 – When Elect to Extend Time of PYMT (SEQ 0260) equal “X”, then Subtract Line 3d From Line 3a (SEQ 0390) must be significant. When Subtract L... [Read More]

Form 8621 – If Election To Recognize Gain On Deemed Sale Of Pfic (SEQ 0270) equals “X”, then e enter Gain (Loss) Of Stock Of A Sec. 1291 Fund (SEQ 05... [Read More]

Form 1040 – When F8611 Literal (SEQ 1114) equals “LIHCR” and F8611 Amount (SEQ 1116) is significant, then Form 8611 must be present. [Read More]

Form 1040 – If F8693 Approved Indicator (SEQ 1118) is significant, then F8693 Approved Date (SEQ 1119) must be significant. If F8693 Approved Date (S... [Read More]

Form 982 – When Discharge of Indebtedness in a Title 11 Case (SEQ 0020) equals blank, Discharge of Indebtedness to the Extent Insolvent (SEQ 0030) eq... [Read More]

Form 982 – When Amt Excluded From Inc: Under Section 108(b)(5) (SEQ 0100) is significant, then Attach Description of Transactions (SEQ 0085) must equ... [Read More]

Form 982 – When Discharge of Qualified Real Prop Bus Indebtedness (SEQ 0050) is significant, then Amt Excluded From Inc: Discharge of Qual Real Prop ... [Read More]

Form 2439 – All of these fields must be significant: Company or Trust Name Control (SEQ 0050), Company or Trust Name (SEQ 0060), and Company or Trust... [Read More]

Form 2439 – Shareholder SSN (SEQ 0130) must equal Primary SSN (SEQ 0010) or Secondary SSN (SEQ 0030) of Form 1040. [Read More]

Form 1040 – If Form 2439 Block (SEQ 1202) equal “X”, then Form 2439 must be present and vice versa. [Read More]

Form 1040 – If Other Payments (SEQ 1210) is significant, then at least one of the following must equal “X”: Form 2439 Block (SEQ 1202), Form 4136 Blo... [Read More]

TRANS Record B (TRANB) must be present. [Read More]

TRANS Record A (TRANA) - Transmission Sequence for Julian Day (SEQ 0080) matches a previously accepted transmission (Duplicate Transmission). [Read More]

Unrecognizable Transmission - If there are any unrecognizable or inconsistent control data, the transmission will be rejected. [Read More]

TRANS Record A (TRANA) - Transmitter EFIN (SEQ 0110) must be present. [Read More]

Invalid Sequence of Records in Transmission - The data records of the transmission must be in the following sequence: TRANA, TRANB, Return Records (1... [Read More]

RECAP Record - Total EFT (SEQ 0020) does not equal program-computed count. Total EFT Count is a count of Direct Deposit Requests and is incremented f... [Read More]

RECAP Record - Total Return Count (SEQ 0030) does not equal program-computed count. Total Return Count is a count of returns transmitted and is incre... [Read More]

RECAP Record – Total State Only Return Count (SEQ 0130) does not equal program computed count. Total State only Return Count is a count of State Only... [Read More]

RECAP Record - The following fields must equal those in the Trans Record A (TRANA): IDENTIFICATION TRANA RECAP Electronic Trnsmtr Identification Numb... [Read More]

Primary SSN (SEQ 0010) of the Tax Form cannot duplicate a Primary SSN within the same “drain” of returns. [Read More]

Secondary SSN (SEQ 0030) of the Tax Return cannot duplicate a Secondary SSN within the same “drain” of returns. [Read More]

Form 8609-A – If Have Form 8609-No (SEQ 0060) contains “X”, the rest of the fields on the form must be blank. [Read More]

Form 8609-A – If Building Qualified Low-Income – No (SEQ 0080) contains “X”, the rest of the fields on the form must be blank. [Read More]

Form 8864 – If Current Year Credit (SEQ 0120) and Net Income Tax (SEQ 0290) both contain an entry greater than zero, then Form 6251 must be present. ... [Read More]

Form 8896 – If Current Year Credit (SEQ 0090) and Net Income Tax (SEQ 0290) both contain an entry greater than zero, then Form 6251 must be present. ... [Read More]

Form 6251 - The following fields (when significant) may not be negative: SEQs 0085, 0098, 0100, 0102, 0146, 0150, 0267, 0330. [Read More]

Form 8873 - When Election Under Section 942(a)(3) (SEQ 0020) equals “X”, Attachment Election Under Section 942(a)(3)(SEQ 0025) must equal “STMbnn”. ... [Read More]

Form 8873 - When Election Extraterritorial Income Exclusion FSC (SEQ 0030) equals “X”, Attachment Election Extraterritorial Exclusion FSC (SEQ 0035) ... [Read More]

Form 8873 - When Aggregate on Tabular Schedule (SEQ 0085) equals “X”, Attachment to Tabular Schedule (SEQ 0090) must equal “STMbnn”. [Read More]

Form 8873 - When Tabular Schedule of Transactions (SEQ 0095)equals “X”, Attachment to Schedule of Transactions (SEQ 0100)must equal “STMbnn”. [Read More]

Form 8873 - When Group of Transactions (SEQ 0110) equals “X”, Attachment to Group of Transactions (SEQ 0115) must equal “STMbnn”. [Read More]

Form 8873 - When Additional Section 263A Costs Trade (SEQ 0310) or Additional Section 263A Costs Sale and Lease (SEQ 0320) is significant, Attachment... [Read More]

Form 8873 - When Other Costs Trade (SEQ 0330) or Other Costs Sale and Lease (SEQ 0340) is significant, Attachment Other Costs (SEQ 0345) must equal “... [Read More]

Form 8873 - When Other Expenses and Deductions Trade (SEQ 0430) or Other Expenses and Deductions Sale and Lease (SEQ 0440) is significant, Attachment... [Read More]

Form 8901 - Qualifying child data must be complete and correctly formatted. Child First Name (SEQ 0010, 0060, 0110, 0160) and Child Last Name (SEQ 00... [Read More]

Form 8901 - Form 8901 may not be e-filed when all of the following are true: Exempt Self (SEQ 0160) equals “X”, If married filing jointly, Exempt Spo... [Read More]

Form 8901 - Child's SSN (SEQ 0040, 0090, 0140, 0190) cannot equal another Child's SSN from Form 8901. It cannot equal Primary SSN (SEQ 0010), Secondar... [Read More]

Form 1116 - When Financial Services Income (SEQ 0040) equals “X”, Financial Services Income Statement (SEQ 0045) must equal “STMbnn”. Exception: Whe... [Read More]

Form 1116 - When Allocable Expenses A (SEQ 0200) is significant, Allocable Expense Statement A (SEQ 0205) must equal “STMbnn”, or When Allocable Expe... [Read More]

Form 1116 - When Other Deductions A (SEQ 0220) is significant, Other Deductions Statement A (SEQ 0225) must equal “STMbnn”, or When Other Deductions ... [Read More]

Form 1116 - When Taxes Wthld on Dividends Foreign Curr. A (SEQ 0610), or Taxes Wthld Rent/Roy. Foreign Curr. A (SEQ 0620), or Taxes Wthld on Interes... [Read More]

Form 1116 - When Carryback/Carryover Amount (SEQ 0950) is significant, Carryback/Carryover Explanation (SEQ 0940) must equal “STMbnn”. [Read More]

Form 1116 - When Foreign Tax Reduction Amount (SEQ 0980) is significant, Foreign Tax Reduction Explanation (SEQ 0970) must equal “STMbnn”. [Read More]

Form 1116 - When Adjustments to Taxable Income (SEQ 1020) is significant, Adjustments Explanation (SEQ 1010) must equal “STMbnn”. [Read More]

Form 1040 - When Domestic Production Activities Ded (SEQ 0710) is significant it must equal Domestic Production Activities Deduction (SEQ 0530) of Fo... [Read More]

Form 8903 - When Wage-Limited DPA Deduction (SEQ 0390) is significant and Adjusted Gross Income (SEQ 0750) of Form 1040 is positive, Income Limitatio... [Read More]

Form T - When Other Consideration Amount (SEQ 0130) is significant, Other Consideration Amount Statement (SEQ 0135) must equal “STMbnn”. [Read More]

Form T - When Section 631(a) Timber Cutting Election – Yes Box SEQ 1310) equals “X”, Section 631(a) Adjusted Basis Statement (SEQ 1315) must equal “S... [Read More]

Form T - When Other Consideration Amount-S (SEQ 1440) is significant, Other Consideration Amount-S Statement (SEQ 1445) must equal “STMbnn”. [Read More]

A maximum of 96 Error Reject Codes can be provided in the acknowledgment file. If more than 96 reject conditions are identified, the 96th Error Reje... [Read More]

Form 1310 – When the Filing Status Code (SEQ 0130) of the Tax Form is NOT equal to "Married Filing Joint" and the Refund (SEQ 1270) of the Tax Form i... [Read More]

Form 1310 – When the Filing Status Code (SEQ 0130) of the Tax Form is equal to "Married Filing Joint", the Decedent's SSN (SEQ 0040) must equal eithe... [Read More]

Form 1310 – The Tax Year Decedent Due Refund (SEQ 0010) must equal the current tax year. [Read More]

Form 1310 – The year of the Date of Death (SEQ 0030) must equal the current tax year or processing year. [Read More]

Form 1310 – The Date of Death (SEQ 0030) must be significant and match either the Primary Date of Death (SEQ 0020) or the Secondary Date of Death (SEQ... [Read More]

Form 1310 – When Person Other Than A or B Claiming Decedent Refund (SEQ 0190) equals "X", then all of the following fields must also equal "X": Did D... [Read More]

Form 1310 - When Person Other Than A or B Claiming Decedent Refund (SEQ 0190) and Refund Paid Out According to State Laws "YES" Box (SEQ 0270) are eq... [Read More]

Form 1310 – Person Claiming Refund Signature (SEQ 0290) and Signature Date (SEQ 0300) must be significant. [Read More]

Form 1310 – Valid Proof of Death is in my Possession (SEQ 0200) must equal "X". [Read More]

Form 1310 – Street Address (SEQ 0110) is alphanumeric and cannot have leading or consecutive embedded spaces. The left-most position must contain an... [Read More]

Form 1310 – Zip Code (SEQ 0150) must be within the valid ranges of zip codes listed for the corresponding State Abbreviation (SEQ 0140). The zip code... [Read More]

Form 1310 – State Abbreviation (SEQ 0140) must be significant and consistent with the standard state abbreviations issued by the Postal Service. Sta... [Read More]

Form 1310 – City (SEQ 0130) must be left-justified and must contain a minimum of three alpha characters. This field cannot contain consecutive embedd... [Read More]

Form 1310 – If Address Ind (SEQ 0160) equals "1" (APO/FPO Address), then City (SEQ 0130) must equal "APO" or "FPO", and State Abbreviation (SEQ 0140)... [Read More]

Tax Form – When Filing Status Code (SEQ 0130) is equal to "2" and the Primary Date of Death (SEQ 0020) and the Secondary Date of Death (SEQ 0040) and... [Read More]

Tax Form - When Filing Status (SEQ 0130) is equal to "2" and either the Primary Date of Death (SEQ 0020) or the Secondary Date of Death (SEQ 0040) is... [Read More]

Tax Form - When Filing Status Code (SEQ 0130) is NOT equal to "2" and the Primary Date of Death (SEQ 0020) and the Refund (SEQ 1270) are significant, ... [Read More]

Form 1310 – The SSN of Person Claiming Refund must be significant and cannot equal Primary SSN (SEQ 0010) or Secondary SSN (SEQ 0030) of Form 1040. ... [Read More]

Form 1310 – When only one Form 1310 is present, Decedent's SSN (SEQ 0040) must equal Primary SSN (SEQ 0010) or Secondary SSN (SEQ 0030) of Form 1040. ... [Read More]

Tax Form - When Filing Status (SEQ 0130) is "Other Than 2" and the Primary Date of Death (SEQ 0020) is significant, then Personal Representative (SEQ ... [Read More]

Tax Form - When Primary Date of Death (SEQ 0020) on the Tax Return is significant, the year of Primary Date of Death must equal the current tax year ... [Read More]

Tax Form - When Primary Date of Death (SEQ 0020) on the Tax Return is significant, then the following fields cannot be present: Foreign Street Addres... [Read More]

Tax Form - When Primary Date of Death (SEQ 0020) on the Tax Return is significant, then Name Line 2 (SEQ 0070) must also be significant. When Seconda... [Read More]

Tax Form - When the Filing Status (SEQ 0130) is Other Than “2” and the Primary Date of Death (SEQ 0020) is significant, then Name Line 1 (SEQ 0060) m... [Read More]

Form 1310 - Name of Person Claiming Refund (SEQ 0060) must equal Name Line 2 (SEQ 0070) of Tax Form. Name Line 2 (SEQ 0070) of Tax Form must equal Nam... [Read More]

Tax Form - When the Filing Status (SEQ 0130) is “2”, and the Primary Date of Death (SEQ 0020) is significant, then Name Line 1 (SEQ 0060) must contai... [Read More]

Tax Form - When the Filing Status (SEQ 0130) is “2”, and the Secondary Date of Death (SEQ 0040) is significant, then Name Line 1 (SEQ 0060) must conta... [Read More]

Form W-2GU – When Advance EIC Payment (SEQ 0200) is significant, taxpayers cannot file Form 1040EZ. [Read More]

Form W-2GU – Employer City (SEQ 0070) must contain at least three characters. [Read More]

Form W-2GU – Employer Identification Number must be numeric, then first two digits of Employer Identification Number must equal a valid District Offi... [Read More]

Form W-2GU – Employee SSN (SEQ 0080) must equal either the Primary SSN (SEQ 0010) or Secondary SSN (SEQ 0030) of the Tax Form. [Read More]

Summary Record – Number of Forms W-2GU Records (SEQ 0063) must equal the number of Forms W-2GU computed by the IRS. [Read More]

Form W-2GU – If the total of Wages (SEQ 0120) from Form(s) W-2GU is greater than $4,999 and the Adjusted Gross Income (SEQ 0750) of Tax Form is greate... [Read More]

Tax Form – If the State Abbreviation (SEQ 0087) is equal to "GU" and Wages, Salaries, and Tips (SEQ 0375) equals the total amount(s) of Wages (SEQ 01... [Read More]

Tax Form - Tax returns from the U.S. Possessions of American Samoa, Guam, and the Commonwealth of the Northern Mariana Islands may not be electronical... [Read More]

When SEQ 0300 is present, then SEQ 0315 must equal "STMbnn". [Read More]

Tax Form - Earned Income Credit may not be claimed by residents of the U.S. Possessions or foreign countries. [Read More]

STCGL/LTCGL – Schedule D Page 1 or Form 8865 Page 1 must be the next record after the Capital Gain/Loss Records. The Subpart Type (SEQ 0001) and Subp... [Read More]

STCGL/LTCGL – The Transaction Occurrence Number (SEQ 0010) must be significant and in ascending, consecutive numerical sequence beginning with "00000... [Read More]

STCGL/LTCGL – Any STCGL Reference number "STCGL" occurring within a tax return must have a corresponding STCGL Record. Any LTCGL Reference number "L... [Read More]

Summary Record – Number of STCGL Records (SEQ 0133) must equal the number of STCGL Records computed by the IRS. [Read More]

Summary Record – Number of LTCGL Records (SEQ 0135) must equal the number of LTCGL Records computed by the IRS. [Read More]

Tax Form – If Nontaxable Combat Pay Election (SEQ 1185) is significant, it must equal total nontaxable combat pay on Forms W-2. On Form W-2, nontaxab... [Read More]

Form 8885 – If “Advance Payments” (SEQ 0240) does not contain a significant amount, “Multiply Line 4 by 65%” (SEQ 0230) must equal “Health Coverage Ta... [Read More]

Form 1040 - If Form 8885 Block (SEQ 1208) is significant, then Form 8885 must be attached and vice versa. [Read More]

Form 8885 – On each Form 8885 at least one of the following fields must equal “X”: SEQ 0035, 0045, 0055, 0065, 0075, 0085, 0095, 0105, 0115, 0125, 013... [Read More]

Form 8885 – Amount Paid for Health Insurance (SEQ 0190) must contain a significant entry. [Read More]

Form 8885 - When only one Form 8885 is present, SSN of Recipient (SEQ 0020) must equal the Primary SSN (SEQ 0010) or Secondary SSN (SEQ 0030) of Form... [Read More]

Form 8885 – Information provided to the IRS indicates that filer is not eligible to claim the Health Coverage Tax Credit. Eligibility is determined t... [Read More]

Form 8885 – When any of the Month boxes (SEQ 0035, 0045, 0055, 0065, 0075, 0085, 0095, 0105, 0115, 0125, 0135, 0145)or Amount Paid for Health Insuran... [Read More]

Form 1040 – If Form 8859 Block (SEQ 0990) equals “X”, then Form 8859 must be attached. [Read More]

Form 8889 - SSN of HSA account beneficiary (SEQ 0010) of Form 8889 must equal Primary SSN (SEQ 0010) or Secondary SSN (SEQ 0030) of Form 1040. [Read More]

Form 1040 - When Filing A Community Property State Return (SEQ 1317) is significant, the Allocation Record must be present and the Filing Status equa... [Read More]

Allocation Record - When the Allocation Record is present, Total Income (SEQ 0250) must be significant and cannot be zero filled or blank. Exception... [Read More]

Summary Record - Count of Allocation Record (SEQ 0105) must equal the count of Allocation Record computed by the IRS. [Read More]

Form 4684 – If more than one Form 4684 is present, only the first occurrence of Form 4684 can contain entries in the following fields: SEQ 0400, 0410... [Read More]

Authentication Record – An Authentication Record must be present when the Practitioner PIN, Self- Select PIN by Practitioner, Online Self-Select PIN ... [Read More]

Authentication Record – When the Primary Taxpayer Signature (SEQ 1321) or Spouse Signature (SEQ 1324) on the Tax Return is significant, the PIN TYPE ... [Read More]

Form 3800 – If Current Year New Markets Credit (SEQ 0540) is significant, then Form 8874 must be present. [Read More]

Form 3800 – If Credit for Small Employer Pension Plan Startup Cost (SEQ 0550) is significant, then Form 8881 must be present. [Read More]

Form 3800 – If Credit for Employer-Provided Child Care Facilities (SEQ 0580) is significant, then Form 8882 must be present. [Read More]

Form 3800 – If Current Year Biodiesel Fuels Credit (SEQ 0580) is significant, then Form 8864 must be present. [Read More]

Form 3800 – If Current Year Low Sulfur Diesel Fuel Credit (SEQ 0590) is significant, then Form 8896 must be present. [Read More]

Form 3800 – If Katrina Employee Retention Credit (SEQ 0705) is significant, then Form 5884-A must be present. [Read More]

Form 8891 - Registered Retirement Savings Plan Box (SEQ 0110) and Registered Retirement Income Fund Box (SEQ 0120) cannot both equal “X”, and cannot ... [Read More]

Form 8891 - Beneficiary Plan Status Box (SEQ 0130) and Annuitant Plan Status Box (SEQ 0140) cannot both equal “X”, and cannot both equal blank. [Read More]

Form 8891 - If Annuitant Plan Status Box (SEQ 0140) equals “X”, Previous U.S. Tax Deferral Elect “Yes” Box (SEQ 0150), and Previous U.S. Tax Deferral... [Read More]

Form 8891 - If Annuitant Plan Status Box (SEQ 0140) equals blank, Previous U.S. Tax Deferral Elect “Yes” Box (SEQ 0150) and Previous U.S. Tax Deferr... [Read More]

Form 8891 - If Annuitant Plan Status Box (SEQ 0140) equals blank, and if Previous U.S. Tax Deferral Elect “Yes” Box (SEQ 0150) equals “X”, First Year... [Read More]

Form 8891 - If Annuitant Plan Status Box (SEQ 0140), or Previous U.S. Tax Deferral Elect “Yes” Box (SEQ 0150), or U.S. Tax Deferral New Elect Box (SE... [Read More]

Form 1040/1040A - When Exemption Amount (SEQ 0810) exceeds an amount equal to $3,200 multiplied by Total Exemptions (SEQ 0355), Form 8914 must be pre... [Read More]

Form 8914 - Entries for displaced individuals must begin on the first line. No lines may be skipped between individuals. If any field of a displaced... [Read More]

Form 8915 - SSN of Qualified Taxpayer (SEQ 0020) on the first Form 8915 must be significant and equal to Primary SSN (SEQ 0010) or Secondary SSN (SEQ... [Read More]

Form 8915 - SSN of Qualified Taxpayer (SEQ 0020) on the second Form 8915 must be significant and equal to Secondary SSN (SEQ 0030) of Form 1040/1040A... [Read More]

Form 8862 – If Number of Days Child 1/Child 2 Lived in U.S. (SEQ 0062/0072) is less than 184, then Child 1/Child 2 Date of Birth (SEQ 0082/0092) or C... [Read More]

1305 - Form 8862 - If Person Lived w/Child –Yes (SEQ 0290) equal “X”, then one of the following must be present; Other Person Name -1 Child 1 (SEQ 03... [Read More]

Understandably, the most common cause for IRS rejection is simple user error. Please do not use punctuation such as periods, commas, semi-colons, col... [Read More]