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Common IRS Rejections (rejects)

Tue, Apr 11, 2023  Tax Forms

Common IRS Rejections (also known as Business Rules) can occur due to the information entered in the return and/or the information in the IRS e-file database, is not correct. If incorrect information is entered in a tax return, the preparer can correct the error and re-transmit. If incorrect information exists in the IRS e-File database, the preparer may need to contact the IRS e-Help desk, or paper-file the return.

THIS IS NOT CURRENT Tax Year however it has helpful data > https://www.irs.gov/pub/irs-utl/ty_2011_crosswalk_form_1040.pdf

Note: IRS uses the following as the Control
First 4 letters of the LAST Name
Date Of Birth
Social Security Number

The Name Control is the first 4 characters of the last name. If the taxpayer has multiple last names, it may be that the IRS has one or more of the last names listed as middle names. The return might be accepted by dropping some of the last names to change what shows as the first 4 characters of the last name.

 Most Common IRS Rejections

Rule Number Rule Text & Possible Causes
R0000-500 PrimarySSN' and 'PrimaryNameControlTxt' in the Return Header must match the e-File database.

Possible Causes:
1. The SSN entered for the taxpayer is incorrect.
2. The last name entered for the taxpayer is incorrect.
3. The IRS e-FiIe database contains incorrect information. 

KB 405: Rejection: Primary SSN and Primary Name Control Text Must Match The E-File Database
R0000-503 Spouse SSN and the Spouse Name Control in the Return Header must match the e-File database.

Possible Cause
1. The SSN entered for the spouse is incorrect.
2. The last name entered for the spouse is incorrect.
3. The IRS e-FiIe database contains incorrect information. 
R0000-504 Each 'DependentSSN' and the corresponding 'DependentNameControl' that has a value on Line 6c(2) of the return, must match the SSN and Name Control in the e-File database.

Possible Cause
1. The SSN entered for the dependent is incorrect.
2. The last name entered for the dependent is incorrect.
3. The IRS e-FiIe database contains incorrect information. 
R0000-507 DependentSSN' on Line 6c(2) of the return was used as a Dependent SSN in a previously filed tax return for the same tax period.

Possible Causes:
1. The SSN entered for the dependent is incorrect.
2. The dependent has already been claimed on a different person's tax return. 
R0000-902 Taxpayer TIN in the Return Header must not be the same as a TIN of a previously accepted electronic return for the return type and tax period Indicated in the tax return.

Possible Causes:
1. The SSN entered for the taxpayer is incorrect.
2. A tax return for the SSN has already been electronically filed with the IRS.

Note: The abbreviation TIN (Taxpayer Identification Number) is easily confused with ITIN (Individual Taxpayer Identification Number). This can lead to the assumption this reject is In error because the taxpayer has a SSN (Social Security Number) instead of an ITIN. In fact, both SSNs and ITINs are types of TINs.
R0000-905 Electronic Filing Identification Number (EFIN) in the Return Header must be listed in the e-File database and in accepted status.

Possible Causes:
1. The EFIN entered is incorrect.
2. The EFIN entered is not in accepted status in the IRS e-FiIe database. (ERO will need to contact the IRS to reenable their EFIN.)

KB 690: Error Message: "Electronic Filing Identification Number (EFIN) in the Return Header..."
IND-046 Form 8862 must be present in the return. e-File database indicates the taxpayer must file Form 8862 to Claim Earned Income Credit after disallowance.

Possible Causes:
1. The SSN entered for the taxpayer is incorrect.
2. The taxpayer is required to file Form 8862 due to a prior disallowance of EIC.
IND-180 The Identity Protection Personal Identification Number (IPPIN) must match the e-File database. Please double check your entry and resubmit your return with the correct number.

Possible Causes:
1. The SSN entered for the taxpayer is incorrect.
2. An IPPIN was entered, but no IPPIN exists for that SSN in the IRS e-File database.
3. The IPPIN entered does not match the IPPIN in the IRS e-file database.

Note: IPPINs are unique for each tax year. The taxpayer cannot reuse their prior year IPPIN. 
KB 155: Identity Protection PIN (IP PIN) Location For The Taxpayer, Spouse or Dependent
KB 272: Replacing a Lost IP PIN
IND-181 The Primary taxpayer did not enter a valid Identity Protection Personal Identification Number (IPPIN). Please refer to Notice CPOIA for further Information and resubmit your return with the correct number, if applicable.

Possible Causes:
1. The SSN entered for the taxpayer is incorrect.
2. No IPPIN was entered, but one exists for that SSN in the IRS e-file database.

Note: IPPINs are unique for each tax year. The taxpayer cannot reuse their prior year IPPIN.
Please visit www.irs.gov/getanippin for further information and resubmit your return with the correct number.
IND-903 The Primary SSN in the Return Header has been systemically locked based on IRS information which indicates there is not a filing requirement for this SSN.

Possible Causes:
1. The SSN entered for the taxpayer is incorrect.
2. The taxpayer's SSN has no filing requirement.
3. The IRS e-FiIe database contains incorrect information. 
IND-943 The Spouse SSN in the Return Header has been systemically locked based on IRS Information which indicates there is not a filing requirement for this SSN.

Possible Causes:
1. The SSN entered for the spouse is incorrect.
2. The spouse's SSN has no filing requirement.
3. The IRS e-FiIe database contains incorrect information. 
IND-515 The Primary SSN in the Return Header must not be equal to the Primary SSN in another return filed for the same tax year.

Possible Causes:
1. The SSN entered for the taxpayer is incorrect.
2. The IRS has locked the SSN. 
F1040-068 If Form 1040, Line 64a 'EarnedIncomeCreditAmt' has a non-zero value and Schedule EIC (Form 1040) is not present in the return, then the Primary Taxpayer and/or the Spouse Taxpayer in the Return Header must be at least 25 years old but not be older than 64.

Possible Causes: 
1. The SSN entered for the taxpayer is incorrect.
2. The date of birth entered for the taxpayer incorrect.
3. The IRS e-FiIe database contains incorrect information (The IRS believes the owner of the SSN is either under age 25 or over age 64). 
F1040-076 Form 1040, Line 6c, for each dependent provided, if Line 6c (4) checkbox 'EligibleForChildTaxCreditInd' is checked, then that dependent's age must be under 17.

Possible Causes:
1. The SSN entered for the dependent is incorrect.
2. The date of birth entered for the dependent is incorrect.
3. The IRS e-FiIe database contains incorrect information (The IRS believes the owner of the SSN is age 17 or over). 
F1040-087 Form 1040, Line 64a 'EarnedIncomeCreditAmt' must have a zero value if an amount is entered. e-FiIe database indicates the taxpayer is not allowed to claim Earned Income Credit for the tax year.

Possible Causes:
1. The SSN entered for the taxpayer is incorrect.
2. The taxpayer is not eligible for EIC.

Note: This type of disallowance for EIC has nothing to do with the current year return. If there is a prior year disallowance and there was a final determination that the EIC claim was due to reckless or intentional disregard of the EIC rules the taxpayer cannot claim EIC for the following 2 years. If there was a final determination that the EIC claim was due to fraud the taxpayer cannot claim EIC for the following 10 years. 
F1040-510 If Form 1040, Line 6a checkbox 'ExemptPrimaryInd' is checked, then Primary SSN in the Return Header must not be the same as a 'DependentSSN' on another tax return.

Possible Causes:
1. The SSN entered for the taxpayer is incorrect.
2. On a previously filed tax return the taxpayer was claimed as a dependent.

Note: If the taxpayer can be claimed as a dependent, the check box on the Client Data Screen should be marked. 
F1040-512 Each Dependent's SSN on this return cannot be used on another return as a Primary or Secondary SSN with Line Sa checkbox 'Exemptprimarylnd' or Line 6b checkbox 'ExemptSpouseInd' checked on that return.

Possible Causes:
1. The SSN entered for the dependent is incorrect.
2. A tax return has been filed for the dependent and the dependent claimed their own exemption.

Note: Most commonly this reject occurs with college age children who have filed a return and did not indicate they could be clamed as a dependent. 
SEIC-F1040-535 For each child on Schedule EIC (Form 1040A or Form 1040), Line 2
'QualifyingChildSSN' and Line 3 'ChildYearOfBirth' must match that in the e-File database.

Possible Causes: 
1. The SSN entered for the dependent is incorrect.
2. The date of birth entered for the dependent is incorrect.
3. The IRS e-FiIe database contains incorrect information (The IRS believes the owner of the SSN was born in a different year). 
F8962-070 The e-File database indicates that Form 8962 or a binary attachment with description containing "ACA Explanation" must be present in the return.

KB 945: IRS Rejection: e-File Database indicates that Form 8962 or binary attachment must be present.
Not Rated