"BR Tag","Requirement text","Name","Rule Number [1 - Flt:Y Srt:A]","Error Category","Severity"
"BR27.1 ","If Form 1040, Line 73 'OverpaidAmt' has a non-zero value and Line 77 'EsPenaltyAmt' is greater than Line 73 'OverpaidAmt', then Line 76 'AmountOwedAmt' must have a non-zero value.","","F1040-001","Incorrect Data","Reject"
"BR27.2 ","If Form 1040, Line 73 'OverpaidAmt' has a non-zero value and Line 77 'EsPenaltyAmt' is less than or equal to Line 73 'OverpaidAmt', then Line 76 'AmountOwedAmt' must be equal to zero or not be present.","","F1040-002","Incorrect Data","Reject"
"BR27.3 ","If Form 1040, Line 4 checkbox 'FSHeadOfHouseholdInd' is checked, then one of the following fields must have a value: Line 4 'qualifyingNameForHOH', Line 4 'qualifyingHOHSSN', Line 6c 'NumOfChildWhoLivedWithYouCnt', or Line 6c  'NumOfChildNotLivingWithYouCnt'.","","F1040-003","Missing Data","Reject"
"BR27.4 ","If Form 1040, Line 4, 'qualifyingNameForHOH' has a value, then Line 4, 'qualifyingHOHSSN' must have a value.","","F1040-004","Missing Data","Reject"
"BR27.5 ","If Form 1040, Line 4 'qualifyingHOHSSN' has a value, then it cannot be equal to the Primary SSN or the Spouse SSN in the Return Header.","","F1040-005","Incorrect Data","Reject"
"BR27.6 ","If Form 1040, Line 4 'qualifyingHOHSSN'  has a value, then it must be within the valid range of SSN/ITIN/ATIN.","","F1040-006","Incorrect Data","Reject"
"BR27.7 ","If Form 1040, Line 2 checkbox 'FSMarriedFilingJointlyInd' is checked, then both the Primary SSN and the Spouse SSN must be present in the Return Header.","","F1040-007","Missing Data","Reject"
"BR27.8 ","If Form 1040, Line 3 checkbox 'FSMarriedFilingSeperatelyInd'  and Line 6b checkbox 'ExemptSpouseInd'  are checked, then both the Primary SSN and the Spouse SSN must be present in the Return Header.","","F1040-008","Missing Data","Reject"
"BR27.9 ","If Form 1040, Line 4 checkbox 'FSHeadOfHouseholdInd' and Line 6b checkbox 'ExemptSpouseInd' are checked, then both the Primary SSN and the Spouse SSN must be present in the Return Header.","","F1040-009","Missing Data","Reject"
"BR27.10 ","Form 1040, Line 6c(2), each 'DependentSSN' that has a value, must be within the valid range of SSN/ITIN/ATIN.","","F1040-010","Incorrect Data","Reject"
"BR27.11 ","Form 1040, Line 6c(2), each 'DependentSSN' provided must be unique among all the dependent SSNs in Line 6c(2).","","F1040-011","Duplicate Condition","Reject"
"BR27.12 ","Form 1040, Line 6c(2),  each 'DependentSSN' provided must not be the same as the Primary SSN or the Spouse SSN in the Return Header.","","F1040-012","Incorrect Data","Reject"
"BR27.13 ","If Form 1040, Line 66a 'EICEligibilityLiteralCd' has the value 'NO', then Line 66a 'EarnedIncomeCreditAmt' must be equal to zero or not be present.","","F1040-013","Incorrect Data","Reject"
"BR27.14 ","If Schedule EIC (Form 1040) is present in the return, Form 1040, Line 66a 'EarnedIncomeCreditAmt' must have a non-zero value.","","F1040-014","Incorrect Data","Reject"
"BR27.15 ","If Form 1040, Line 5 checkbox 'FSQualifyingWidowInd' is checked, then Line 6c 'NumOfChildWhoLivedWithYouCnt' must be greater than zero.","","F1040-015","Incorrect Data","Reject"
"BR27.16 ","If Form 1040, Line 66a 'EarnedIncomeCreditAmt' has a non-zero value, then [ in 'WagesNotShownSchedule' attached to Form 1040, Line 7, at least one 'WagesLit' must be equal to ""HSH"" and the corresponding amount 'WagesAmt' must be greater than zero ] or [ 'OtherIncomeTypeStatement' must be attached to Form 1040, Line 21 ] or [ Form W-2 must be present ] or [ Form 1099-R must be present ] or [ Schedule C (Form 1040) must be  present ] or [ Schedule E (Form 1040), Line 28A(b) (PartnershipOrSCorpCd) must be equal to ""P"" for every entry in Line 28].","","F1040-016","Incorrect Data","Reject"
"BR27.17 ","If Form 1040, Line 8a 'TaxableInterestAmt' is greater than 1500, then  it must be equal to Schedule B (Form 1040), Line 4 'CalculatedTotalTaxableIntAmt'.","","F1040-017","Data Mismatch","Reject"
"BR27.18 ","If Form 1040, Line 9a 'OrdinaryDividendsAmt' is greater than 1500, then it must be equal to Schedule B (Form 1040), Line 6 'TotalOrdinaryDividendsAmt'.","","F1040-018","Data Mismatch","Reject"
"BR27.19 ","If Schedule D (Form 1040) is present in the return, Form 1040, Line 13 'CapitalGainLossAmt' must be equal to Schedule D (Form 1040), Line 16 'NetSTAndLTCapitalGainOrLossAmt' or Schedule D (Form 1040), Line 21 'AllowableLossAmt'.","","F1040-019","Data Mismatch","Reject"
"BR27.21 ","If Schedule A (Form 1040) is present in the return, then Form 1040, Line 40 'TotalItemizedOrStandardDedAmt' must be equal to Schedule A (Form 1040), Line 29 'TotalItemizedDeductionsAmt'.","","F1040-021","Data Mismatch","Reject"
"BR27.22 ","Form 1040, Line 47 'CrForChildAndDepdCareAmt' must be equal to Form 2441, Line 13 'CrChildDepdCareExpensesAmt'.","","F1040-022","Data Mismatch","Reject"
"BR27.23 ","Form 1040, Line 48 'CrForElderlyOrDisabledAmt' must be equal to Schedule R(Form 1040), Line 24 'CreditForElderlyOrDisabledAmt'.","","F1040-023","Data Mismatch","Reject"
"BR27.24 ","If Schedule SE (Form 1040), Section B, Line A checkbox 'ExemptForm4361Ind' is not checked and Form 1040, Line 58  'exemptSETaxLiteralCd' is not present, then Form 1040, Line 58 'SelfEmploymentTaxAmt' must be equal to Schedule SE (Form 1040), Section A, Line 5 'SelfEmploymentTaxAmt' or Section B, Line 12 'SelfEmploymentTaxAmt'.","","F1040-024","Data Mismatch","Reject"
"BR27.25 ","Form 1040, Line 73 'OverpaidAmt' must be equal to the sum of the following: Line 74a 'RefundAmt', Line 75 'AppliedToEsTaxAmt' and Line 77 'EsPenaltyAmt'.","","F1040-025","Math Error","Reject"
"BR27.26 ","If Form 1040, Line 31a 'TotalAlimonyPaidAmt' has a non-zero value, then there must be at least one 'RecipientsSSN' provided on Line 31b.","","F1040-026","Incorrect Data","Reject"
"BR27.27 ","Each 'RecipientsSSN' provided on Form 1040, Line 31b must be within the valid range of SSN/ITIN and cannot equal an ATIN.","","F1040-027","Incorrect Data","Reject"
"BR27.28 ","Each 'RecipientsSSN' provided on Form 1040, Line 31b must not be the same as the Primary SSN in the Return Header.","","F1040-028","Incorrect Data","Reject"
"BR27.29 ","If Form 1040, Line 3 checkbox 'FSMarriedFilingSeparatelyInd' is checked, then Line 6b  'exemptSpouseName' and Line 6b 'exemptSpouseNameControl' must not be present.","","F1040-029","Incorrect Data","Reject"
"BR27.30 ","If Form 1040, Line 13 checkbox 'CapitalDistributionInd' is checked, then Schedule D (Form 1040) must NOT be present in the return.","","F1040-031","Incorrect Data","Reject"
"BR27.31 ","If Form 1040, Line 13 checkbox 'CapitalDistributionInd' is not checked and Line 13 'CapitalGainLossAmt' has a non-zero value, then Schedule D (Form 1040) must be attached.","","F1040-032","Missing Document","Reject"
"BR27.32 ","If Schedule C (Form 1040) is present in the return, then Form 1040, Line 12 'BusinessIncomeLossAmt' must be equal to the sum of all Schedule C (Form 1040), Line 31 'NetProfitOrLossAmt'.","","F1040-033","Math Error","Reject"
"BR27.33 ","Form 1040, Line 64 'WithholdingTaxAmt' must be equal to the sum of the following: Form 1040, Line 64  'other1099WithholdingAmt', all of the Forms W-2, Line 2, 'WithholdingAmt', all of the Forms 1099-R, Line 4 'FederalIncomeTaxWithheldAmt'.","","F1040-034","Math Error","Reject"
"BR27.34 ","If any of the following Form 1040 fields have a value, then all of these fields must have a value: Line 74b 'RoutingTransitNumber', Line 74c 'BankAccountInd', Line 74d 'DepositorAccountNumber' and RAL Indicator 'RefundAnticipationLoanInd'.","","F1040-035","Missing Data","Reject"
"BR27.35 ","If Form 1040, Line 73 'OverpaidAmt' has a non-zero value, then Line 72 'TotalPaymentsAmt' must be greater than Line 63 'TotalTaxAmt'.","","F1040-036","Incorrect Data","Reject"
"BR27.36 ","If Primary SSN in the Return Header is an ITIN, then Line 66a 'EarnedIncomeCreditAmt' must be equal to zero or not be  present.","","F1040-037","Incorrect Data","Reject"
"BR27.37 ","If Primary SSN in the Return Header is an ITIN, then Schedule EIC (Form 1040) must not be present in the return.","","F1040-038","Incorrect Data","Reject"
"BR27.38 ","If Spouse SSN in the Return Header is an ITIN, then Line 66a 'EarnedIncomeCreditAmt' must be equal to zero or not be present.","","F1040-039","Incorrect Data","Reject"
"BR27.39 ","If Spouse SSN in the Return Header is an ITIN, then Schedule EIC (Form 1040) must not be present in the return.","","F1040-040","Incorrect Data","Reject"
"BR27.40 ","If Form 1040, Line 39b checkbox 'MustItemizeInd' is checked, then Line 3 checkbox 'FSMarriedFilingSeparatelyInd' must be checked.","","F1040-041","Missing Data","Reject"
"BR27.41 ","If Form 1040, Line 20b 'TaxableSocSecAmt' has a non-zero value, then Line 20a 'SocSecBnftAmt' must have a non-zero value.","","F1040-042","Missing Data","Reject"
"BR27.42 ","If Form 1040, Line 72 'TotalPaymentsAmt' is not equal to Line 63 'TotalTaxAmt', then one of the following lines must have a non-zero value: Line 73 'OverpaidAmt', Line 74a 'RefundAmt', Line 75 'AppliedToEsTaxAmt'or Line 76 'AmountOwedAmt'.","","F1040-043","Missing Data","Reject"
"BR27.43 ","If Form 1040, Line 16a 'PensionAnnuitiesAmt' or Line 16b 'TaxablePensionAmt' has a non-zero value, then both amounts cannot be equal.","","F1040-044","Incorrect Data","Reject"
"BR27.44 ","If Form 1040, Line 72 'TotalPaymentsAmt' is greater than Line 63 'TotalTaxAmt' and  [ Line 75 'AppliedToEsTaxAmt' plus(+)Line 77 'EsPenaltyAmt' is equal to Line 73 'OverpaidAmt' ] , then Line 74a 'RefundAmt' must be equal to zero or not be present.","","F1040-045","Incorrect Data","Reject"
"BR27.45 ","If Form 1040, Line 72 'TotalPaymentsAmt' is greater than Line 63 'TotalTaxAmt' and [ Line 75 'AppliedToEsTaxAmt' plus(+) Line 77 'EsPenaltyAmt' is less than Line 73 'OverpaidAmt' ] , then Line 74a 'RefundAmt' must have a non-zero value.","","F1040-046","Incorrect Data","Reject"
"BR27.46 ","If Form 1040, Line 72 'TotalPaymentsAmt' is equal to Line 63 'TotalTaxAmt', then the following lines must not have a value greater than zero: Line 73 'OverpaidAmt', Line 74a 'RefundAmt' and Line 75 'AppliedToEsTaxAmt'.","","F1040-047","Incorrect Data","Reject"
"BR27.47 ","If Schedule A (Form 1040) is not present in the return and Form 1040, Line 40 'TotalItemizedOrStandardDedAmt' equals one of the following amounts: (6400, 7450, 6650, 7950, 9150, 11750, 10450, 12800, 13850, 14900) and  'modifiedStandardDeductionInd' has the value 'X', then one of the checkboxes on Line 39a must be checked.","","F1040-048","Missing Data","Reject"
"BR27.48 ","If Form 1040, Line 6c 'NumOfChildNotLivingWithYouCnt' has a non-zero value, there must be at least one dependent listed in Line 6c that has its 'DependentRelationship' from among the following values: (""CHILD"", ""DAUGHTER"", ""GRANDCHILD"", or ""SON"")","","F1040-049","Incorrect Data","Reject"
"BR27.49 ","If Form 1040, Line 13 checkbox'CapitalDistributionInd' is checked, then Line 13 'CapitalGainLossAmt' must have a value greater than zero.","","F1040-050","Incorrect Data","Reject"
"BR27.50 ","If Form 1040, Line 6a checkbox 'ExemptSelfInd' is checked and Line 39b checkbox 'MustItemizeInd' is not checked and Line 40  'modifiedStandardDeductionInd' does not have the value 'X',  and Schedule A (Form 1040) is not present in the return, then Line 40 'TotalItemizedOrStandardDedAmt' must equal a valid Standard Deduction Amount for the filing status chosen.","","F1040-051","Incorrect Data","Reject"
"BR27.51 ","If Form 1040, Line 2 checkbox 'FSMarriedFilingJointly'  and Line 6a checkbox 'ExemptSelfInd' and Line 6b checkbox 'ExemptSpouseInd' are checked and Line 39b checkbox 'MustItemizeInd' is not checked and Line 40  'modifiedStandardDeductionInd' does not have the value 'X', and Schedule A (Form 1040) is not present in the return, then Line 40 'TotalItemizedOrStandardDedAmt' must equal a valid Standard Deduction Amount.","","F1040-052","Incorrect Data","Reject"
"BR27.52 ","If Form 2210 is present in the return, then Form 1040, Line 77 'EsPenaltyAmt' must be equal to Form 2210, Line 17 'PenaltyAmt' or Form 2210, Line 31 'TotalPenaltyAmt'.","","F1040-053","Data Mismatch","Reject"
"BR27.53 ","Form 1040, Line 6d 'TotalExemptionsCnt' must be equal to the total of the following fields: 'TotalExemptSelfAndSpouseCnt',  'NumOfChildWhoLivedWithYouCnt',   'NumOfChildNotLivingWithYouCnt',  'NumOfOtherDepdListedCnt'.","","F1040-054","Incorrect Data","Reject"
"BR27.54 ","If Form 1040, Line 24 'BusExpnsReservistsAndOthersAmt' has a non-zero value, then Form 2106 must be attached.","","F1040-055","Missing Document","Reject"
"BR27.55 ","If Form 1040, Line 48 'CrForElderlyOrDisabledAmt' has a non-zero value and Line 39a  checkbox 'Self65OrOverInd' and Line 39a checkbox 'Spouse65OrOverInd' are not checked, then one of the following fields on Schedule R (Form 1040) must have a value: Line 2 'Und65RtdPermnntTotDsbltyInd'; Line 4 'BothUnder65OneRetiredDsbltyInd'; Line 5 'BothUnder65BothRetiredDsbltyInd'; Line 9 'Under65DidNotLiveTogetherInd'.","","F1040-056","Missing Data","Reject"
"BR27.56 ","If Form 1040, Line 53 'RtrSavingsContributionsCrAmt' has a non-zero value, then Form 8880 must be attached.","","F1040-057","Missing Document","Reject"
"BR27.57 ","If Form 1040, Line 53 'RtrSavingsContributionsCrAmt' has a non-zero value, then it cannot exceed the maximum possible credit depending on the filing status as given below: (1)Filing Status ""Single"", ""Married filing separately"", Head of household"", ""Qualifying widower""  - 1000. (2) Filing Status ""Married filing jointly"" - 2000.","","F1040-058","Incorrect Data","Reject"
"BR27.58 ","If Form 1040, Line 53 'RtrSavingsContributionsCrAmt' has a non-zero value, then Line 37 'AdjustedGrossIncomeAmt' cannot exceed the applicable limits for the various 1040 filing status as given below: (1) Filing Status ""Single"", ""Married filing separately"", ""Qualifying widower"" - 25000. (2) Filing Status ""Head of household"" - 37500. (3) Filing Status ""Married filing jointly"" - 50000.","","F1040-059","Incorrect Data","Reject"
"BR27.59 ","If Form 1040, Line 36 'TotalAdjustmentsAmt' has a non-zero value, then ""Other Adjustments Statement"" [OtherAdjustmentsStatement] must be attached.","","F1040-060","Missing Data","Reject"
"BR27.60 ","If Form 1040 Line 3 checkbox 'FSMarriedFilingSeperatelyInd' is checked, then Line 66a 'EarnedIncomeCreditAmt' must be equal to zero or not be present.","","F1040-062","Incorrect Data","Reject"
"BR27.61 ","If Form 1040, Line 36 'TotalAdjustmentsAmt' has a non-zero value, then at least one of the following fields must have a non-zero value: Line 24 'BusExpnsReservistsAndOthersAmt', Line 28 'SelfEmpldSepSimpleQlfyPlansAmt', Line 29 'SelfEmpldHealthInsDedAmt', Line 30 'PnltyOnErlyWthdrwOfSavingsAmt', Line 31a 'TotalAlimonyPaidAmt', Line 32 'IRADeductionAmt', Line 33 'StudentLoanInterestDedAmt', Line 35 'DomesticProductionActDedAmt', 'OtherAdjustmentsAmt' in 'OtherAdjustmentsStatement' attached to Line 36.","","F1040-063","Missing Data","Reject"
"BR27.62 ","Form 1040, Line 56 'TotalCreditsAmt' must be equal to the sum  of the following lines: Line 47 'CrForChildAndDepdCareAmt', Line 48 'CrForElderlyOrDisabledAmt', Line 49 'EducationCreditAmt', Line 53 'RtrSavingsContributionsCrAmt', Line 55 'OtherCreditsAmt'.","","F1040-064","Math Error","Reject"
"BR27.63 ","Form 1040, at least one of the following lines must have a non-zero value: Line 22 'TotalIncomeAmt', Line 37 'AdjustedGrossIncomeAmt', Line 44 'TaxAmt', Line 56 'TotalCreditsAmt', Line 63 'TotalTaxAmt', Line 72 'TotalPaymentsAmt'.","","F1040-065","Missing Data","Reject"
"BR27.64 ","Form 1040, Line 72 'TotalPaymentsAmt' must be equal to the sum of the following: Line 64 'WithholdingTaxAmt', Line 65 'EstimatedTaxPaymentsAmt', Line 66a 'EarnedIncomeCreditAmt', Line 67 'ExcessSocSecAndTier1RRTATaxAmt', Line 69 'RequestForExtensionAmt', Line 71 'RefundableCrForPriorYearAmt'.","","F1040-066","Math Error","Reject"
"BR27.65 ","If Form 1040, Line 66a 'EarnedIncomeCreditAmt' is greater than 428, then Schedule EIC (Form 1040) must be present in the return.","","F1040-067","Missing Document","Reject"
"BR27.66 ","If Form 1040, Line 66a '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 65.","","F1040-068","Incorrect Data","Reject"
"BR27.67 ","Form 1040, Line 61 'AdvanceEICPaymentAmt' must be equal to the sum of all of the Forms W-2, Line 9 'AdvanceEICPaymentAmt'","","F1040-069","Incorrect Data","Reject"
"BR27.68 ","If Schedule A (Form 1040) is not present in the return and Form 1040, Line 39b checkbox 'MustItemizeInd' is checked, then Form 1040, Line 40 'TotalItemizedOrStandardDedAmt' must have a zero value or not be present.","","F1040-070","Incorrect Data","Reject"
"BR27.69 ","Form 1040, Line 64 'WithholdingTaxAmt' must be less than the sum of the following lines: Line 7 'WagesSalariesAndTipsAmt', Line 8a 'TaxableInterestAmt', Line 9a 'OrdinaryDividendsAmt', Line 15b 'TaxableIRAAmt',  Line 16b 'PensionsAnnuitiesAmt', Line 19 'UnemploymentCompAmt',  Line 20a 'SocSecBnftAmt', and Line 21 'TotalOtherIncomeAmt' unless any of the following lines has a value greater than zero: Line 13 'CapitalGainLossAmt', Line 17 'RentalRealEstAmt', or Line 66b 'NontxCombatPayElectionAmt'.","","F1040-071","Incorrect Data","Reject"
"BR27.70 ","If Form 1040, Line 64, 1099 Withholding Literal  'other1099WithholdingLiteralCd' has a value or Line 64, 1099 withholding Amount 'other1099WithholdingAmt' has a non-zero value, then both must have a value.","","F1040-072","Missing Data","Reject"
"BR27.71 ","If Form 1040, Line 76 'AmountOwedAmt' has a non-zero value and Line 77 'EsPenaltyAmt' has a zero value or is not present, then Line 63 'TotalTaxAmt' must be greater than Line 72 'TotalPaymentsAmt'.","","F1040-074","Incorrect Data","Reject"
"BR27.72 ","Form 1040, Line 6c, for each dependent provided, if Line 6c(4) checkbox 'EligForChildTaxCreditInd' is checked, then the corresponding line 6c(3) 'DependentRelationship' must have one of the following values: CHILD, SON, DAUGHTER, GRANDCHILD, SISTER, BROTHER, NEICE, NEPHEW or FOSTERCHILD.","","F1040-075","Incorrect Data","Reject"
"BR27.73 ","Form 1040, Line 6c, for each dependent provided, if Line 6c(4) checkbox 'EligForChildTaxCreditInd' is checked, then that dependent's age must be under 17.","","F1040-076","Incorrect Data","Reject"
"BR27.74 ","If Form 1040, Line 68 'AdditionalChildTaxCreditAmt' has a non-zero value, then Line 68 cannot exceed an amount equal to $1000 times the number of qualifying children.","","F1040-077","Incorrect Data","Reject"
"BR27.75 ","Form 1040, Line 68 'AdditionalChildTaxCreditAmt' must be equal to Form 8812, Line 13 'AdditionalChildTaxCreditAmt'.","","F1040-079","Data Mismatch","Reject"
"BR27.76 ","If Form 1040, Line 49 'EducationCreditAmt' has a non-zero value, then it must be equal to Form 8863, Line 19 'EducationCreditsAmt'.","","F1040-081","Data Mismatch","Reject"
"BR27.77 ","If Form 1040, Line 49 'EducationCreditAmt' has a non-zero value, then Line 37 'AdjustedGrossIncomeAmt' must not exceed the applicable amount for the various 1040 filing status as given below: (1) Filing Status ""Married filing jointly"" - 114000. (2) Filing Status ""Single"", ""Head of household"", ""Qualifying widower"" - 57000.","","F1040-082","Incorrect Data","Reject"
"BR27.78 ","If Form 1040 Line 3 checkbox 'FSMarriedFilingSeperatelyInd' is checked, then Line 49 'EducationCreditAmt' must be equal to zero or not be present.","","F1040-083","Incorrect Data","Reject"
"BR27.79 ","If the sum of Form 1040, Line 37 'AdjustedGrossIncomeAmt', Line 33 'StudentLoanInterestDedAmt', Line 34 'TuitionAndFeesDedAmt' and Line 35 'DomesticProductionActDedAmt' is greater than $140,000 for Filing Status ""Married Filing Jointly"" (or $70,000 for Filing Status ""Single"" or ""Head of household"" or ""Qualifying widower""), then Line 33 'StudentLoanInterestDedAmt' must have zero value or not be present.","","F1040-084","Incorrect Data","Reject"
"BR27.80 ","If Form 1040, Line 33 'StudentLoanInterestDedAmt' has a non-zero value, then Form 1040,  Line 3 checkbox 'FSMarriedFilingSeperatelyInd' must not be checked.","","F1040-085","Incorrect Data","Reject"
"BR27.81 ","If the tax return is not eligible to claim Earned Income Credit, then Form 1040, Line 66a 'EarnedIncomeCreditAmt' must be equal to zero or not be present.","","F1040-087","Incorrect Data","Reject"
"BR27.82 ","If [State Code of the Filer's address in the Return Header is equal to ""AS"", ""GU"", ""MP"", ""PR"" or ""VI""] or [the Filer's address in the Return Header is a foreign address], then Form 1040, Line 66a 'EarnedIncomeCreditAmt' must be equal to zero or not be present.","","F1040-088","Incorrect Data","Reject"
"BR27.83 ","If Form 1040,  Item Third Party Designee 'ThirdPartyDesigneeInd' has a choice of  'Yes' indicated, then 'ThirdPartyDesigneeName' and 'ThirdPartyDesigneePIN' must be present unless 'Preparer' has the value 'PREPARER'.","","F1040-089","Missing Data","Reject"
"BR27.84 ","If Form 1040, Line 2 checkbox 'FSMarriedFilingJointlyInd' is checked and either 'PrimaryDateOfDeath' or 'SpouseDateOfDeath' has a value, then Form 1040 Surviving Spouse Indicator checkbox 'SurvivingSpouseInd' must be checked.","","F1040-090","Missing Data","Reject"
"BR27.85 ","If Form 1040, Line 2 checkbox 'FSMarriedFilingJointlyInd'  is not checked and 'PrimaryDateOfDeath' has a value, then Personal Representative Indicator checkbox 'PersonalRepresentativeInd' must be checked.","","F1040-091","Missing Data","Reject"
"BR27.86 ","If Form 1040, Line 2 checkbox 'FSMarriedFilingJointlyInd' is checked and both 'PrimaryDateOfDeath' and  'SpouseDateOfDeath' has a value, then Personal Representative Indicator checkbox 'PersonalRepresentativeInd' must be checked.","","F1040-092","Missing Data","Reject"
"BR27.87 ","If 'PrimaryDateOfDeath' has a value, then the year of  'PrimaryDateOfDeath' must  be equal to the tax year of the return.","","F1040-093","Incorrect Data","Reject"
"BR27.88 ","If 'PrimaryDateOfDeath' has a value , then it must match that in the e-File database.","","F1040-094","Incorrect Data","Reject"
"BR27.89 ","If 'SpouseDateOfDeath' has a value, then the year of 'SpouseDateOfDeath' must be equal to the tax year of the return.","","F1040-095","Incorrect Data","Reject"
"BR27.90 ","If 'SpouseDateOfDeath' has a value, then it must match that in the e-File database.","","F1040-096","Incorrect Data","Reject"
"BR27.91 ","If 'PrimaryDateOfDeath' has a value, then the Filer's address in the Return Header must not be a Foreign Address.","","F1040-097","Incorrect Data","Reject"
"BR27.92 ","If 'SpouseDateOfDeath' has a value, then the Filer's address in the Return Header must not be a Foreign Address.","","F1040-098","Incorrect Data","Reject"
"BR27.93 ","If 'PrimaryDateOfDeath' has a value, then 'InCareOfName' in the filer's address in the Return Header must have a value.","","F1040-099","Missing Data","Reject"
"BR27.94 ","If 'SpouseDateOfDeath' has a value, then 'InCareOfName' in the filer's address in the Return Header must have a value.","","F1040-100","Missing Data","Reject"
"BR27.95 ","If Form 1040, Line 2 checkbox 'FSMarriedFilingJointlyInd' is not checked and 'PrimaryDateOfDeath' has a value, then Filer Name in the Return Header must contain either "" DECD"" or ""<DECD""","","F1040-101","Incorrect Data","Reject"
"BR27.96 ","If Form 1040, Line 2 checkbox 'FSMarriedFilingJointlyInd' is checked and 'PrimaryDateOfDeath' has a value, then Filer Name in the Return Header must contain ""DECD &"".","","F1040-102","Incorrect Data","Reject"
"BR27.97 ","If Form 1040, Line 2 checkbox 'FSMarriedFilingJointlyInd'  is checked and 'SpouseDateOfDeath' has a value, then Filer Name in the Return Header must contain "" DECD"".","","F1040-103","Incorrect Data","Reject"
"BR27.98 ","If [State Code of the Filer's address in the Return Header is equal to ""AS"", ""GU"", ""MP"", ""PR"" or ""VI""] or [the Filer's address in the Return Header is a foreign address], then Form 1040, Line 66a 'EarnedIncomeCreditAmt' must be equal to zero or not be present.","","F1040-104","Incorrect Data","Reject"
"BR27.268 ","If Form 1040, Line 66b 'NontxCombatPayElectionAmt' has a non-zero value, then it must be equal to the sum of all Forms W-2,  Line 12a 'EmployersUseAmt' for which 'EmployersUseCd' is equal to ""Q"".","","F1040-105","Incorrect Data","Reject"
"BR27.99 ","If Form 1040, Line 74a checkbox 'Form8888Ind' is checked, then Form 8888 must be attached.","","F1040-106","Missing Document","Reject"
"BR27.100 ","Form 8888 must not be present in the return if the following lines in Form 1040 have a value: Line 74b 'RoutingTransitNumber', Line 74c 'BankAccountInd', Line 74d 'DepositorAccountNumber'.","","F1040-107","Incorrect Data","Reject"
"BR27.103 ","If the 'PrimarySignature' or the 'SpouseSignature' in the Return Header has a value, then the 'PINTypeCode' must be present  in the Return Header.","","F1040-109","Missing Data","Reject"
"BR27.104 ","If Form 1040, Line 2 checkbox 'FSMarriedFilingJointlyInd' or Line 3 checkbox 'FSMarriedFilingSeperatelyInd' is checked, then the Spouse Name Control must be provided in the Return Header.","","F1040-110","Missing Data","Reject"
"BR27.105 ","The total number of Dependent Name Controls that is provided on Form 1040, Line 6c must be equal to the sum of the following values: Line 6c 'NumOfChildWhoLivedWithYouCnt', Line 6c 'NumOfChildNotLivingWithYouCnt' and Line 6c 'NumOfOtherDepdListedCnt'","","F1040-111","Data Mismatch","Reject"
"BR27.106 ","The sum of all Form W-2s Line 1 'WagesAmt' must not be greater than $5.00 plus(+) Form 1040, Line 7 'WagesSalariesAndTipsAmt', unless Form 1040, Line 7 'WagesLit' of ""Wages Not Shown Schedule"" [WagesNotShownSchedule] is equal to ""SNE"" or ""PYAB""","","F1040-112","Incorrect Data","Reject"
"BR27.107 ","Preparer SSN or PTIN or Preparer Firm EIN in the Return Header must be provided if any of the following fields are present: Name of Paid Preparer, Preparer Self-Employed Ind, Preparer Firm Name, Preparer Firm Address","","F1040-113","Missing Data","Reject"
"BR27.108 ","In the Return Header, if checkbox 'SelfEmployed' is checked or if any of the following fields has a value ['PreparerPersonName', Preparer SSN, Preparer PTIN, 'PreparerBusinessName', 'PreparerFirmIDNumber', Preparer Firm Address], then Form 1040, 'NonPaidPreparerCd' must not have a value or not be provided.","","F1040-114","Incorrect Data","Reject"
"BR27.109 ","If Form 1040 'NonPaidPreparerCd' has a value, then the following fields in the Return Header must not have a value or not be provided: [ 'PreparerPersonName', Preparer SSN, Preparer PTIN, 'PreparerBusinessName', 'PreparerFirmIDNumber', Preparer Firm Address ] and checkbox 'SelfEmployed' must not be checked.","","F1040-115","Incorrect Data","Reject"
"BR27.110 ","If the PIN Type Code in the Return Header is equal to ""O"", then the following fields must be present in the Return Header:  IP Address, IP Date, IP Time, IP Timezone","","F1040-116","Missing Data","Reject"
"BR27.111 ","Tax returns from the U.S. Possessions of American Samoa, Guam, and the Commonwealth of the Northern Mariana Islands may not be electronically filed.","","F1040-118","Unsupported","Reject"
"BR27.269 ","If Form 8812 Line 13 'AdditionalChildTaxCreditAmt' has a value and [ the State Code of the Address in the Return Header is equal to ""PR"" or the Zipcode of the Address in the Return Header is equal to ""006nn"" or ""007nn"" or ""009nn"" ( where n is any value from '0' to '9') ], then Form 1040 Line 22 'TotIncomeAmt' cannot be less than $5.00.","","F1040-119","Incorrect Data","Reject"
"BR27.101 ","If Form 1040 Line 2 checkbox 'FSMarriedFilingJointlyInd' is checked and the 'PINTypeCode' in the Return Header has a value,  then the following fields in the Return Header must have a value: 'TaxpayerSignatureDate', 'JuratDisclosureCode', 'PrimaryPINEnteredBy', 'SpousePINEnteredBy'.","","F1040-120","Missing Data","Reject"
"BR27.102 ","If Form 1040 Line 2 checkbox 'FSMarriedFilingJointlyInd' is not checked and the 'PINTypeCode' in the Return Header has a value,  then the following fields in the Return Header must have a value: 'TaxpayerSignatureDate', 'JuratDisclosureCode', 'PrimaryPINEnteredBy'.","","F1040-121","Missing Data","Reject"
"BR27.112 ","If Form 1040, Line 6a checkbox 'ExemptSelfInd' is checked, then Primary SSN in the Return Header must not be the same as a 'DependentSSN' on another tax return.","","F1040-510","Incorrect Data","Reject"
"BR27.113 ","If Form 1040, Line 6b checkbox 'ExemptSpouseInd' is checked, then Spouse SSN in  the Return Header must not be the same as a 'DependentSSN' on another tax return.","","F1040-511","Incorrect Data","Reject"
"BR27.114 ","Each Dependent's SSN on this return cannot be used on another return as a Primary or Secondary SSN with Line 6a checkbox 'ExemptSelfInd' or Line 6b checkbox 'ExemptSpouseInd' checked on that return.","","F1040-512","Incorrect Data","Reject"
"BR27.115 ","Form 1040, for each dependent that has Line 6c(4) checkbox 'EligForChildTaxCreditInd' checked, the corresponding Line 6c(2) 'DependentSSN' must only be used once as a qualifying child.","","F1040-563","Incorrect Data","Reject"
"BR27.116 ","If the PIN Type Code in the Return Header equals ""S"" then the following fields must have a value in the Return Header: Primary Date Of Birth, [Primary Prior Year AGI or Primary Prior Year PIN], Primary Signature, unless (1) on Form 1040, Line 2 checkbox 'FSMarriedFilingJointlyInd' is checked,  'PrimaryDateOfDeath' has a value, and 'SpouseDateOfDeath' does not have a value, or (2) Form 1040, Line 2 checkbox 'FSMarriedFilingJointly' is checked, 'SpecialProcessingLiteralCd' has a value, and the following fields in the Return Header are present: Spouse Date Of Birth, [Spouse Prior Year AGI or Spouse Prior Year PIN], Spouse Signature.","","F1040-670","Missing Data","Reject"
"BR27.117 ","If the PIN Type Code in the Return Header equals ""S"" and Form 1040, Line 2 checkbox 'FSMarriedFilingJointlyInd' is checked, then the following fields must have a value in the Return Header: Spouse Date Of Birth, [Spouse Prior Year AGI or Spouse Prior Year PIN], Spouse Signature, unless (1) 'SpouseDateOfDeath' has a value, or (2) 'SpecialProcessingLiteralCd' has a value, and the following fields in the Return Header are present: Primary Date of Birth, [Primary Prior Year AGI or Primary Prior Year PIN], Primary Signature.","","F1040-671","Incorrect Data","Reject"
"BR27.118 ","If the PIN Type Code in the Return Header is present, then the Primary Signature in the Return Header must be five digits and cannot be all zeros, unless (1) Form 1040, Line 2 checkbox 'FSMarriedFilingJointly' is checked,  'PrimaryDateOfDeath' has a value, and 'SpouseDateOfDeath' does not have a value, or (2) Form 1040, Line 2 checkbox 'FSMarriedFilingJointlyInd' is checked, 'SpecialProcessingLiteralCd' has a value, and Spouse Signature in the Return Header contains five digits which are not all zeros.","","F1040-674","Incorrect Data","Reject"
"BR27.119 ","If the PIN Type Code in the Return Header has a value and Form 1040, Line 2 checkbox 'FSMarriedFilingJointlyInd' is checked, then the Spouse Signature in the Return Header must be five digits and cannot be all zeroes, unless (1) 'SpouseDateOfDeath' has a value, or (2) 'SpecialProcessingLiteralCd' has a value and  'PrimaryDateOfDeath' has a value.","","F1040-675","Incorrect Data","Reject"
"BR27.120 ","If the PIN Type Code in the Return Header has a value and Form 1040, Line 2 checkbox 'FSMarriedFilingJointlyInd' is checked, then both the Primary Signature and Spouse Signature in the Return Header must have a value, unless (1) either one or both  'PrimaryDateOfDeath' and 'SpouseDateOfDeath' has a value, or (2) 'SpecialProcessingLiteralCd' has a value and only one of Primary Signature and Spouse Signature in the Return Header is present.","","F1040-676","Missing Data","Reject"
"BR27.121 ","If 'PINTypeCode' in the Return Header equals ""S"" or ""O"", then [the Primary Prior Year AGI or the Primary Prior Year PIN] in the Return Header must match the e-File database, unless (1) Form 1040, Line 2 checkbox 'FSMarriedFilingJointlyInd' is checked,  'PrimaryDateOfDeath' has a value, and 'SpouseDateOfDeath' does not have a value, or (2) Form 1040, Line 2 checkbox 'FSMarriedFilingJointly' is checked, 'SpecialProcessingLiteralCd' has a value, and [the Spouse Prior Year AGI or the Spouse Prior Year PIN] in the Return Header matches the e-File database.","","F1040-679","Database Validation Error","Reject"
"BR27.122 ","If the PIN Type Code in the Return Header equals ""S"" or ""O"" and Form 1040, Line 2 checkbox 'FSMarriedFilingJointlyInd' is checked, then [the Spouse Prior Year AGI or the Spouse Prior Year PIN] in the Return Header must match the e-File database, unless (1) 'SpouseDateOfDeath' has a value, or (2)  'SpecialProcessingLiteralCd' has a value, and [the Primary Prior Year AGI or the Primary Prior Year PIN] in the Return Header matches the e-File database.","","F1040-680","Incorrect Data","Reject"
"BR27.123 ","If 'PINTypeCode' in the Return Header equals ""O"" then the following fields must have a value in the Return Header: Primary Date Of Birth, [Primary Prior Year AGI or Primary Prior Year PIN], Primary Signature, unless (1) on Form 1040, Line 2 checkbox 'FSMarriedFilingJointlyInd' is checked,  'PrimaryDateOfDeath' has a value, and 'SpouseDateOfDeath' does not have a value, or (2) Form 1040, Line 2 checkbox 'FSMarriedFilingJointly' is checked, 'SpecialProcessingLiteralCd' has a value, and the following fields in the Return Header are present: Spouse Date Of Birth, [Spouse Prior Year AGI or Spouse Prior Year PIN], Spouse Signature.","","F1040-681","Missing Data","Reject"
"BR27.124 ","If the PIN Type Code in the Return Header equals ""O"" and Form 1040, Line 2 checkbox 'FSMarriedFilingJointlyInd' is checked, then the following fields must have a value in the Return Header: Spouse Date Of Birth, [Spouse Prior Year AGI or Spouse Prior Year PIN], Spouse Signature, unless (1) 'SpouseDateOfDeath' has a value, or (2) 'SpecialProcessingLiteralCd' has a value, and the following fields in the Return Header are present: Primary Date of Birth, [Primary Prior Year AGI or Primary Prior Year PIN], Primary Signature.","","F1040-682","Missing Data","Reject"
"BR27.125 ","If 'PINTypeCode' in the Return Header equals ""P"", then the Primary Signature in the Return Header must be five digits and cannot be all zeros, unless (1) Form 1040, Line 2 checkbox 'FSMarriedFilingJointlyInd' is checked,  'PrimaryDateOfDeath' has a value, and 'SpouseDateOfDeath' does not have a value, or (2) Form 1040, Line 2 checkbox 'FSMarriedFilingJointly' is checked, 'SpecialProcessingLiteralCd' has a value, and Spouse Signature in the Return Header contains five digits which are not all zeros.","","F1040-697","Incorrect Data","Reject"
"BR27.126 ","If the PIN Type Code in the Return Header equals ""P"" and Form 1040, Line 2 checkbox 'FSMarriedFilingJointlyInd' is checked, then the Spouse Signature in the Return Header must be five digits and cannot be all zeros, unless (1) 'SpouseDateOfDeath' has a value, or (2) 'SpecialProcessingLiteralCd' has a value and the Primary Signature in the Return Header contains five digits which are not all zeros.","","F1040-698","Missing Data","Reject"
"BR27.127 ","Form 1099-R, Payer Identification Number 'PayerFederalIDNumber' is invalid for processing an Individual e-filed return.","","F1099R-499","Incorrect Data","Reject"
"BR27.128 ","Form 1099-R, Payer Identification Number 'PayerFederalIDNumber' must match data in the e-File database.","","F1099R-502","Incorrect Data","Reject"
"BR27.129 ","Form 1099-R, Payer Identification Number 'PayerFederalIDNumber' was issued in the current processing year.","","F1099R-505","Incorrect Data","Reject"
"BR27.130 ","Form 2106, 'SocialSecurityNumber' provided must be equal to the Primary SSN or the Spouse SSN in the Return Header.","","F2106-001","Incorrect Data","Reject"
"BR27.131 ","There can be no more than 2 Forms 2106 present whose 'SocialSecutiryNumber' is the same as the Primary SSN in the Return Header.","","F2106-002","Incorrect Data","Reject"
"BR27.132 ","There can be no more than 2 Forms 2106 present whose 'SocialSecutiryNumber' is the same as the Spouse SSN in  Return Header.","","F2106-003","Incorrect Data","Reject"
"BR27.133 ","If Form 2210, Part II, Line A checkbox  'WaiverOfEntirePenaltyInd' or Line B checkbox 'WaiverOfPartOfPenaltyInd' is checked, then ""Waiver Explanation Statement"" [WaiverExplanationStatement] must be attached to Part III, Line 17 or Part IV, Line 31.","","F2210-001","Missing Document","Reject"
"BR27.134 ","Form 2441, Part I, Line 1(c), each ""Identifying number"" provided must not be the same as the Primary SSN or the Spouse SSN in the Return Header.","","F2441-001","Incorrect Data","Reject"
"BR27.135 ","If Form 2441, Part II, Line 3 'TotalQlfdExpensesOrLimitAmt' or Part II, Line 13 'CrChildDepdCareExpensesAmt', or Part III, Line 33 'NetAllowableAmt' has a non-zero value, then Part II, Line 2(b) 'QualifyingPersonSSN' or 'QualifyingPersonLiteralCd' must have a value.","","F2441-002","Missing Data","Reject"
"BR27.136 ","Form 2441, Part II, Line 2(a) 'QualifyingPersonName', 'QualifyingPersonNameControl', Line 2(b) 'QualifyingPersonSSN' or 'QualifyingPersonLiteralCd', and Line 2(c) 'QualifiedExpensesPaidAmt' must have a value unless 'CPYECreditLiteralCd'  has the value ""CPYE"" in ""CPYE Explanation Statement"" [CPYEExplanationStatement] attached to Part II, Line 9.","","F2441-003","Incorrect Data","Reject"
"BR27.137 ","If Form 2441, Part II, Line 13 'CrChildDepdCareExpensesAmt' has a non-zero value, and   [ Part II, Line 3 'TotalQlfdExpensesOrLimitAmt' or Part III, Line 33 'NetAllowableAmt' has a non-zero value ] , then Part II, Line 4 'PrimaryEarnedIncomeAmt' must have a non-zero value and [ Part II, Line 5 'SpouseEarnedIncomeAmt' must have a non-zero value when Form 1040 Line 2 checkbox 'FSMarriedFilingJointlyInd'  is checked ].","","F2441-004","Incorrect Data","Reject"
"BR27.138 ","If Form 2441 is present in the return, then Form W-2, Line 10 'DependentCareBenefitsAmt' or Form 2441, Line 13 'CrChildDepdCareExpensesAmt' must have a non-zero value or [ Form 1040, Line 7 'wagesNotShownLitOnlyCd' must have the value ""DCB""].","","F2441-006","Incorrect Data","Reject"
"BR27.139 ","If Form 2441, Part II, Line 2(c) 'QualifiedExpensesPaidAmt' or Part III, line 35 'SmallerOfTotalQlfyExpensesAmt' has a non-zero value, then Form 2441, Part II, Line 3 'TotalQlfdExpensesOrLimitAmt' must have a non-zero value.","","F2441-008","Incorrect Data","Reject"
"BR27.140 ","Form 2441, Part II, Line 2(b),  each 'QualifyingPersonSSN' that has a value must be within the valid ranges of SSN or ITIN or ATIN.","","F2441-009","Incorrect Data","Reject"
"BR27.141 ","Form 2441, Part II, Line 2(b),  each 'QualifyingPersonSSN' must not be the same as another 'QualifyingPersonSSN' in Part II, Line 2(b) of the same Form 2441.","","F2441-010","Incorrect Data","Reject"
"BR27.142 ","If ""CPYE Explanation Statement"" [CPYEExplanationStatement] is attached to Form 2441, Part II, Line 9 and if any of the following fields in the attachment has a value, then all of them must have a value: 'CPYECreditAmt', 'CPYECreditLiteralCd', 'CPYEPersonFullName', 'CPYESocialSecurityNumber', 'HowCPYECreditwasfigured'.","","F2441-011","Missing Data","Reject"
"BR27.143 ","Form 2441, Part II, Line 2(a), each 'QualifyingPersonNameControl' and the corresponding  Line 2(b) 'QualifyingPersonSSN' must match data from the e-File database.","","F2441-524","Incorrect Data","Reject"
"BR27.144 ","Form 2441, Part II, Line 2(b),  each 'QualifyingPersonSSN' provided must not be the same as a 'QualifyingPersonSSN' in Part II, Line 2 of Form 2441 in another accepted tax return for the same tax year.","","F2441-526","Duplicate Condition","Reject"
"BR27.145 ","The sum of all Form 8829, Line 35 'AllowableHomeBusExpnssSchCAmt' must be equal to the sum of all Schedule C (Form 1040) , Line 30 'HomeBusinessExpenseAmt'.","","F8829-001","Math Error","Reject"
"BR27.146 ","If Form 8863 is present in the return, then each 'HopeStudentSSN' provided on form 8863, Line 1(b) must be the same as the Primary SSN or Spouse SSN in the Return Header or a 'DependentSSN' in Form 1040, Line 6c(2).","","F8863-001","Data Mismatch","Reject"
"BR27.147 ","If Form 8863 is present in the return, then each 'LifetimeStudentSSN' provided on form 8863, Line 1(b) must be the same as the Primary SSN or Spouse SSN in the Return Header or a 'DependentSSN' in Form 1040, Line 6c(2)","","F8863-002","Data Mismatch","Reject"
"BR27.148 ","On Form 8863, Student SSN can only be used once in either Line 1(b) 'HopeStudentSSN' or Line 3(b) 'LifetimeStudentSSN' to claim an Education Credit.","","F8863-003","Incorrect Data","Reject"
"BR27.149 ","If Form 8863 has an entry in Line 1(a) 'HopeStudentName', 'HopeStudentNameControl', Line 1(b) 'HopeStudentSSN', Line 1(c) 'HopeQualifiedExpensesAmt', Line 1(d) 'QualifiedExpnssOrQlfyExpnssAmt', Line 1(e) 'SumOfQualifiedExpensesAmt' or Line 1(f)  'HalfSumOfQlfyExpnssAmt', then all fields (Lines 1(a) through 1(f)) are required.","","F8863-004","Missing Data","Reject"
"BR27.150 ","If Form 8863 has an entry in Line 3(a) 'LifetimeStudentName', 'LifetimeStudentNameControl', Line 3(b) 'LifetimeStudentSSN' or Line 3(c) 'LifetimeQualifiedExpensesAmt', then all fields (Lines 3(a) through 3(c)) are required.","","F8863-005","Missing Data","Reject"
"BR27.151 ","Form 8863, Line 2 'TentativeHopeCreditAmt' cannot exceed an amount equal to $1650 multiplied by the number of Student SSNs entered in Line 1(b).","","F8863-006","Incorrect Data","Reject"
"BR27.152 ","Form 8863, Line 6 'TentLifetimeLearningCreditAmt' cannot exceed $2,000, regardless of the number of Student SSN's entered.","","F8863-007","Incorrect Data","Reject"
"BR27.153 ","Form 8863, Line 19 'EducationCreditsAmt' cannot exceed the sum of Line 2 'TentativeHopeCreditAmt' and Line 6 'TentLifetimeLearningCreditAmt'.","","F8863-008","Incorrect Data","Reject"
"BR27.154 ","Each Student SSN provided on Form 8863, Line 1(b) and Line 3(b) must be within the valid range of SSN/ITIN/ATIN.","","F8863-009","Incorrect Data","Reject"
"BR27.155 ","Each 'HalfSumOfQlfyExpnssAmt' provided on Form 8863, Line 1(f) cannot exceed $1650.","","F8863-010","Incorrect Data","Reject"
"BR27.156 ","For each student in Form 8863, Part I, Line 1(a) 'HopeStudentNameControl' and Line 1(b) 'HopeStudentSSN' must match e-File database.","","F8863-512","Incorrect Data","Reject"
"BR27.157 ","For each student in Form 8863, Part II, Line 3(a) 'LifetimeStudentNameControl' and Line 3(b) 'LifetimeStudentSSN' must match e-File database.","","F8863-513","Incorrect Data","Reject"
"BR27.158 ","Each Student SSN provided on Form 8863, Line 1(b) or Line 3(b) must not be the same as that in another Form 8863 for the same tax year.","","F8863-528","Duplicate Condition","Reject"
"BR27.159 ","Form 8880, Line 14 'CrQualifiedRetirementSavAmt' must be equal to Form 1040, Line 53 'RtrSavingsContributionsCrAmt'.","","F8880-001","Data Mismatch","Reject"
"BR27.160 ","The sum of all the amounts provided in Form 8888, Line 1a 'DepositedInAccountAmt' must be equal to Line 4 'TotalDirectlyDepositedAmt'.","","F8888-001","Math Error","Reject"
"BR27.161 ","Form 8888, Line 4 'TotalDirectlyDepositedAmt' must be equal to Form 1040, Line 74a 'RefundAmt'.","","F8888-002","Data Mismatch","Reject"
"BR9.75 ","If the timestamp (in the GTX key or Response to Send Submissions Request) is on or before the due date of the return (three and one half months after the ""TaxPeriodEndDate"" in the Return Header), then the ""RequestedPaymentDate"" in the IRS Payment Record  must be on the due date or before the due date but not more than 5 days prior to the received date.","","FPYMT-027","Incorrect Data","Reject"
"BR9.76 ","If the timestamp (in the GTX key or Response to Send Submissions Request) is after the due date of the return (three and one half months after the ""TaxPeriodEndDate""  in the Return Header), then the ""RequestedPaymentDate"" in the IRS Payment Record must not be later than the date the return was received and must not be prior to five days before the date the return was received by the IRS.","","FPYMT-028","Incorrect Data","Reject"
"BR27.257 ","Tax payer's Day Time Phone Number in IRS Payment Record  or IRS ES Payment Record cannot equal all zeros.","","FPYMT-040","Incorrect Data","Reject"
"BR27.258 ","The IRS Payment Record has an incorrect year in the ""Requested Payment Date"".  Your payment has been processed using the current year.","","FPYMT-041","Information Message","Alert"
"BR27.259 ","Payment Amount in the IRS Payment Record must not be more than 200% of the Form 1040, line 76 'AmountOwed' amount.","","FPYMT-042","Incorrect Data","Reject"
"BR27.260 ","If the current processing date is after June 15, 2009 but prior to September 15, 2009, the ""Requested Payment Date"" in the Estimated Tax Payment Record can only be September 15, 2009 or January 15, 2010.","","FPYMT-043","Incorrect Data","Reject"
"BR27.261 ","If the current processing date is after September 15, 2009 but before December 31, 2009, the ""Requested Payment Date"" in the Estimated Tax Payment Record can only be January 15, 2010.","","FPYMT-044","Incorrect Data","Reject"
"BR27.162 ","Form W-2, Line 1 'WagesAmt' must have a non-zero value unless on the same Form W-2, any value for Line 12a 'EmployersUseCd' equals ""Q"".","","FW2-002","Incorrect Data","Reject"
"BR27.163 ","Form W-2, Line a, 'EmployeeSSN' must equal Primary SSN or Spouse SSN from the Return Header.","","FW2-003","Data Mismatch","Reject"
"BR27.164 ","Form W-2, Line C, 'City' of Employer's Address ('EmployerUSAddress' or 'EmployerForeignAddress') must contain at least three characters.","","FW2-006","Incorrect Data","Reject"
"BR27.270 ","Form W-2, Line B 'EmployerEIN' is invalid for processing an Individual e-filed return.","","FW2-499","Incorrect Data","Reject"
"BR27.165 ","Form W-2, Line B 'EmployerEIN' must match data in the eFile database.","","FW2-502","Incorrect Data","Reject"
"BR27.166 ","Form W-2, Line B 'EmployerEIN' was issued in the current processing year.","","FW2-505","Incorrect Data","Reject"
"BR1.603 ","The return type must be specified for each return in the return header.","","R0000-002","Missing Data","Reject And Stop"
"BR1.602 ","The return version (attribute 'returnVersion' of the Return element) must be specified for each return in the return header.","","R0000-003","Missing Data","Reject And Stop"
"BR1.599 ","The return type (specified in the Return Header) and the return version (specified by the 'returnVersion' attribute of the 'Return' element) of the return must match the return type and the version supported by the Modernized e-File system.","","R0000-004","Data Mismatch","Reject And Stop"
"BR1.441 ","For US Addresses, the first five digits of the Zip Code of the Filer's address in the Return Header must be within the valid ranges of zip codes listed for the corresponding State Abbreviation in Publication 4164.","","R0000-007","Incorrect Data","Reject"
"BR1.744 ","The number of return documents (forms, schedules, and supporting documents) included in the return must equal the document count specified in the Return Data (documentCount attribute of the ReturnData element of the Return).","","R0000-019","Data Mismatch","Reject"
"BR1.456 ","If the Filer has a US address in the Return Header and State Abbreviation has the value ""AA"" then the first three digits of the zip code must be 340.","","R0000-020","Incorrect Data","Reject"
"BR1.457 ","If the Filer has a US address in the Return Header and State Abbreviation has the value ""AE"" then the first three digits of the zip code must be in the range 090 - 098.","","R0000-022","Incorrect Data","Reject"
"BR1.1024 ","If the Filer has a US address in the Return Header and if the value of City is ""APO"" or ""FPO"", then the value of State must equal ""AA"", ""AE"" or ""AP"".","","R0000-023","Incorrect Data","Reject"
"BR1.1020 ","If the Filer has a US address in the Return Header and State Abbreviation has the value ""AP"" then first three digits of the zip code must be in the range 962 - 966.","","R0000-024","Incorrect Data","Reject"
"BR1.1010 ","In the Return Header, if the Practitioner PIN is provided then the EFIN in the PractitionerPIN must be the same as the EFIN of the Originator.","","R0000-030","Data Mismatch","Reject"
"BR1.1102 ","If the Filer has a US address in the Return Header and State Abbreviation has the value ""AA"", ""AE"" or ""AP then the City must be ""APO"" OR ""FPO"".","","R0000-034","Incorrect Data","Reject"
"BR1.1204 ","For US Addresses, the fourth and fifth digit of the Zip Code of the Filer's address in the Return Header cannot both be zeros (""00""), except when the Zip code is 00800, 20500, 34000, 00600, 96100, 96900.","","R0000-046","Incorrect Data","Reject"
"BR1.1293 ","The Submission Type in the IRS Submission Manifest must match the return type indicated in the Return Header.","","R0000-051","Data Mismatch","Reject"
"BR1.1294 ","The Tax Year specified in the IRS Submission Manifest must match the Tax Year in the Return Header.","","R0000-052","Data Mismatch","Reject"
"BR1.1295 ","The EFIN in the IRS Submission Manifest must match the EFIN provided in the Return Header.","","R0000-054","Data Mismatch","Reject"
"BR1.1283 ","Every attached file (i.e. binary attachment) must be referenced by the XML document that represents it.","","R0000-057","Missing Data","Reject"
"BR1.1284 ","An XML document that represents a binary attachment must have a valid reference to an attached file.","","R0000-058","Missing Data","Reject"
"BR1.1328 ","The EFIN in the Submission ID (the first six digits) must match the EFIN in the Submission Manifest.","","R0000-060","Incorrect Data","Reject"
"BR1.1410 ","The attached files (i.e. binary attachments) in a submission zip archive must have distinct names.","","R0000-067","Incorrect Data","Reject And Stop"
"BR1.1424 ","The Routing Transit Number (RTN) must conform to the banking industry RTN algorithm.","","R0000-075","Incorrect Data","Reject"
"BR27.215 ","SSN of the Paid Preparer in the Return Header cannot be all zeros or all nines.","","R0000-086","Incorrect Data","Reject"
"BR27.216 ","EIN of the Paid Preparer Firm in the Return Header must not equal all nines.","","R0000-087","Incorrect Data","Reject"
"BR27.217 ","The eight numeric digits of the PTIN (of the Paid Preparer) following the letter P, must not equal all zeros or all nines in the Return Header.","","R0000-088","Incorrect Data","Reject"
"BR27.218 ","The ""Tax Period Ending Date"" in the Submission Manifest must be less than the ""Received Date"".","","R0000-089","Incorrect Data","Reject"
"BR27.219 ","The Imperfect Return Indicator in the Return Header was checked but does not meet the conditions of an imperfect return.","","R0000-090","Database Validation Error","Alert"
"BR27.220 ","Bank Account Number in IRS Payment Record or IRS ES Payment Record must not equal all zeros.","","R0000-091","Incorrect Data","Reject"
"BR27.221 ","Primary SSN in the Return Header must be within the valid range of SSN/ITIN and cannot equal an ATIN.","","R0000-092","Incorrect Data","Reject"
"BR27.222 ","If the Spouse SSN in the Return Header has a value, then it must be within the valid range of SSN/ITIN and cannot equal an ATIN.","","R0000-093","Incorrect Data","Reject"
"BR27.223 ","If the Spouse SSN in the Return Header has a value, then it  must not be the same as the Primary SSN in the Return Header.","","R0000-094","Incorrect Data","Reject"
"BR27.224 ","The Primary Signature in the Return Header  cannot equal all zeros.","","R0000-095","Incorrect Data","Reject"
"BR27.225 ","The Spouse Signature in the Return Header cannot equal all zeros.","","R0000-096","Incorrect Data","Reject"
"BR27.226 ","Tax Year in the Return Header must equal ""2008""  for processing year 2009 .","","R0000-097","Incorrect Data","Reject"
"BR27.227 ","Primary SSN and the Primary Name Control in the Return Header must match the e-File database.","","R0000-500","Database Validation Error","Reject"
"BR27.228 ","Spouse SSN and the Spouse Name Control in the Return Header must match the e-File database.","","R0000-503","Database Validation Error","Reject"
"BR27.229 ","Form 1040, Line 6c(2), each 'DependentSSN' and the corresponding 'DependentNameControl' provided in Line 6c(2) must match the e-File database.","","R0000-504","Database Validation Error","Reject"
"BR27.230 ","'DependentSSN' in Form 1040, Line 6c(2) was used as a Dependent SSN in a previously filed tax return for the same tax period.","","R0000-507","Duplicate Condition","Reject"
"BR27.231 ","Primary SSN in the Return Header cannot be the same as the Spouse SSN on another tax return for which Line 2 checkbox 'FSMarriedFilingJointlyInd' is checked or [ Line 4 checkbox 'FSHeadOfHouseholdInd' and Line 6b checkbox 'ExemptSpouseInd' are checked ] .","","R0000-508","Database Validation Error","Reject"
"BR27.232 ","Spouse SSN in the Return Header cannot match a 'DependentSSN' on this tax return or another tax return.","","R0000-509","Incorrect Data","Reject"
"BR27.233 ","If Line 1 checkbox 'FSSingleInd', Line 2 checkbox 'FSMarriedFilingJointlyInd', or Line 5 checkbox 'FSQualifyingWidowInd' is checked, then the Primary SSN in the Return Header cannot be the same as a Spouse SSN on another tax return.","","R0000-511","Database Validation Error","Reject"
"BR27.234 ","The Spouse SSN in the Return Header must not be the same as the Spouse SSN in another return filed for the same tax year.","","R0000-513","Duplicate Condition","Reject"
"BR27.235 ","The Primay SSN in the Return Header must not be the same as the Primary SSN in another return filed for the same tax year.","","R0000-515","Duplicate Condition","Reject"
"BR27.236 ","The year of the Primary Date Of Birth in the Return Header cannnot equal the current processing year.","","R0000-521","Incorrect Data","Reject"
"BR27.237 ","If the PIN Type Code in the Return Header equals ""O"" and if the Primary Date of Birth in the Return Header has a value then the Primary Date of Birth (for the Primary SSN in the Return Header) must match the e-File database","","R0000-522","Database Validation Error","Reject"
"BR27.238 ","If the PIN Type Code in the Return Header equals ""O"" and if the Spouse Date of Birth in the Return Header has a value, then Spouse Date of Birth (for the Spouse SSN in the Return Header) must match the e-File database.","","R0000-523","Database Validation Error","Reject"
"BR27.239 ","If Line 4 checkbox 'FSHeadOfHouseholdInd'  is checked and  Line 6b checkbox 'ExemptSpouseInd' is checked, then the Spouse SSN in the Return Header and Line 6b 'exemptSpouseNameControl' must match the e-File database.","","R0000-530","Database Validation Error","Reject"
"BR27.240 ","If Primary Date of Death has a value in the e-File database, then it must be present in the tax return.","","R0000-531","Database Validation Error","Reject"
"BR27.241 ","If Spouse Date of Death has a value in the e-File database, then it must be present in the tax return.","","R0000-532","Database Validation Error","Reject"
"BR27.242 ","A Dependent's Date of Death is present in the e-File database, and is prior to the tax year in the Return Header.","","R0000-533","Database Validation Error","Reject"
"BR27.243 ","The Primary SSN cannot be the same as a 'DependentSSN' on another tax return if any dependents are listed in Line 6(c) in this return.","","R0000-544","Database Validation Error","Reject"
"BR27.244 ","The Year of the Spouse Date Of Birth in the Return Header cannot equal the current processing year.","","R0000-570","Incorrect Data","Reject"
"BR27.245 ","For any Dependent claimed in the tax return, the Year of Birth in the e-File database cannot equal the current processing year.","","R0000-571","Database Validation Error","Reject"
"BR27.246 ","The Primary SSN in the Return Header cannot participate in the Self Select PIN program since the Primary SSN in the Return Header is a duplicate in the e-File database.","","R0000-668","Database Validation Error","Reject"
"BR27.247 ","The Spouse SSN in the Return Header cannot participate in the Self Select PIN program since the Spouse SSN in the Return Header is a duplicate in the e-File database.","","R0000-669","Database Validation Error","Reject"
"BR27.248 ","If the PIN Type Code in the Return Header equals ""P"" or ""S"", then the Practioner PIN must be present in the Return Header.","","R0000-672","Missing Data","Reject"
"BR27.249 ","If the PIN Type Code in the Return Header equals ""O"", then the Practioner PIN must not be present in the Return Header.","","R0000-673","Missing Data","Reject"
"BR27.250 ","The Primary SSN in the Return Header cannot participate in the Self Select PIN program since the Primary taxpayer is under the age of 16 and has never filed a tax return.","","R0000-677","Database Validation Error","Reject"
"BR27.251 ","The Spouse SSN in the Return Header cannot participate in the Self Select PIN program since the Spouse is under the age of 16 and did not file a tax return in the previous year.","","R0000-678","Database Validation Error","Reject"
"BR27.252 ","The year of the Taxpayer Signature Date in the Return Header must equal the current processing year.","","R0000-689","Incorrect Data","Reject"
"BR27.253 ","If the PIN Type Code in the Return Header equals ""S"", then Jurat Disclosure Code in the Return Header must equal ""C"".","","R0000-694","Incorrect Data","Reject"
"BR27.254 ","If the PIN Type Code in the Return Header equals ""P"", then Jurat Disclosure Code in the Return Header must equal ""D"".","","R0000-695","Incorrect Data","Reject"
"BR27.255 ","If the PIN Type Code in the Return Header equals ""O"", then Jurat Disclosure Code in the Return Header must equal ""A"".","","R0000-696","Incorrect Data","Reject"
"BR27.256 ","If the PIN Type Code in the Return Header equals ""P"", then the following  must not be present in the Return Header : Primary Prior Year AGI, Primary Prior Year PIN, Spouse Prior Year AGI, Spouse Prior Year PIN.","","R0000-699","Incorrect Data","Reject"
"BR1.582 ","Taxpayer TIN in the Return Header must not be the same as a TIN of a previously accepted electronic return for the return type and tax period indicated in the tax return.","","R0000-902","Duplicate Condition","Reject And Stop"
"BR1.518 ","Software ID in the Return Header must have passed testing for the form family and tax year.","","R0000-904","Database Validation Error","Reject And Stop"
"BR1.1023 ","Electronic Filing Identification Number (EFIN) in the Return Header must be listed in the e-File database and in accepted status.","","R0000-905","Database Validation Error","Reject"
"BR1.445 ","Routing Transit Number (RTN) included in the return must be present in the e-File database.","","R0000-906","Database Validation Error","Reject"
"BR27.167 ","If Schedule A (Form 1040), Line 15 'TotalInterestPaidAmt'  has a non-zero value, then one of the following lines must have a non-zero value: Line 10 'RptHomeMortgIntAndPointsAmt', Line 11 'Form1098HomeMortgIntNotRptAmt', Line 12 'Form1098PointsNotReportedAmt', Line 13 'QlfyMortgInsurancePremiumsAmt' or Line 14 'Investment InterestAmt'.","","SA-F1040-001","Missing Data","Reject"
"BR27.168 ","If Schedule A (Form 1040),  Line 17 'OtherThanByCashOrCheckAmt' is greater than 500, then Form  8283 must be attached.","","SA-F1040-002","Missing Document","Reject"
"BR27.169 ","If Schedule A (Form 1040),  Line 17 'OtherThanByCashOrCheckAmt' amount is greater than or equal to 20,000 and Form 8283, Section B, Part 1, Line 4 checkbox 'ArtWorthAtLeast20000Dollars' is checked,  then a binary attachment with Description  beginning with 'Art Appraisal' must be attached to Form 8283.","","SA-F1040-003","Missing Document","Reject"
"BR27.171 ","If Schedule A (Form 1040), Line 27 'NetMiscellaneousDeductionsAmt' has a non-zero value, then one of the following Lines must have a non-zero value: Line 21 'UnreimbursedEmployeeExpnssAmt' , Line 22 'TaxPreparationFeesAmt', Line 23 'OtherExpensesAmt', or Line 24 'TotJobExpnssAndCrtnMiscDedAmt'.","","SA-F1040-006","Missing Data","Reject"
"BR27.172 ","If  'MiscellaneousDeductionAmount' in ""Miscellaneous Deductions Statement"" [OtherMiscellaneousDeductionsStatement] has a non-zero value, then Schedule A (Form 1040), Line 28 'OtherMiscellaneousDedAmt' must have a non-zero value.","","SA-F1040-007","Missing Data","Reject"
"BR27.173 ","If a ""Miscellaneous Deductions Statement"" [OtherMiscellaneousDeductionsStatement] is attached to Schedule A(Form 1040), Line 28, then the sum of all  'MiscellaneousDeductionAmount' for which 'TypeOfMiscellaneousDeduction' has the value 'GAMBLING LOSSES' must be less than or equal to the sum of all 'OtherIncomeAmt' for which 'OtherIncomeLit' has the value 'GAMBLING WINNINGS' in ""Other Income Type Statement"" [OtherIncomeTypeStatement] attached to Form 1040, Line 21.","","SA-F1040-008","Incorrect Data","Reject"
"BR27.175 ","If  ""Other Expenses Statement"" [OtherExpensesStatement] is attached to Schedule A(Form 1040), Line 23, then for each 'OtherExpenseAmount'  in ""Other Expenses Statement"" that has a non-zero value, the corresponding 'TypeOfOtherExpense' must not have the following values: ""CASUALTY"", ""CHILD CARE"", ""CHILD-CARE"", ""CHILDCARE"", ""DEPENDENT CARE"", ""MEDICAL"", or ""THEFT"".","","SA-F1040-010","Incorrect Data","Reject"
"BR27.178 ","Schedule C (Form 1040), Item D 'EmployerIdNumber' must not be the same as the Primary SSN or the Spouse SSN in the Return Header.","","SC-F1040-001","Incorrect Data","Reject"
"BR27.179 ","One of the following lines in Schedule C(Form 1040) must have a value:  Part I, Line 1 'GrossReceiptsOrSalesAmt', Part I, Line 7 'GrossIncomeAmt', Part II, Line 28 'TotalExpensesAmt', Part II, Line 29 'TentativeProfitOrLossAmt', Part II, Line 31 'NetProfitOrLossAmt'.","","SC-F1040-002","Missing Data","Reject"
"BR27.180 ","If Schedule C (Form 1040), Part II, Line 9 'CarAndTruckExpensesAmt'  has a non-zero value, then Schedule C (Form 1040), Part IV, Line 43 'DateVehiclePlacedInService'  must  have a value or Form 4562 must be attached.","","SC-F1040-003","Missing Data","Reject"
"BR27.181 ","If Schedule C (Form 1040), Part IV, Line 44a 'BusinessMilesCnt' has a non-zero value, Line 43 'DateVehiclePlacedInService' must have a value.","","SC-F1040-004","Missing Data","Reject"
"BR27.182 ","Schedule C (Form 1040), Line 1 'GrossReceiptsOrSalesAmt' minus (-) Line 2 'ReturnsAndAllowancesAmt' must be equal to Line 3 'NetGrossReceiptsAmt'.","","SC-F1040-005","Math Error","Reject"
"BR27.183 ","If Schedule C (Form 1040), Line 31 'NetProfitOrLossAmt' is less than zero and Line 32b 'SomeInvestmentIsNotAtRiskInd' is checked, then the return cannot be filed through Modernized e-File (MeF).","","SC-F1040-006","Unsupported","Reject"
"BR27.184 ","If Schedule E (Form 1040), Line 28A(e), 'AnyAmountIsNotAtRiskInd' checkbox is checked, and the corresponding Line 28A(h), 'NonpassiveLossAmt' has a non-zero value, then the return cannot be filed through Modernized e-File (MeF).","","SE-F1040-001","Unsupported","Reject"
"BR27.185 ","If Schedule E (Form 1040) is present, then at least one of the following fields must have a non-zero value: Line 3 Totals 'TotalRentsReceivedAmt', Line 4 Totals 'TotalRoyaltiesReceivedAmt', Line 19 Totals 'TotalRentalAndRoyaltyDeductionAmt' , Line 24 'IncomeAmt', Line 25 'LossesAmt', Line 28A(a) 'PartnershipOrSCorpName', Line 30 'TotalPrtshpSCorpIncomeAmt', Line 31 'TotalPrtshpSCorpLossAmt', Line 35 'TotalEstateOrTrustIncomeAmt',  Line 36 'TotalEstateOrTrustLossAmt', Line 39 'TotalREMICIncomeAmt', Line 40 'NetFarmRentalIncomeOrLossAmt', Line 42 'FarmingAndFishingIncomeAmt', or Line 43 'RecnclForREProfessionalsAmt'.","","SE-F1040-020","Missing Data","Reject"
"BR27.186 ","If Schedule E (Form 1040), Line 40 'NetFarmRentalIncomeOrLossAmt' has a non-zero value, then the return cannot be filed through Modernized e-File (MeF).","","SE-F1040-030","Unsupported","Reject"
"BR27.189 ","If Schedule E (Form 1040) Line 26 'NonpassiveActivityLiteralCd' is present, then Schedule E (Form 1040), Line 26 'NonpassiveActivityAmt' must have a non-zero value.","","SE-F1040-060","Incorrect Data","Reject"
"BR27.190 ","If Schedule E (Form 1040) Line 26 'NonpassiveActivityAmt' has a non-zero value, then Schedule E (Form 1040) Line 26  'NonpassiveActivityLiteralCd' must be present.","","SE-F1040-070","Missing Data","Reject"
"BR27.191 ","Schedule EIC (Form 1040), Line 2: each 'QualifyingChildSSN' provided must be within the valid range of SSNs.","","SEIC-F1040-001","Incorrect Data","Reject"
"BR27.192 ","Schedule EIC (Form 1040), Line 2: each 'QualifyingChildSSN' provided must not be equal to the Primary SSN or the Spouse SSN in the Return Header.","","SEIC-F1040-002","Incorrect Data","Reject"
"BR27.193 ","Schedule EIC (Form 1040), Line 3: each 'ChildYearOfBirth' provided must not be greater than the tax year of the return.","","SEIC-F1040-003","Incorrect Data","Reject"
"BR27.194 ","If Schedule EIC (Form 1040), Line 3 'ChildYearOfBirth' is equal to the current tax year, then Line 6 'MonthsChildLivedWithYouCnt' for that child must be equal to ""12"" or 'Literal' must be equal to ""KC"".","","SEIC-F1040-004","Incorrect Data","Reject"
"BR27.195 ","If Schedule EIC (Form 1040), Line 3 'ChildYearOfBirth' is less than ""1989"" (age 19 and older) and greater than ""1983"" (age less than 24), then for that child, Line 4a 'ChildIsAStudentUnder24Ind' or Line 4b 'ChildPermanentlyDisabledInd' must have a choice of ""Yes"" indicated.","","SEIC-F1040-005","Incorrect Data","Reject"
"BR27.196 ","Schedule EIC (Form 1040), Line 3: for each 'ChildYearOfBirth' provided that is less than ""1984"" (age 24 and older), Line 4b 'ChildPermanentlyDisabledInd' must have a choice of ""Yes"" indicated for that child.","","SEIC-F1040-006","Incorrect Data","Reject"
"BR27.197 ","Schedule EIC (Form 1040),  each Line 1 'QualifyingChildNameControl' and Line 2 'QualifyingChildSSN' provided  must match that in the e-File database.","","SEIC-F1040-501","Incorrect Data","Reject"
"BR27.198 ","Schedule EIC (Form 1040) Line 2: each 'QualifyingChildSSN' provided must not be the same as another  'QualifyingChildSSN'  on the same Schedule EIC (Form 1040) OR on another accepted return for the same tax year.","","SEIC-F1040-506","Incorrect Data","Reject"
"BR27.199 ","Schedule EIC (Form 1040), Line 2: each 'QualifyingChildSSN' provided must not be the same as the Spouse SSN on another accepted return for the same tax year.","","SEIC-F1040-509","Incorrect Data","Reject"
"BR27.200 ","Schedule EIC (Form 1040) Line 3: each 'ChildYearOfBirth' provided must not be equal to the current processing year.","","SEIC-F1040-521","Incorrect Data","Reject"
"BR27.201 ","Each 'QualifyingChildSSN' provided on Schedule EIC, Line 2, must not have a date of death in the IRS Records prior to the tax year of the return.","","SEIC-F1040-534","Incorrect Data","Reject"
"BR27.202 ","Schedule EIC (Form 1040), Line 2 'QualifyingChildSSN' and Line 3 'ChildYearOfBirth' must match the e-File database for each child provided.","","SEIC-F1040-535","Incorrect Data","Reject"
"BR27.203 ","Schedule R (Form 1040), Line 11 'TaxableDisabilityAmt' must have a non-zero value if one of the following is checked : Line 2 'Und65RtdPermnntTotDsbltyInd', Line 4 'BothUnder65OneRtdDsbltyInd', Line 5 'BothUnder65BothRtdDsbltyInd', Line 6 'One65OrOlderOtherRtdDsbltyInd', Line 9 'Under65DidNotLiveTogetherInd'.","","SR-F1040-001","Missing Data","Reject"
"BR27.204 ","If Schedule R (Form 1040), Line 13a 'NontxSocSecandRlrdBenefitsAmt' or Line 13b 'NontaxableOtherAmt' has a non-zero value, then Line 13c 'TotalNontaxableAmt', must have a non-zero value.","","SR-F1040-002","Missing Data","Reject"
"BR27.205 ","For each Schedule SE (Form 1040) present in the return, 'SocialSecurityNumber' must be equal to the Primary SSN or Spouse SSN in the Return Header.","","SSE-F1040-001","Incorrect Data","Reject"
"BR27.206 ","If two Schedule SEs (Form 1040) are present in the return, their Social Security Numbers must not be the same.","","SSE-F1040-002","Incorrect Data","Reject"
"BR27.207 ","If Schedule SE (Form 1040), Section B Line 12 'SelfEmploymentTaxAmt' has a non-zero value, then Line 13 'DedForSelfEmploymentTaxAmt' must have a non-zero value.","","SSE-F1040-003","Missing Data","Reject"
"BR27.208 ","If Schedule SE (Form 1040), Section A, Line 5 'SelfEmploymentTaxAmt' has a non-zero value, then Line 6 'DedForSelfEmploymentTaxAmt' must have a non-zero value.","","SSE-F1040-004","Missing Data","Reject"
"BR27.209 ","If Schedule SE (Form 1040), Section B Line 8a 'SSTWagesRRTCompAmt' has a non-zero value or Line 8b 'UnreportedTipsAmt' has a non-zero value, then Line 8d 'TotalWagesUnreportedTipsAmt' must have a value unless Line 8a 'SSTWagesRRTCompAmt' is greater than or equal to 97,500.","","SSE-F1040-005","Missing Data","Reject"
"BR27.210 ","If Form 1040, Line 27 'OneHalfSelfEmploymentTaxAmt' has a non-zero value, then it must be equal to Schedule SE (Form 1040), Section A, Line 6 or Section B, Line 13 'DedForSelfEmploymentTaxAmt'.","","SSE-F1040-007","Data Mismatch","Reject"
"BR27.211 ","If Schedule SE (Form 1040), Section B, Line 13 'DedForSelfEmploymentTaxAmt' has a non-zero value, then Line 12 'SelfEmploymentTaxAmt' must have a non-zero value.","","SSE-F1040-008","Missing Data","Reject"
"BR27.212 ","If Schedule SE (Form 1040), Section A, Line 6 'DedForSelfEmploymentTaxAmt' has a non-zero value, then Line 5 'SelfEmploymentTaxAmt' must have a non-zero value.","","SSE-F1040-009","Data Mismatch","Reject"
"BR27.213 ","If Schedule SE (Form 1040), Section A, Line 6  'DedForSelfEmploymentTaxAmt' has a non-zero value, then Form 1040, Line 27 'OneHalfSelfEmploymentTaxAmt' must have a non-zero value.","","SSE-F1040-010","Missing Data","Reject"
"BR27.214 ","If Schedule SE (Form 1040), Section B, Line 13 'DedForSelfEmploymentTaxAmt' has a non-zero value and Line 3  'ExemptNotaryLiteralCd' is not provided, then Form 1040, Line 27 'OneHalfSelfEmploymentTaxAmt' must have a non-zero value.","","SSE-F1040-011","Missing Data","Reject"
"BR1.1299 ","The agency to which a State Submission is filed must participate in the Fed/State program.","","STATE-001","Incorrect Data","Reject"
"BR1.1300 ","The Submission Category of  a State Submission  must match Submission Category of the referenced IRS Submission.","","STATE-005","Data Mismatch","Reject"
"BR1.1301 ","If IRS Submission ID is not provided in the State Submission Manifest, the State must participate in the State Stand Alone Program.","","STATE-006","Unsupported","Reject"
"BR1.1302 ","The IRS Submission ID referenced in the State Submision must be that of an IRS Return.","","STATE-007","Incorrect Data","Reject"
"BR1.1297 ","The IRS Submission ID referenced in the State Submission Manifest must be present in the e-File database.","","STATE-901","Database Validation Error","Reject"
"BR1.1298 ","The IRS Submission ID referenced in the State Submission Manifest must be in accepted status.","","STATE-902","Database Validation Error","Reject"
"BR27.267 ","Electronic Filing Identification Number (EFIN) referenced in the State Submission Manifest must be listed in the e-File database and in accepted status.","","STATE-905","Database Validation Error","Reject"
"BR1.592 ","The number of returns indicated in the transmission manifest must equal the number of returns included in the transmission file.","","T0000-003","Data Mismatch","Reject And Stop"
"BR1.1324 ","The Message ID must be globally unique.","","T0000-013","Incorrect Data","Reject And Stop"
"BR1.1325 ","The Submission ID must be globally unique.","","T0000-014","Incorrect Data","Reject And Stop"
"BR1.1326 ","The ETIN in the Message ID (the first five digits) must match the ETIN provided with the request.","","T0000-015","Incorrect Data","Reject And Stop"
"BR1.1327 ","The Message ID must be 20 positions in length and conform to the following format: 12 digits followed by 8 alphanumeric characters (only lower case alphabetic characters allowed).","","T0000-016","Incorrect Data","Reject And Stop"
"BR1.1331 ","The Submission ID must be 20 characters in length.","","T0000-017","Incorrect Data","Reject And Stop"
"BR1.605 ","Transmission cannot be a duplicate of a previously accepted transmission.","","T0000-900","Duplicate Condition","Reject And Stop"
"BR1.587 ","The XML data has failed schema validation.","","X0000-005","XML Error","Reject And Stop"
"BR1.607 ","The namespace declarations in the  root element of the SOAP Envelope (the 'Envelope' element) must be as follows: The default namespace shall be set to  ""http://www.irs.gov/efile"" (xmlns= ""http://www.irs.gov/efile"").The namespace prefix ""efile"" shall be bound to the namespace  ""http://www.irs.gov"" (xmlns:efile=""http://www.irs.gov/efile"").The namespace prefix ""SOAP"" shall be bound to the namespace ""http://schemas.xmlsoap.org/soap/envelope/"" (xmlns:SOAP=""http://schemas.xmlsoap.org/soap/envelope/"") and the Envelope element must be qualified with this prefix.","","X0000-007","XML Error","Reject And Stop"
"BR1.606 ","The namespace declarations in the root element of the return ('Return' element) must be as follows:The default namespace shall be set to  ""http://www.irs.gov/efile"" (xmlns= ""http://www.irs.gov/efile"").The namespace prefix ""efile"" shall be bound to the namespace  ""http://www.irs.gov"" (xmlns:efile=""http://www.irs.gov/efile"").","","X0000-008","XML Error","Reject And Stop"
"BR1.589 ","The SOAP envelope structure in the Transmission file must conform to the SOAP 1.1 specification.","","X0000-009","XML Error","Reject And Stop"
"BR1.1319 ","For each SubmissionID provided in the transmission manifest there must be a submission zip archive entry present in the Attachment Zip file whose name (without the "".zip"" extension) matches the SubmissionID.","","X0000-010","Incorrect Data","Reject And Stop"
"BR1.1320 ","All entries in the submission zip archive (zip file that is the submission) must begin with ""manifest/"" or ""/manifest/"" or ""xml/"" or ""/xml/"" or ""attachment/"" or  ""/attachment/"" (all lower case characters).","","X0000-011","Incorrect Data","Reject And Stop"
"BR1.1321 ","The name of a binary attachment file must be less than or equal to 64 bytes.","","X0000-012","Incorrect Data","Reject And Stop"
"BR1.1285 ","Each zip entry in the Attachment Zip file must end with "".zip"" extension.","","X0000-015","Data Mismatch","Reject And Stop"
"BR1.1287 ","ZIP Entry names in the transmission ZIP archive must be unique.","","X0000-017","Duplicate Condition","Reject And Stop"
"BR1.1288 ","A submission zip archive (zip file that is the submission) must contain exactly one entry that begins with  ""manifest/"" or ""/manifest/"" and is followed by the file name ""manifest.xml"".  The entry name must use lower case characters ('a' through 'z') only and the separator must be the forward slash character.","","X0000-018","Incorrect Data","Reject And Stop"
"BR1.1289 ","A submission zip archive (zip file that is the submission) must contain exactly one entry that consists of ""xml/"" or ""/xml/"" (all lower case characters) followed by a file name.","","X0000-019","Incorrect Data","Reject And Stop"
"BR1.1290 ","A submission zip archive (zip file that is the submission) may contain zero or more entries that begin with ""attachment/"" or ""/attachment/"" and each is followed by a file name.  The entry name must use lower case characters ('a' through 'z') only and the separator must be the forward slash character.","","X0000-020","Incorrect Data","Reject And Stop"
"BR1.1291 ","The submission zip archive entries (zip files) in the container zip file must be in the root directory of the container zip file.","","X0000-021","Missing Data","Reject And Stop"
"BR1.1292 ","The names of ZIP Entries (files) within the attachments zip file (the container zip file that contains zip files for all submission) must be unique.","","X0000-022","Duplicate Condition","Reject"
"BR1.1393 ","Unable to read a binary attachment in the Submission Zip Archive.","","X0000-024","Incorrect Data","Reject And Stop"
"BR1.1394 ","Unable to read XML data from the Submission Zip Archive.","","X0000-025","Incorrect Data","Reject And Stop"
"BR1.1395 ","The count of SubmissionIDs provided in the transmission manifest must match the count of submission zip archive entries in the Attachment Zip file.","","X0000-026","Incorrect Data","Reject And Stop"
"BR1.1383 ","Year (YYYY) in the SubmissionID must be processing year.","","X0000-027","Incorrect Data","Reject"
"BR1.1392 ","A single PDF file must not exceed 60MB insize.","","X0000-028","Incorrect Data","Reject"
"BR1.1426 ","A binary attachment submitted in the PDF format must begin with the file header ""%PDF-"".","","X0000-029","Incorrect Data","Reject And Stop"
"BR1.1427 ","The size and CRC32 checksum value must be provided for the submission XML file (i.e. xml data file that starts with ""xml/"" or ""/xml/"".","","X0000-030","Incorrect Data","Reject And Stop"