Business Rule FPYMT-073

Business Rule FPYMT-073 If the timestamp is on or before the due date of the return, then the ‘Requested Payment Date’ in the IRS Payment Record must not more than 5 days prior to the received date. Field/Xpath: /efile:Return/efile:ReturnData/efile:IRSPayment/efile:RequestedPaymentDateIssue :

Step 2 Section 5 Error Your return rejected because of the payment date you entered. When a return is filed after the April due date, the e-file system will not accept a payment effective date earlier than the e-file date. If a return is filed before the April due date, the e-file system will not accept a payment date which is more than 5 days prior to the date you are e-filing the return. To correct the error login to your account and go to Step 2 Section 5C, ‘Electronic Withdrawal of Tax Due’ and change your entry for ‘Date to make withdrawal’ to an acceptable date. After correcting the error, remember to put the current date in the Step 2, Section 4, ‘Today’s Date.’ The current date is the day you intend to resubmit (e-file) the return. Click the e-file button again.

Business Rule F8917-001

Business Rule F8917-001 Each ‘StudentSSN’ on Form 8917, Line 1b must not be equal to ‘StudentSSN’ on Form 8863, Line 21. The following information may help you determine the form at issue: Field/Xpath: /efile:Return/efile:ReturnData/efile:IRS8917/efile:Student/efile:StudentSSN

The SSNs for a student do not match. Look at your main 1040 form tax return Access both forms and make sure the SSN’s match for each student of forms 8863 and 8917 Before you re-submit your return, go to Step 2 Section 4and input the current date below the date of birth. The current date is the day you intend to e-file the return again.

Business Rule F8863-024

Business Rule F8863-024 If Form 8863, Line 10 'TotalQualifiedExpensesAmt' has a non-zero value, then it must not exceed the sum of all Lines 31 'LifetimeQualifiedExpensesAmt'.

The rejection is on Form 8863 Line 10. Since Line 31, Lifetime Learning Credit, is blank, Line 10 needs to be blank also. Please review the form and the form instructions and make the necessary corrections. Re-transmit your return by clicking the e-file button again. Remember to put the current date on the Step 2 page before transmitting a second time.

Business Rule F1116-003

Business Rule F1116-003 If for any country in Form 1116, Part II, column (n) ‘OtherCurrencyTaxPaidAmt’ has a non-zero value, then [OtherCurrencyTaxPaidStatement] must be attached to column (n)Field/Xpath: /efile:Return/efile:ReturnData/efile:IRS1116/efile:ForeignTaxCreditSource/efile:OtherCurrencyTaxPaidAmt Issue :

Form 1116 Statement If you are taking a credit for other foreign taxes paid or accrued in Part II, box n, then you must attach a statement identifying these taxes. One of the limitations of the program is that you cannot use Free File Fillable Forms to e-file your return if you are required to attach a statement. This program does not support attaching miscellaneous pdf attachments. However, you will be able to use the program to complete, print and mail in the return. Before you re-submit your return, go to Step 2, scroll down and input the current date below the date of birth. The current date is the day you intend to e-file the return again.

Business Rule F1099R-502-01

Business Rule F1099R-502-01 Form 1099-R, ‘Payer Federal ID Number’ must match data in the e-File database. Field/Xpath: /efile:Return/efile:ReturnData/efile:IRS1099R[2]/efile:PayerFederalIdNumber Issue :

Form 1099-R, the ‘Payer Federal ID Number’ does not match data in the e-File Database. Review the information you have entered. If you have entered the information correctly, you need to contact the employer to resolve the discrepancy. Before you re-submit your return, go to Step 2, scroll down and input the current date below the date of birth. The current date is the day you intend to e-file the return again.

Business Rule F1040EZ-524-01

Business Rule F1040EZ-524-01 If ‘PINTypeCd’ in the Return Header has the value "Self-Select On-Line" and Form 1040EZ, filing status is not "Married filing jointly" (‘SpouseSSN’ does not have a value in the Return Header), then ‘PrimaryBirthDt’ in the Return Header must match the e-File database. Field/Xpath: /efile:Return/efile:ReturnHeader/efile:Filer[1]/efile:PrimarySSNIssue :

The date of birth you entered on this return does not match what the IRS has in its files for you. The IRS receives this information from the Social Security Administration. Go to STEP 2 and check the date of birth you entered for the Primary and Secondary taxpayers. Before you re-submit your return, go to Step 2, scroll down and input the current date below the date of birth. The current date is the day you intend to e-file the return again.

Business Rule F1040EZ-019-02

Business Rule F1040EZ-019-02 If Form 1040EZ, Line 5 checkbox ‘PrimaryClaimAsDependentInd’ is checked and ‘SpouseSSN’ in the Return Header does not have a value, then Line 5 ‘CombStdDedAndPrsnlExemptAmt’ must not be greater than 6100.

There is a problem with the amount you are claiming as an exemption on line 5 of Form 1040EZ Your return has the checkbox for "self" checked and there is no spouse on the return; therefore, line 5 cannot exceed $6,100. Review the instructions for line 5 of the form and may the necessary correction(s). Before you re-submit your return, go to Step 2, scroll down and input the current date below the date of birth. The current date is the day you intend to e-file the return again.

Business Rule F1040EZ-017-01

Business Rule F1040EZ-017-01 If Form 1040EZ, Line 5 checkboxes ‘PrimaryClaimAsDependentInd’ and ‘SpouseClaimAsDependentInd’ are not checked and ‘SpouseSSN’ in the Return Header has a value, then Line 5 ‘CombStdDedAndPrsnlExemptAmt’ must be equal to $20,000 Field/Xpath: /efile:Return/efile:ReturnData/efile:IRS1040EZIssue :

There is a problem with the amount you are claiming as an exemption on Form 1040EZ Review the instructions for line 5 of the form. If appropriate, check the boxes for "self" or "spouse" and put the appropriate amount on line 5. Before you re-submit your return, go to Step 2, scroll down and input the current date below the date of birth. The current date is the day you intend to e-file the return again.

Business Rule F1040EZ-016-01

Business Rule F1040EZ-016-01 If Form 1040EZ, Line 5 checkbox is not checked and ‘Spouse SSN’ in the Return Header does not have a value, then Line 5 must be equal to $10,000 Field/Xpath: /efile:Return/efile:ReturnData/efile:IRS1040EZIssue :

The amount you have claimed for the personal exemption on line 5 does not match your filing status. Review the instructions for Form 1040-EZ. Access your return, make your correction and re-submit your return. Make sure you include the current date (under your birth date) in Step 2. Before you re-submit your return, go to Step 2, scroll down and input the current date below the date of birth. The current date is the day you intend to e-file the return again.

Business Rule F1040EZ-010

Business Rule F1040EZ-010 If any of the following Form 1040-EZ fields have a value, then all of these fields must have a value: Line 11b ‘RoutingTransitNumber’ and Line 11c ‘BankAccountTypeCd’ and Line 11d ‘DepositorAccountNumber’.

If you want to direct deposit your refund, the information on lines 11b (routing transit number), 11c (bank account type – checking or savings) and 11d (your account number) must be competed. Before you re-submit your return, go to Step 2, scroll down and input the current date below the date of birth. The current date is the day you intend to e-file the return again.

Business Rule F1040EZ-008

Business Rule F1040EZ-008 Form 1040EZ, Line 7 must be equal to the sum of the following: (1) all ‘Withholding Amount’ in [Other Withholding Statement] attached to Form 1040EZ, Line 7 and (2) all of the Forms W-2, Line 2 ‘Withholding Amount’. When evaluating this a tolerance of $5.00 is allowed. Field/Xpath: /efile:Return/efile:ReturnData/efile:IRS1040EZ/efile:WithholdingTaxAmtIssue :

There is a problem with your federal withholding. The total amount of federal Income tax withholding shown on your main 1040 form must equal the sum of federal withholding from all of your income documents. 1. Each paper W2, W2-G and 1099R you received must have a corresponding electronic W2, W2-G or 1099R. Enter the withholding amounts from these sources into Step 2 Section 2 Box A. 2. If you have federal tax withholding from other 1099’s or K1-s, total the amount of the federal withholding from all of these sources and put the total of those federal income tax withholdings in Step 2 Section 2 Box B. Many mistakes occur because the amounts you enter for withholdings do not match the paper documents. Make sure your paper documents match what you have entered for your W-2’s, W2-G’s and 1099-R’s. Use the withholding from your paper documents when entering information into Step 2 Section 2 Boxes A and B. Before you re-submit your return, go to Step 2, scroll down and input the current date below the date of birth. The current date is the day you intend to e-file the return again.

Business Rule F1040A-526-01

Business Rule F1040A-526-01 If 'PINTypeCd' in the Return Header has the value "Self-Select On-Line" and Form 1040A, Line 2 checkbox "Married filing jointly" is checked (element 'IndividualReturnFilingStatusCd' has the value 2), and 'SpecialProcessingLiteralCd' does not have a value and 'SpecialProcessingLiteralCd2' does not have a value and 'SpecialProcessingCodeTxt' does not have a value and 'SpouseDateOfDeath' does not have a value, then 'SpouseBirthDt' in the Return Header must match the e-File database.

There is a problem with the "Spouse" Date of Birth in Step 2 Section 4. Make sure you enter the correct birth date, in the correct format, in the correct space. Before you re-submit your return, go to Step 2, scroll down and input the current date below the date of birth. The current date is the day you intend to e-file the return again.

Business Rule F1040A-525-01

Business Rule F1040A-525-01 If 'PINTypeCd' in the Return Header has the value "Self-Select On-Line" and Form 1040A, Line 2 checkbox "Married filing jointly" is checked (element 'IndividualReturnFilingStatusCd' has the value 2), and 'SpecialProcessingLiteralCd' does not have a value and 'SpecialProcessingLiteralCd2' does not have a value and 'SpecialProcessingCodeTxt' does not have a value and 'PrimaryDateOfDeath' does not have a value, then 'PrimaryBirthDt' in the Return Header must match the e-File database. Field/Xpath: /efile:Return/efile:ReturnHeader/efile:Filer[1]/efile:PrimarySSN

There is a problem with the "Taxpayer’s" Date of Birth in Step 2 Section 4. Make sure you enter the correct birth date, in the correct format, in the correct space. Before you re-submit your return, go to Step 2, scroll down and input the current date below the date of birth. The current date is the day you intend to e-file the return again.

Business Rule F1040A-524-01

Business Rule F1040A-524-01 If 'PINTypeCd' in the Return Header has the value "Self-Select On-Line" and Form 1040A, Line 2 checkbox "Married filing jointly" is not checked (element 'IndividualReturnFilingStatusCd' does not have the value 2), then 'PrimaryBirthDt' in the Return Header must match the e-File database.

There is a problem with the "Taxpayer’s" Date of Birth in Step 2 Section 4. Make sure you enter the correct birth date, in the correct format, in the correct space. Before you re-submit your return, go to Step 2, scroll down and input the current date below the date of birth. The current date is the day you intend to e-file the return again.

Business Rule F1040A-186

Business Rule F1040A-186 If any of the following Form 1040A fields have a value, then all of these fields must have a value: Line 43b ‘RoutingTransitNumber’ or Line 43c ‘BankAccountTypeCd’ or Line 43d ‘DepositorAccountNumber’. The following information may help you determine the form at issue: Field/Xpath: /efile:Return/efile:ReturnData/efile:IRS1040A/efile:RoutingTransitNumber

If you want to direct deposit your refund, the information on lines 43b (routing transit number), 43c (bank account type – checking or savings) and 43d (your account number) must be competed. Before you re-submit your return, go to Step 2, scroll down and input the current date below the date of birth. The current date is the day you intend to e-file the return again.

Business Rule F1040A-068

Business Rule F1040A-068 If Form 1040A, Line 33 'ChildTaxCreditAmt' or Line 39 'AdditionalChildTaxCreditAmt' has a non-zero value, then the sum of Line 33 and Line 39 must not be greater than an amount equal to 1000 times the number of qualifying children. Field/Xpath: /efile:Return/efile:ReturnData/efile:IRS1040A/efile:ChildTaxCreditAmt

Child Tax Credit Issue If one or more of your dependents qualify you to receive the child tax credit (amount shown on line 33 and 39) then you must check line 6c, column 4 for each qualifying dependent. Please review the form instructions for line 6c column 4, line 33 and line 39. Make the necessary corrections and resubmit. Re-transmit your return by clicking the e-file button again. Before you re-submit your return, go to Step 2, scroll down and input the current date below the date of birth. The current date is the day you intend to e-file the return again.

Business Rule F1040A-066

Business Rule F1040A-066 For each dependent that has a value on Form 1040A, Line 6c(1), if Line 6c(4) checkbox ‘EligibleForChildTaxCreditInd’ is checked, then the corresponding Line 6c(3) ‘DependentRelationship’ must have one of the following values: "STEPCHILD" or "HALF BROTHER" or "HALF SISTER" or "STEPBROTHER" or "STEPSISTER" or "FOSTER CHILD" or "GRANDCHILD" or "BROTHER" or "SISTER" or "NEPHEW" or "NIECE" or "SON" or "DAUGHTER" .

You have selected a dependent relationship that is not eligible for the Child Tax Credit. These are the only relationships eligible: "STEPCHILD" or "HALF BROTHER" or "HALF SISTER" or "STEPBROTHER" or "STEPSISTER" or "FOSTER CHILD" or "GRANDCHILD" or "BROTHER" or "SISTER" or "NEPHEW" or "NIECE" or "SON" or "DAUGHTER" Review the information you entered in 6c(3) and 6c(4) and make your corrections. Once you make your correction, submit your return again. Make sure you include the current date (under your birth date) in Step 2.

Business RuleF1040A-040

Business RuleF1040A-040 If Form 1040A, Line 12a or Line 12b has a non-zero value, then both amounts must not be equal. Field/Xpath: /efile:Return/efile:ReturnData/efile:IRS1040A/efile:PensionsAnnuitiesAmtIssue

Form 1040A, Lines 12a &12b You have made an input error for Pensions and Annuities. According to the instructions: Form 1040A, line 12a cannot equal line 12b If those amounts are equal, delete the amount on line 12a. Leave the amount you have on line 12b. Unless instructed to do so, do not input any information in the grey area to the left of line 12b. Once you make your correction, submit your return again. Make sure you include the current date (under your birth date) in Step 2.

Business Rule F1040A-030

Business Rule F1040A-030 Form 1040A, Line 36, Withholding Tax Amount, must be equal to the sum of the following: (1) all Withholding Amount in the Other Withholding Statement attached to Form 1040A, Line 36 and (2) all of the Forms W-2, Line 2, Withholding Amount. When evaluating this, a tolerance of $5.00 is allowed. Field/Xpath: /efile:Return/efile:ReturnData/efile:IRS1040A/efile:WithholdingTaxAmt Issue :

There is a problem with your federal withholding. The total amount of federal Income tax withholding shown on your main 1040 form must equal the sum of federal withholding from all of your income documents. 1. Each paper W2, W2-G and 1099R you received must have a corresponding electronic W2, W2-G or 1099R. Enter the withholding amounts from these sources into Step 2 Section 2 Box A. 2. If you have federal tax withholding from other 1099’s or K1-s, total the amount of the federal withholding from all of these sources and put the total of those federal income tax withholdings in Step 2 Section 2 Box B. Many mistakes occur because the amounts you enter for withholdings do not match the paper documents. Make sure your paper documents match what you have entered for your W-2’s, W2-G’s and 1099-R’s. Use the withholding from your paper documents when entering information into Step 2 Section 2 Boxes A and B. Before you re-submit your return, go to Step 2, scroll down and input the current date below the date of birth. The current date is the day you intend to e-file the return again.

Business Rule F1040A-017

Business Rule F1040A-017 Each ‘Dependent SSN’ that has a value on Form 1040A, Line 6c(2) must not be equal to ‘Primary SSN’ or ‘Spouse SSN’ in the Return Header. Field/Xpath: /efile:Return/efile:ReturnData/efile:IRS1040A/efile:DependentInformations[4]/efile:DependentSSN Issue :

Each Dependent’ SSN on the return must be a valid Social Security Number (SSN) or Individual Tax Identification Number (ITIN) or Adoption Taxpayer Identification Number (ATIN). Each dependent SSN, ITIN or ATIN must be unique among the other dependents SSNs, ITINs or ATINs. The dependents SSN, ITIN or ATIN cannot be the same as your SSN, ITIN or your Spouse’s SSN, ITIN. Review the information on the return for accuracy. Contact the Social Security Administration if the numbers are correct. Before you re-submit your return, go to Step 2, scroll down and input the current date below the date of birth. The current date is the day you intend to e-file the return again.

Business Rule F1040A-016

Business Rule F1040A-016 Each Dependent SSN that has a value on Form 1040A, Line 6c(2) must be unique among all the dependent SSNs in Line 6c(2). Field/Xpath: /efile:Return/efile:ReturnData/efile:IRS1040A/efile:DependentInformations[4]/efile:DependentSSN Issue :

Each Dependent’ SSN on the return must be a valid Social Security Number (SSN) or Individual Tax Identification Number (ITIN) or Adoption Taxpayer Identification Number (ATIN). Each dependent SSN, ITIN or ATIN must be unique among the other dependents SSNs, ITINs or ATINs. The dependents SSN, ITIN or ATIN cannot be the same as your SSN, ITIN or your Spouse’s SSN, ITIN. Review the information on the return for accuracy. Contact the Social Security Administration if the numbers are correct. Before you re-submit your return, go to Step 2, scroll down and input the current date below the date of birth. The current date is the day you intend to e-file the return again.

Business Rule F1040A-004

Business Rule F1040A-004 The total number of Dependent Name Controls that has a value on Form 1040A, Line 6c must be equal to the sum of the following: Line 6c ‘Number Of Children Who Lived With You’ and Line 6c ‘Number Of Children Not Living With You’ and Line 6c ‘Number Of Other Dependent Listed’. Field/Xpath: /efile:Return/efile:ReturnData/efile:IRS1040A/efile:DependentInformations/efile:DependentNameControlIssue :

Form 1040A – The number of dependents listed on line 6c must equal the total of the following amounts on line 6c: Number of Children Who Lived with You, plus the Number of Children Not Living with You, plus the Number of other Dependents listed. Make sure the boxes associated with your dependents properly reflect the number of dependents you are claiming. Before you re-submit your return, go to Step 2, scroll down and input the current date below the date of birth. The current date is the day you intend to e-file the return again.

Business Rule F1040-526-01

Business Rule F1040-526-01 If ‘PINTypeCd’ in the Return Header has the value "Self-Select On-Line" and Form 1040, Line 2 checkbox "Married filing jointly" is checked (element ‘IndividualReturnFilingStatusCd’ has the value 2), and ‘SpecialProcessingLiteralCd’ does not have a value and SpecialProcessingLiteralCd2’ does not have a value and ‘SpecialProcessingCodeTxt’ does not have a value and ‘SpouseDateOfDeath’ does not have a value, then ‘SpouseBirthDt’ in the Return Header must match the e-File database.

There is a problem with the "Spouse" Date of Birth in Step 2 Section 4. Make sure you enter the correct birth date, in the correct format, in the correct space. Before you re-submit your return, go to Step 2, scroll down and input the current date below the date of birth. The current date is the day you intend to e-file the return again

Business Rule F1040-525-01

Business Rule F1040-525-01 If ‘PINTypeCd’ in the Return Header has the value "Self-Select On-Line" and Form 1040, Line 2 checkbox "Married filing jointly" is checked (element ‘IndividualReturnFilingStatusCd’ has the value 2), and ‘SpecialProcessingLiteralCd’ does not have a value and ‘SpecialProcessingLiteralCd2’ does not have a value and ‘SpecialProcessingCodeTxt’ does not have a value and ‘PrimaryDateOfDeath’ does not have a value, then ‘PrimaryBirthDt’ in the Return Header must match the e-File database.

There is a problem with the "Taxpayer’s" Date of Birth in Step 2 Section 4. Make sure you enter the correct birth date, in the correct format, in the correct space. Before you re-submit your return, go to Step 2, scroll down and input the current date below the date of birth. The current date is the day you intend to e-file the return again.

Business Rule F1040-524-01

Business Rule F1040-524-01 If ‘PINTypeCd’ in the Return Header has the value "Self-Select On-Line" and Form 1040, Line 2 checkbox "Married filing jointly" is not checked (element ‘IndividualReturnFilingStatusCd’ does not have the value 2), then ‘PrimaryBirthDt’ in the Return Header must match the e-File database.

There is a problem with the "Taxpayer’s" Date of Birth in Step 2 Section 4. Make sure you enter the correct birth date, in the correct format, in the correct space. Before you re-submit your return, go to Step 2, scroll down and input the current date below the date of birth. The current date is the day you intend to e-file the return again.

Business Rule F1040-350-02

Business Rule F1040-350-02 If Form 1040, Line 4 checkbox "Head of Household" is checked (element 'IndividualReturnFilingStatusCd' has the value 4) and Line 6a checkbox 'ExemptPrimaryInd' is checked and Line 39a 'TotalBoxesCheckedCnt' does not have a value and Line 39b checkbox 'MustItemizeInd' is not checked and Line 40 'modifiedStandardDeductionInd' does not have a value and Schedule A (Form 1040) is not present in the return, then Line 40 'TotalItemizedOrStandardDedAmt' must equal 8950.

You entered your filing status as "Head of Household" and checked checkbox 6a. You did not check anything on line 39. Schedule A is not attached to your return. Therefore, line 40 must equal $8,950. If you intended to file Schedule A, review that form for completeness or it will not attach to your return. Make sure line 29 of Schedule A has your manual entry. Make all necessary adjustments. Before you re-submit your return, go to Step 2, scroll down and input the current date below the date of birth. The current date is the day you intend to e-file the return again.

Business Rule F1040-342-02

Business Rule F1040-342-02 If Form 1040, Line 2 checkbox "Married filing jointly" is checked (element ‘IndividualReturnFilingStatusCd’ has the value 2) and [Line 6a checkbox ‘ExemptPrimaryInd’ and 6b checkbox ‘ExemptSpouseInd’ are checked] and Line 39a ‘TotalBoxesCheckedCnt’ does not have a value and Line 39b checkbox ‘MustItemizeInd’ is not checked and Line 40 ‘modifiedStandardDeductionInd’ does not have a value and Schedule A (Form 1040) is not present in the return, then Line 40 ‘TotalItemizedOrStandardDedAmt’ must equal 12200.

The number you entered on line 40 of Form 1040 does not match other information on your return. You entered your filing status as "Married filing jointly" and checked checkboxes 6a and 6b. You did not check anything on line 39. Schedule A is not attached to your return. Therefore, line 40 must equal $12,200. If you intended to file Schedule A, review that form for completeness or it will not attach to your return. Make sure line 29 of Schedule A has your manual entry. Make all necessary adjustments. Before you re-submit your return, go to Step 2, scroll down and input the current date below the date of birth. The current date is the day you intend to e-file the return again.

Business Rule F1040-339-02

Business Rule F1040-339-02 If Form 1040, Line 1 checkbox "Single" is checked (element ‘IndividualReturnFilingStatusCd’ has the value 1) and Line 6a checkbox ‘ExemptPrimaryInd’ is checked and Line 39a ‘TotalBoxesCheckedCnt’ does not have a value and Line 39b checkbox ‘MustItemizeInd’ is not checked and Line 40 ‘modifiedStandardDeductionInd’ does not have a value and Schedule A (Form 1040) is not present in the return, then Line 40 ‘TotalItemizedOrStandardDedAmt’ must equal 6100.

The number you entered on line 40 of Form 1040 does not match other information on your return. You entered your filing status as "Single" and checked checkbox 6a. You did not check anything on line 39. Schedule A is not attached to your return. Therefore, line 40 must equal $6,100. If you intended to file Schedule A, review that form for completeness or it will not attach to your return. Make sure line 29 of Schedule A has your manual entry. Make all necessary adjustments. Before you re-submit your return, go to Step 2, scroll down and input the current date below the date of birth. The current date is the day you intend to e-file the return again.

Business Rule F1040-338

Business Rule F1040-338 If Form 1040, Line 14 'form4684Cd' has the value "F4684", then Form 4684 must be present in the return.

When you enter "F4684" in the description area on line 14, you must complete and attach Form 4684. Before you re-submit your return, go to Step 2 Section 4 and input the current date below the date of birth. The current date is the day you intend to e-file the return again.

Business Rule F1040-292

Business Rule F1040-292 If "Wages Lit" has the value "F8919", the corresponding "Wages Not Shown Amt" must be equal to the sum of all Form 8919, Line 6 "Total Wages With No Withholding Amt". Field/Xpath: /efile:Return/efile:ReturnData/efile:IRS8919/efile:TotalWagesWithNoWithholdingAmt Issue :

Form 1040 line 7 Tax Literal Issue The two grey fields (Tax Literals) located to the left of the number 7 are specific to wages NOT reported on your W-2. If you have any wages that are not shown on your W-2 forms, you must use Form 8919 to report those wages. How to correct this error if you have wages that are not reported on Form W2: • Complete Form 8919 • On Form 1040, enter F8919 in the left most grey area and enter the amount from Form 8919 line 6 in the second grey area. If all your wages are reported on your W2s, delete the information in the grey areas on Form 1040 line 7. In the first field to the left of the number 7, enter F8919. In the second field, enter the total from Line 6 of Form 8919 Re-transmit your return by clicking the e-file button again. Remember to put the current date on the Step 2 page before transmitting a second time. Thank you for using Free File Fillable Forms.

Business Rule F1040-235-01

Business Rule F1040-235-01 If Form 1040, Line 13 ‘Form8814Cd’ has the value "FORM 8814", then Form 8814 must be present in the return.

When you enter "FORM 8814" in the description area on line 13 and you have entered a corresponding Form 8814 amount, you must complete and attach Form 8814. Before you re-submit your return, go to Step 2 Section 4 and input the current date below the date of birth. The current date is the day you intend to e-file the return again.

Business Rule F1040-203-01

Business Rule F1040-203-01 Form 1040, Line 18 ‘NetFarmProfitOrLossAmt’ must be equal to the sum of all Schedule F (Form 1040), Line 34 ‘NetFarmProfitLossAmt’.The following information may help you determine the form at issue: Field/Xpath: /efile:Return/efile:ReturnData/efile:IRS1040/efile:NetFarmProfitOrLossAmt

Because there is more than one-way to calculate a loss for line 34, you must enter line 34 (profit or loss) yourself. Indicate a loss by placing a minus sign in front of your loss (e.g. -598). Before you re-submit your return, go to Step 2 Section 4 and input the current date below the date of birth. The current date is the day you intend to e-file the return again.

Business Rule F1040-197

Business Rule F1040-197 If Form 1040, Line 58 has a non-zero value, then Line 58 must be equal to the sum of the following lines on Form 5329: Line 4, Line 8, Line 17, Line 25, Line 33, Line 41, Line 49 and Line 53. :Field/Xpath: /efile:Return/efile:ReturnData/efile:IRS1040/efile:TaxOnIRAsAmtIssue :

Form 1040 line 58 and/or Form 5329 Input Error Your return rejected for one or more of these reasons: • You failed to attach Form 5329 • Your Form 5329 has errors on one or more of these lines: 4, 8, 17, 25, 33, 41, 49 or 53 • Form 1040 line 58 has an invalid number • The tax literal field (small grey area) on Form 1040 line 58 is invalid Please read the instructions for Form 1040 and Form 5329 to determine if you need to include Form 5329 with your return. Also, review the instructions to determine what, if anything, you should put into the small grey area on Form 1040 line 58. If you are required to put something in that area, make your input exactly as instructed. Make all necessary corrections and resubmit your return by returning to Step 2 and clicking the e-file button again. Before you resubmit your return, go to Step 2, scroll down and input the current date below the date of birth. The current date is the day you intend to e-file the return again.

Business Rule F1040-195

Business Rule F1040-195 Form 1040, Line 12 must be equal to the sum of all Schedule C (Form 1040), Line 31 and the sum of all Schedule C-EZ (Form 1040) Line 3. Field/Xpath: /efile:Return/efile:ReturnData/efile:IRS1040/efile:BusinessIncomeLossAmtIssue :

Form 1040, Line 12 – (Business Income or Loss Amount) must be equal to the sum of all Schedule C, Line 31 (Net Profit or Loss Amount) and the sum of all Schedule C-EZ Line 3 (Net Profit Amount). Review the totals of your Schedule C’s and C-EZ’s to make sure everything is recorded on Form 1040, Line 12. Before you re-submit your return, go to Step 2, scroll down and input the current date below the date of birth. The current date is the day you intend to e-file the return again

Business Rule F1040-111

Business Rule F1040-111 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 ‘Number Of Children Who Lived With You’, Line 6c ‘Number Of Children Not Living With You’ and Line 6c ‘Number Of Other Dependents Listed’ Field/Xpath: /efile:Return/efile:ReturnData/efile:IRS1040/efile:DependentInformations[1]/efile:DependentNameControlIssue :

Form 1040 – The number of dependents listed on line 6c must equal the total of the following amounts on line 6c: Number of Children Who Lived with You, plus the Number of Children Not Living with You, plus the Number of other Dependents listed. Make sure the boxes associated with your dependents properly reflect the number of dependents you are claiming. Before you re-submit your return, go to Step 2, scroll down and input the current date below the date of birth. The current date is the day you intend to e-file the return again.

Business Rule F1040-080-01

Business Rule F1040-080-01 Form 1040, Line 21 ‘TotalOtherIncomeAmt’ must be equal to the sum of all ‘OtherIncomeAmt’ in [OtherIncomeTypeStatement] attached to Line 21.

Line 21 states: "Other Income. List type and amount." After the word "amount," there are two small grey areas, to enter this information. To fix the problem, enter a description of income in the first grey area and enter the amount in the second grey area. Select “Do the Math.” Make the correction and transmit your return again. Before you transmit again, make sure you place the current date in Step 2 Section 4.

Business Rule F1040-077

Business Rule F1040-077 If Form 1040, Line 51 ‘ChildTaxCreditAmt’ or Line 65 ‘AdditionalChildTaxCreditAmt’ has a non-zero value, then the sum of Line 51 and Line 65 cannot exceed an amount equal to $1000 times the number of qualifying children.

The total amounts you entered on Form 1040 line 51 (Child Tax Credit) and/or line 65 (Additional Child Tax Credit) exceeds the allowable amount, as indicated by the number of your qualifying children. Review the instructions for Form 8812 and your entries for lines 51and/or 65. Before you re-submit your return, go to Step 2, scroll down and input the current date below the date of birth. The current date is the day you intend to e-file the return again.

Business Rule F1040-076-01

Business Rule F1040-076-01 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. Field/Xpath: /efile:Return/efile:ReturnData/efile:IRS1040/efile:DependentInformations[1]/efile:DependentSSNIssue :

For a dependent to be eligible for the child tax credit, the dependent relationship must spelled correctly and the dependent must be your son, daughter, adopted child, grandchild, sister, brother, niece, nephew or foster child, stepchild, stepbrother, stepsister, half brother, half sister and be under age 17. Make any necessary corrections to the dependent relationships on your return. Before you re-submit your return, go to Step 2, scroll down and input the current date below the date of birth. The current date is the day you intend to e-file the return again.

Business Rule F1040-067-03

Business Rule F1040-067-03 If Form 1040, Line 64a 'EarnedIncomeCreditAmt' is greater than 487, then Schedule EIC (Form 1040A or 1040) must be present in the return.

The amount you have entered on line 64a requires you to complete a Schedule EIC. Review the instructions for line 64a and reduce the amount or complete Schedule EIC. Before you re-submit your return, go to Step 2, scroll down and input the current date below the date of birth. The current date is the day you intend to e-file the return again.

Business Rule F1040-055-01

Business Rule F1040-055-01 If Form 1040, Line 24 ‘BusExpnsReservistsAndOthersAmt’ has a non-zero value, then Form 2106 or Form 2106-EZ must be attached to Line 24. The following information may help you determine the form at issue: Field/Xpath: /efile:Return/efile:ReturnData/efile:IRS1040/efile:BusExpnsReservistsAndOthersAmt

To attach a form or schedule to your return: • Click the ‘Add/View’ button located at the line where the information from that form will go • Input the information into the form or schedule and use the ‘Do the Math’ button when necessary • Click ‘Done with this Form’ when finished. IMPORTANT: Make sure your number entries have been reported on the attached form and have successfully transferred to where they need to be reported, either your main form or another attached form. A form will not attach another form until there is a link. The form will now attach to your tax return. To check which forms you currently have attached, print the return. Forms that are missing (except W2’s W2G and 1099-R) indicate they are not attached. Before you re-submit your return, go to Step 2 Section 4 and input the current date below the date of birth. The current date is the day you intend to e-file the return again.

Business Rule F1040-050

Business Rule F1040-050 If Form 1040, Line 13 checkbox 'CapitalDistributionInd' is checked, then Line 13 'CapitalGainLossAmt' must have a non-zero value.

Form 1040 – Capital Gain or Loss When you check the box on line 13 you must also have an amount on line 13. Remove the check in the box or place an amount on line 13. Before you re-submit your return, go to Step 2, scroll down and input the current date below the date of birth. The current date is the day you intend to e-file the return again.

Business Rule F1040-044

Business Rule F1040-044 If Form 1040, Line 16a or Line 16b has a non-zero value, then both amounts cannot be equal. Field/Xpath: /efile:Return/efile:ReturnData/efile:IRS1040/efile:PensionsAnnuitiesAmt Issue :

Pensions Annuities Received (Form 1040, Line 16a) must not equal Taxable Amount (Line 16b). If line 16a equals line 16b, delete the information on line 16 and re-submit your return. Make sure you include the current date (under your birth date) in Step 2. Pensions Annuities Received (Form 1040A, Line 12a) must not equal Taxable Amount (Line 12b). If line 12a equals line 16b, delete the information on line 12a and re-submit your return. Make sure you include the current date (under your birth date) in Step 2.

Free File Fillable Forms: Federal Tax Return Rejected - Action Needed : Business Rule F1040-035-02

Business Rule F1040-035-02 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 'BankAccountTypeCd', Line 74d 'DepositorAccountNumber'.The following information may help you determine the form at issue: Field/Xpath: /efile:Return/efile:ReturnData/efile:IRS1040/efile:RoutingTransitNumber

If you want to direct deposit your refund, the information on lines 74b (routing transit number), 74c (bank account type – checking or savings) and 74d (your account number) must be competed. Before you re-submit your return, go to Step 2, scroll down and input the current date below the date of birth. The current date is the day you intend to e-file the return again.

Free File Fillable Forms: Federal Tax Return Rejected - Action Needed!

Free File Fillable Forms: Federal Tax Return Rejected - Action Needed!

Business Rule and / or Xpath	Possible Solution(s)
Business Rule F1040-003 If Form 1040, Line 4 checkbox "Head of household" is checked (element 'IndividualReturnFilingStatusCd' has the value 4), then one of the following fields must have a value: [ Line 4 'QualifyingNameForHOH' and Line 4 'QualifyingHOHSSN' ] , Line 6c 'NumOfChildWhoLivedWithYouCnt', or Line 6c 'NumOfOtherDepdListedCnt'.	There is a problem with your Head of Household filing status. When Head of Household is checked (line 4), then you must enter the name and social security number of the qualifying child who is not your dependent (line 4) or have who complete line 6c with the name(s) of your dependent(s). Before you re-submit your return, go to Step 2, scroll down and input the current date below the date of birth. The current date is the day you intend to e-file the return again.
Business Rule F1040-011 Form 1040, Line 6c(2), each 'Dependent SSN' provided must be unique among all the dependent SSNs in Line 6c(2) Field/Xpath: /efile:Return/efile:ReturnData/efile:IRS1040/efile:DependentInformations[1]/efile:DependentSSNIssue.	Form 1040 or 1040A Dependent SSN Issue Two or more dependents SSN’s, shown on line 6c column (2), are the same. Each Dependent' SSN on the return must be a valid Social Security Number (SSN) or Individual Tax Identification Number (ITIN) or Adoption Taxpayer Identification Number (ATIN). Each dependent SSN, ITIN or ATIN must be unique among the other dependents SSNs, ITINs or ATINs. The dependents SSN, ITIN or ATIN cannot be the same as your SSN, ITIN or your Spouse's SSN, ITIN. Review the information on the return for accuracy. Contact the Social Security Administration if the numbers are correct. Before you re-submit your return, go to Step 2, scroll down and input the current date below the date of birth. The current date is the day you intend to e-file the return again.
Business Rule F1040-032 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.	Form 1040 – Capital Gain or Loss When there is an entry on line 13, then you must check the box or attach a Schedule D with your return. Before you re-submit your return, go to Step 2, scroll down and input the current date below the date of birth. The current date is the day you intend to e-file the return again.
Business Rule F1040-034-02 Form 1040, Line 62 'WithholdingTaxAmt' must be equal to the sum of the following: (1) all 'WithholdingAmt' for which 'WithholdingCd' has the value 'FORM 1099' or '1065 SCHEDULE K-1' or '1120S SCHEDULE K-1' in [OtherWithholdingStatement] attached to Form 1040, Line 62 and (2) all of the Forms W-2, Line 2 'WithholdingAmt' and (3) all of the Forms W-2G, Line 2 'FederalIncomeTaxWithheldAmt' and (4) Form 8959, Line 24 'AddlMedcrRRTTaxWithholdingAmt'.When evaluating this, a tolerance of $5.00 is allowed. Field/Xpath: /efile: Return/efile: ReturnData/efile: IRS1040/efile: WithholdingTaxAmt	There is a problem with your federal withholding. The total amount of federal Income tax withholding shown on your main 1040 form must equal the sum of federal withholding from all of your income documents. 1. Each paper W2, W2-G and 1099R you received must have a corresponding electronic W2, W2-G or 1099R. Enter the withholding amounts from these sources into Step 2 Section 2 Box A. 2. If you have federal tax withholding from other 1099’s or K1-s, total the amount of the federal withholding from all of these sources and put the total of those federal income tax withholdings in Step 2 Section 2 Box B. 3. If you have withholding from Form 8959, enter this withholding amount into Step 2 Section 2 Box C. Many mistakes occur because the amounts you enter for withholdings do not match the paper documents. Make sure your paper documents match what you have entered for your W-2’s, W2-G’s and 1099-R’s. Use the withholding from your paper documents when entering information into Step 2 Section 2 Boxes A and B. Before you re-submit your return, go to Step 2, scroll down and input the current date below the date of birth. The current date is the day you intend to e-file the return again.