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.