Common IRS Rejection Codes

Error Code

Error Title

Error Description

F1099R-002

Form W-2/ W- 2G/ 1099-R –Missing or Invalid Data

If Form 1099-R has a US Address in the Payers Address, then State must have a value.

F1099R-003

Form W-2/ W- 2G/ 1099-R –Missing or Invalid Data

If Form 1099-R has a US Address in the Payers Address, then Zip Code must have a value.

F1099R-004

Form W-2/ W- 2G/ 1099-R –Missing or Invalid Data

If Form 1099-R has a US Address in the Payers Address, then the first five digits of the Payers Zip Code must be within the valid ranges of Zip codes listed for the corresponding State Abbreviation. See Publication 4164 on the IRS web site.

IND026

Self-Select PIN Taxpayer's Prior Year AGI Mismatch

If PIN Type Code in the Return Header has the value "Self-Select Practitioner", and Primary Date Of Birth has a value, then Primary Prior Year AGI or Primary Prior Year PIN or Primary Electronic Filing PIN must have a value.

IND-028

Self-Select PIN Taxpayer's Prior Year AGI Mismatch

If PIN Type Code in the Return Header has the value "Self-Select Practitioner", and Spouse Date Of Birth has a value, then Spouse Prior Year AGI or Spouse Prior Year PIN or Spouse Electronic Filing PIN must have a value.

FD0372

Form 1040/1040A – Required Information is Missing

If Form 1040, Line 51 Child Tax Credit or Line 65 Additional Child Tax Credit 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.

 

See Also:

Avoiding Common E-file Rejection Errors

Correcting E-file Rejection Errors