Reject Code: F1040-478
If Form 1040, 'IRADistributionRolloverInd', 'IRADistributionQCDInd' or 'IRADistributionOtherInd' is checked, then 'IRADistributionsAmt' or 'TaxableIRAAmt' must have a non-zero value.
In the individual income tax return, when Form 1099-R for an IRA has been entered and there is a difference between Box 1 and Box 2a, the difference needs to be explained. There are several reasons why there might be a difference between Box 1 and Box 2a. For example:
- All or part of the distribution is a qualified charitable distribution (QCD).
- All or part of the distribution was rolled over into another retirement account.
- All or part of the distribution was converted to a Roth IRA.
- All or part of the distribution was a qualified HSA funding distribution.
If any of the above apply to a return that has gotten reject code F1040-478, this generally indicates that there is no 1099-R entered in the return that is marked as an IRA.
Examine the Form(s) 1099-R that have been entered and determine if one or more of them should be marked as an IRA. If you mistakenly forgot to check the "IRA/SEP/Simple" check box, check it, then exit and retransmit the return.
If no retirement distribution is an IRA, you'll need to determine what condition is causing the reject. For example, you may have mistakenly indicated that the taxpayer made a QCD, but a QCD can only come from an IRA.