R0000-932-01 - If "Amended Return" or (Superseded for 1120/1120S/1120-F/1041) checkbox is not checked, then taxpayer TIN in the Return Header must not be the same as a TIN of a previously accepted electronic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.
The IRS has already accepted a return for this entity's EIN. This generally occurs when the tax office has already transmitted this return and the reject is simply a duplicate filing. It also occurs when the preparer is attempting to amend the Form 1120 and has failed to mark the return as an amended return.
If the return should be filed as an amended return, from the Main Menu of the Form1120 select:
- Heading Information
- Other Information
- Amended Return - Answer Yes to the question.
F1120-259-01 - If Form 1120, Schedule K, Line 13 does not have a choice of "Yes" indicated, then Form 1120, Schedule L, Line 15d must have a value.
When the return was electronically filed, the answer to Schedule K, Line 13 "Receipts and Assets at year end less than 250,000" was marked NO and the preparer failed to complete Schedule L (Balance Sheet) as well as Schedule M-1 (Reconciliation of Income) and/or a Schedule M-2 (Unappropriated Retained Earnings). The corrective action for this reject code depends on whether the corporation's assets and receipts are less than $250,000 at the end of the tax year.
If the corporation's assets and receipts both are less than $250,000 at the end of the tax year, change the answer in the Schedule K Menu - Other Information Menu, menu item 17 to YES. In this case, Schedules L, M-1, and M-2 are not required and the return can be filed electronically.
If either the corporation's assets or receipts are greater than $250,000 at the end of the tax year, Schedules L, M-1, and M-2 must be completed before the return can be electronically filed.
F1120-261-01 - If Form 1120, Schedule K, Line 13 does not have a choice of "Yes" indicated and Schedule M-3 (Form 1120) is not present in the return, then Form 1120, Schedule M-1, Line 10 must have a value.
When the return was electronically filed, the answer to Schedule K, Line 13 "Receipts and Assets at year end less than 250,000" was marked NO and the preparer failed to complete Schedule M-1.
To fix this reject, create Schedule M-1 by simply selecting its menu. Enter any adjustments as needed.
F1120-260-01 - If Form 1120, Schedule K, Line 13 does not have a choice of "Yes" indicated, then Form 1120, Schedule M-2, Line 8 must have a value.
When the return was electronically filed, the answer to Schedule K, Line 13 "Receipts and Assets at year end less than 250,000" was marked NO and the preparer failed to complete Schedule M-2.
To fix this reject, create Schedule M-2 by simply selecting its menu. Enter any adjustments as needed.
R0000-905-01 - Electronic Filing Identification Number (EFIN) in the Return Header must be listed in the e-File database and in accepted status.
This reject occurs when there is currently an issue with the Electronic Filing Identification Number (EFIN) in the Internal Revenue Service's (not TaxSlayer Pro's) records.
If returns have been successfully e-filed with this EFIN and then suddenly one or more returns get this reject, call the IRS E-File Help Desk for assistance at 866.255.0654.
If the EFIN is new or you are new to TaxSlayer Pro, verify that the correct EFIN is entered in the program configuration. See here for the places to check in the desktop version TaxSlayer Pro. See here for ProWeb.
R0000-019 - 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).
This reject occurs when the number of forms, schedules, and supporting documents in the return do not match the document counter. See here for more information about why this reject occurs and how to resolve it.
F1120-307-01 - Filer's TIN and Name Control in the Return Header must match data in the e-File database unless Form 1120, Item E (3), checkbox "Name Change" is checked.
This reject occurs when the corporation name and EIN in the return don't match the IRS's records. The IRS validates the EIN with the first four letters of the name.
Has the corporation changed its name since it last filed with the IRS? If so, indicate the name has changed. From the Main Menu of the tax return (Form 1120) select:
- Heading Information
- Other Information
- Name Change
If the corporation hasn't changed its name, verify the EIN is entered correctly and the name is spelled correctly (again, the first four letters are what count).
If the return continues to reject, the preparer can contact the IRS E-file Help Desk at 866.255.0654 for assistance. Ultimately, the return may need to be filed in paper form, however the preparer and corporate officer will do well to find out how the IRS has the name spelled in its records.
R0000-080-01 - 'TaxPeriodBeginDt' present in the IRS Submission Manifest must match 'TaxPeriodBeginDt' provided in the Return Header.
R0000-081-01 - 'TaxPeriodEndDt' present in the IRS Submission Manifest must match 'TaxPeriodEndDt' provided in the Return Header.
These rejects occur when the tax year entered on the return does not match the Internal Revenue Service's records.
Does the business operate on a calendar year basis? If so, don't enter January 1 through December 31 in the fiscal year fields.
Does the business operate on a fiscal year? If so, it must be for a 12 month period and must match the IRS database. Ensure the correct beginning and ending dates are entered here:
- Heading Information
- Fiscal Year
If the fiscal year of the corporation has been accurately entered in the return, the preparer can contact the IRS E-file Help Desk at 866.255.0654 for assistance. If after contacting the E-File Help Desk it is determined that the return cannot be electronically filed, then a paper return must be submitted by mail.
R0000-082 - 'TaxPeriodBeginDt' and 'TaxPeriodEndDt' must be provided in the IRS Submission Manifest.
This reject indicates the IRS is expecting fiscal year beginning and ending dates and they are either not entered or the wrong dates have been entered.
Additional Information:
Common Form 1120-S E-file Reject Codes
