Below are some of the most common reject codes that occur when electronically filing Form 1065. In some situations, the return can be re-filed electronically after making a correction on the return, otherwise the return may have to be mailed to the IRS.
Duplicate return
R0000-194 - Return must not be a duplicate of a previously accepted return.
This reject indicates the IRS has already accepted a return for this entity's Employer Identification Number (EIN) and the IRS will not accept a second return electronically with the same number. This generally occurs when the ERO has already transmitted this tax return and the reject is simply a duplicate filing. It also occurs when the preparer is attempting to file an amended return but failed to mark the return as amended.
If the return needs to be marked as an amended return, from the main menu of the partnership return select:
- Heading Information
- Other Categories
- Amended Return - Answer YES.
Incorrect return type
R0000-900-01 - The return type indicated in the return header must match the return type established with the IRS for the EIN.
This reject indicates this entity has previously filed a tax return of a different type, i.e., as a corporation (Form 1120), an S corporation (Form 1120-S), or as a disregarded entity (filed on the individual partner's tax return on Schedule C).
Verify with the partner how this business filed in prior years. For additional help, contact the IRS E-file Help Desk at 866.255.0654. Possibly the return will need to be submitted by mail or started over on the correct form.
Missing the balance sheet
F1065-048-01 - If Form 1065, Schedule B, Line 4 'PrtshpSatisfyAllConditionsInd' is "No", then Schedule L must be present.
When the return was electronically filed, the answer to the Schedule B, Line 4 question "Does This Partnership Meet All Four Requirements?" was marked NO in the return and Schedule L (Balance Sheet) was not included with the return. The four requirements are
- whether the partnership’s total receipts were less than $250,000 for the tax year;
- the partnership’s total assets were less than $1 million at the end of the tax year;
- the Schedule K-1’s are filed with the return and furnished to the partners on or before the due date (including extensions); and
- the partnership is not filing or required to file Schedule M-3.
If any of the four requirements are not met, NO is the appropriate answer and Schedule L (Balance Sheet), Schedule M-1 (Reconciliation of Income), and Schedule M-2 (Analysis of Partner’s Capital Accounts) will need to be completed before the return is refiled electronically.
Your transmitter EFIN is unrecognized
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 IRS's (not TaxSlayer Pro's) records. Resolving this reject involves first verifying that the correct EFIN has been entered in the program configuration and in the return itself. There are three places in the program configuration to check as well as checking the return itself:
- From the Quick Menu select Configuration, then Firm Information and verify the correct EFIN is entered in the menu.
- Exit to back to the Configuration menu and select ERO(s) Menu. Verify a record with the correct EFIN is in this menu.
- Exit back to the Configuration menu and select Electronic Filing/Bank Setup. Verify that the correct EFIN is entered under Transmitters EFIN.
- If the Transmitters EFIN needed to be updated, each tax return with this reject must be updated to reflect the change. To update a tax return, from the Main Menu of the return select:
- Mark Return Electronic
- Other Information
- EFIN - Clicking the EFIN menu line will update it to the current Transmitter's EFIN in Configuration.
If the correct EFIN was used when the return was transmitted, contact the IRS E-File Help Desk at 866.255.0654 to update your EFIN status.
Document count
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 in the electronic record that is sent to the IRS. This typically occurs when a blank form or schedule has been included with the return, or the return is missing a required schedule or supporting statement.
To correct the reject, within the return do the following:
- At the Form 1120-S interactive screen, look at the Forms Completed menu on the right hand side. Do you see any form showing that you did not complete or don't recognize? If so, double-click it to go to it and examine if it needs completion or deletion.
- From the View Results menu, print a copy of the return and examine the supporting statements. If any entry is missing either the description or the dollar amount, find the item in the return and either add the missing information or remove the entry entirely.
The return can be resubmitted after any blank documents are removed.
See here for more detailed information about diagnosing and fixing this reject.
Mismatch between the EIN and the business name
R0000-922-01 - Filer's TIN and Name Control in the Return Header must match data in the e-File database unless "Name Change" or "Name or Address Change" checkbox is checked, if applicable.
This reject occurs when the EIN plus the first four letters of the business's name in the return don't match the IRS's records.
If the business has changed its name since it last filed with the IRS, the return can be electronically filed after indicating in the return that its name has changed. To indicate this change, from the Main Menu of the tax return (Form 1065) select:
- Heading Information
- Other Categories
- Name Change - Click to change from No to Yes.
If the name of the business has not changed, contact the IRS E-file Help Desk at 866.255.0654 for assistance. Possibly the return will need to be submitted by mail.
Additional Information:
