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.
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 and answer YES.
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.
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.
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. Verify that the correct EFIN is entered in the program. There are three places you will need to check in TaxSlayer Pro:
- From the Quick Menu select Configuration, 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 that the correct EFIN is entered in the 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 the tax return, from the main menu of the return select Mark Return Electronic, Other Information. Select EFIN to update the EFIN in the return.
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.
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).
*** Additional Information: documentCount attribute- 3, Actual number of document found- 4 ***
This reject occurs when the number of forms, schedules, and supporting documents in the return do not match counter in the electronic record that is sent to the IRS. This typically occurs when a blank form or schedule is created during the preparation of the tax return, or the return is created without a required schedule or supporting statement.
To correct the reject, review the return in the View Results Menu. Look for any forms that may have been created during the preparation of the return but not filled out. These blank items increase the document count and need to be removed from the return before the return can be re-filed electronically. Also, view the supporting statements from the View Results Menu. All entries must have both a description and a dollar amount. If any entry is missing either the description or the dollar amount, either add the missing information or remove the entry entirely.
The return can be resubmitted after an blank documents are removed. See here for more information about diagnosing this reject.
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 a Name Change has occurred. From the Main Menu of the tax return (Form 1065) select Heading Information, Other Categories, Name Change or Change of Address.
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:
Common Form 1120-S E-file Reject Codes
