Occasionally an e-filed return will have an IRS Alert Code sent with the acknowledgement, and both accepted and rejected returns may contain an alert.
An IRS Alert informs both the preparer and the taxpayer of one or two things:
- that there may be a delay processing the tax return;
- the tax return meets criteria that may reject in a future processing year.
For example, an S corp return that's missing the signing officer's social security number will receive this alert:
The IRS recommends including the signing officer's SSN in the heading information of an e-filed Form 1120-S. (Since the return accepted, nothing more needs to be done with it, and amending the return solely for the purpose of adding the SSN isn't necessary.)
An Alert this year might be a Reject in a future year, so take note of any alerts received with your acknowledgements.