Form 990-EZ Rejects
Reject Code: F990EZ-114-02
If Form 990-EZ, Item B, "Final return/terminated" checkbox is checked, then Line 36 checkbox "Yes" must be checked.
This reject occurs when the check box indicating that this is the organization's final return is checked, but the corresponding question in Part V has not been affirmatively answered.
To correct this reject, from the Main Menu of the 990-EZ select:
- Part V - Other Information
- Liquidation, dissolution, termination, etc. during the year - Answer Yes.
Reject Code: F990EZ-119-01
If Form 990-EZ, Item J, "501(c)(3)" checkbox or "Organization type" is "501(c)(4)", then Part V, Line 40b checkbox "Yes" or checkbox "No" must be checked.
To correct this reject, from the Main Menu of the 990-EZ select:
- Part V - Other Information
- Section 501(c)(3), 501(c)(4), and 501(c)(29) organizations
- Engage in section 4958 excess benefit transactions - Answer Yes or No.
Reject Code: F990EZ-127-01
If Form 990-EZ, Part II Line 25(B) is greater than or equal to $500,000, then Form 990 must be filed instead of Form 990-EZ.
This organization's receipts are large enough that it must file Form 990. To correct this reject, you will need to delete Form 990-EZ, then begin Form 990.
Reject Code: F990-158-02
If Form 990, Item B, "Final return/terminated" checkbox is checked, Schedule N must be present in the return.
This reject occurs when the check box indicating that this is the organization's final return is checked, but Schedule N has not been completed.
To correct this reject, from the Main Menu of the 990-EZ select:
- Additional Forms and Schedules
- Schedule N - Liquidation, Termination, etc. of Assets - Complete the schedule as needed.
Reject Code: F990-184
If Form 990, Part VIII, Line 1h, column (A) or Form 990-EZ, Part I, Line 1 has a non-zero amount and Schedule A (Form 990 or 990-EZ), Part I, Line 10 checkbox is checked, then Schedule A, Part III, Line 1, column (e) must have a non-zero amount.
This reject occurs when the main form shows contributions, gifts, and grants have been received but a corresponding entry hasn't been made in the current year column in Schedule A Part III.
To correct this reject, from the Main Menu of the 990-EZ select:
- Additional Forms and Schedules
- Schedule A - Supplementary Information
- Part III
- Public Support
- Gifts, grants, contributions, and membership fees received
- 20xx (Column e) - Enter the appropriate amount.
Reject Code: SB-F990-002-01
If Schedule B (Form 990, 990-EZ, or 990-PF), Item "Organization type" is not equal to "501(c)(7)" and "501(c)(8)" and "501(c)(10)", then no more than one of the four checkboxes, one under "General Rule" and three under "Special Rules" must be checked.
In Form 990-EZ, Schedule B provides information on contributors and their contributions, and the contributions that need to be listed in Schedule B are governed by a general rule and/or one of three special rules.
An organization that qualifies as a non-profit under section 501(c)(7), (8), or (10) can may be able to check the box for more than one of the rules, but an organization qualifying as a non-profit under a section other than 501(c)(7), (8), or (10) can only check the box for one of the rules. A return that has received this reject has checked more than one of the rules but should not do that.
To correct this reject, from the Main Menu of the 990-EZ select:
- Additional forms
- Schedule B - There are four Yes/No menu lines in this menu, corresponding to four checkboxes on the first page of Schedule B. Evaluate each menu line and indicate Yes for only one of them.
Reject Code: F990-161-01
If Form 990, Part VIII, Line 1h, column (A) or Form 990-EZ, Part I, Line 1 has a non-zero amount and Schedule A (Form 990 or 990-EZ), Part I, Line 5, Line 7, or Line 8 checkbox is checked, then Schedule A, Part II, Line 1, column (e) must have a non-zero amount.
Reject Code: SB-F990-102-01
If Schedule A (Form 990 or 990-EZ), Part I, Line 5, Line 7, or Line 8 checkbox is checked, and Part II, Line 13 checkbox is not checked, then Part II Line 14 must have a value.
Reject Code: SB-F990-101-01
If Schedule A (Form 990 or 990-EZ), Part I, Line 5, Line 7, or Line 8 checkbox is checked, then Part II Line 6(f) must have a value.
If an organization has received any contributions, gifts, grants, etc. showing on Form 990-EZ Part I line 1, and on Schedule A the check box on line 5, 7, or 8 is checked, then Schedule A Part II must be completed.
To complete Schedule A Part II, from the Main Menu of the 990-EZ select:
- Additional Forms and Schedules
- Schedule A - Supplementary Information
- Part II