"BR Tag","Requirement text","Name","Rule Number [1 - Flt:Y Srt:A]","Severity [2 - Flt:Y Srt:N]","Error Category","1065x-v1.0 [6 - Flt:Y Srt:N]"
"BR9.1 ","If Form 1065, Item J checkbox is checked, then Schedule M-3 (Form 1065) must be attached.","","F1065-001","Reject","Missing Document","New"
"BR9.2 ","If Form 1065 Line 1c has a non-zero value, then Line1a or Line 1b (or both) must have a non-zero value.","","F1065-002","Reject","Missing Data","New"
"BR9.3 ","If Form 1065, Line 2 has a non-zero value, then it must equal Schedule A, Line 8.","","F1065-003","Reject","Data Mismatch","New"
"BR9.4 ","If Form 1065 Line 3 has a non-zero value, then Line 1c or Line 2 must have a non-zero value.","","F1065-004","Reject","Missing Data","New"
"BR9.5 ","If Form 1065, Line 5 has a non-zero value, then Schedule F (Form 1040) must be present in the return.","","F1065-005","Reject","Missing Document","New"
"BR9.6 ","If Form 1065, Line 6 has a non-zero value, then it must equal Form 4797, Part II, Line 17.","","F1065-006","Reject","Data Mismatch","New"
"BR9.7 ","If Form 1065 Line 6 has a non-zero value, then Form 4797, Sales of Business Property, must be present in the return.","","F1065-007","Reject","Missing Document","New"
"BR9.8 ","If Form 1065 Line 6 has a non-zero value, then there must be no more than one Form 4797, Sales of Business Property, present in the return.","","F1065-008","Reject","Multiple Documents","New"
"BR9.9 ","If Form 1065 Line 8 has a non-zero value, then Line 3 or Line 4 or Line 5 or Line 6 or Line 7 must have a non-zero value.","","F1065-009","Reject","Missing Data","New"
"BR9.10 ","If Form 1065 Line 21 has a non-zero value, then Line 9 or Line 10 or Line 11 or Line 12 or Line13 or Line 14 or Line 15 or Line16a or Line 16b or Line17 or Line18 or Line19 or Line 20 must have a non-zero value.","","F1065-010","Reject","Missing Data","New"
"BR9.11 ","If Form 1065 Schedule A Line 6 has a non-zero value, then Line 1 or Line 2 or Line 3 or Line 4 or Line 5 must have a non-zero value.","","F1065-011","Reject","Missing Data","New"
"BR9.12 ","If Form 1065 Schedule A Line 9c checkbox is checked, then Form 970 must be present in the return.","","F1065-012","Reject","Missing Document","New"
"BR9.13 ","If Form 1065 Schedule A Line 9c checkbox is checked, then no more than one Form 970 must be present in the return.","","F1065-013","Reject","Multiple Documents","New"
"BR9.14 ","If Form 1065, Schedule B, Line 12 has a non-zero value, then one or more Forms 8865 must be present in the return.","","F1065-014","Reject","Missing Document","New"
"BR9.15 ","If Form 1065 Schedule K Line 2 has a non-zero value, then Form 8825 must be present in the return.","","F1065-015","Reject","Missing Document","New"
"BR9.16 ","If Form 1065 Schedule K Line 2 has a non-zero value, then no more than one Form 8825 must be present in the return.","","F1065-016","Reject","Multiple Documents","New"
"BR9.17 ","If Form 1065 Schedule K Line 8 has a non-zero value, then Schedule D (Form 1065) must be present in the return.","","F1065-017","Reject","Missing Document","New"
"BR9.18 ","If Form 1065 Schedule K Line 8 has a non-zero value, then no more than one Schedule D (Form 1065) must be present in the return.","","F1065-018","Reject","Multiple Documents","New"
"BR9.19 ","If Form 1065 Schedule K Line 9a has a non-zero value, then Schedule D (Form 1065) must be present in the return.","","F1065-019","Reject","Missing Document","New"
"BR9.20 ","If Form 1065 Schedule K Line 9a has a non-zero value, then no more than one Schedule D (Form 1065) must be present in the return.","","F1065-020","Reject","Multiple Documents","New"
"BR9.21 ","If Form 1065 Schedule K Line 10 has a non-zero value, then Form 4797 must be present in the return.","","F1065-021","Reject","Missing Document","New"
"BR9.22 ","If Form 1065 Schedule K Line 10 has a non-zero value, then no more than one Form 4797 must be present in the return.","","F1065-022","Reject","Multiple Documents","New"
"BR9.23 ","If Form 1065 Schedule K Line 12 has a non-zero value, then Form 4562 must be present in the return.","","F1065-023","Reject","Missing Document","New"
"BR9.24 ","If Form 1065 Schedule K Line 12 has a non-zero value, then no more than one Form 4562 must be present in the return.","","F1065-024","Reject","Multiple Documents","New"
"BR9.25 ","If Form 1065, Schedule K, Line 15a or 15b has a non-zero value, then one or more Forms 8586 must be present in the return.","","F1065-025","Reject","Missing Document","New"
"BR9.26 ","If Form 1065, Schedule K, Line 15c has a non-zero value, then Form 3468 must be present in the return.","","F1065-026","Reject","Missing Document","New"
"BR9.27 ","If Form 1065 Schedule K Line 15c has a non-zero value, then no more than one Form 3468 must be present in the return.","","F1065-027","Reject","Multiple Documents","New"
"BR1.182 ","If Form 5471, Item B, checkbox ""3"" is checked, then one or more ""Category 3 Filer Statements"" [Category3FilerStatement] must be attached.","","F5471-002","Reject","Missing Document","New"
"BR1.183 ","If Form 5471, Schedule C, Line 8, Columns ""Functional Currency"" or ""US Dollars"" has a non-zero value, then ""Other Income Statement"" [OtherIncomeForm5471Statement] must be attached.","","F5471-003","Reject","Missing Document","New"
"BR1.185 ","If Form 5471, Schedule C, Line 16, Columns ""Functional Currency"" or ""US Dollars"" has a non-zero value, then ""Itemized Other Deductions Schedule"" [ItemizedOtherDeductionsSchedule2] must be attached.","","F5471-005","Reject","Missing Document","New"
"BR1.202 ","If Form 5471, Schedule H, Line 2h, Columns ""Net Additions"" or ""Net Subtractions"" has a non-zero value, then ""Earnings and Profits Other Adjustments Statement"" [EarningsAndProfitsOtherAdjStmt] must be attached.","","F5471-010","Reject","Missing Document","New"
"BR1.189 ","If Form 5471, Schedule F, Line 6, Column (a) or Column (b) has a non-zero value, then ""Investment In Subsidiaries Statement"" [InvestmentInSubsidiariesStmt] must be attached.","","F5471-014","Reject","Missing Document","New"
"BR1.220 ","If Form 5471, Schedule G, Line 1, checkbox 'Yes' is checked,  then one or more ""Owns Foreign Partnership Statement"" [OwnsForeignPartnershipStmt] must be attached.","","F5471-026","Reject","Missing Document","New"
"BR1.1135 ","If Form 5471, Schedule F, Line 4, Column (a) or Column (b) has a non-zero value, then ""Itemized Other Current Assets Schedule"" [ItemizedOtherCurrentAssetsSchedule] must be attached.","","F5471-029","Reject","Missing Document","New"
"BR1.1136 ","If Form 5471, Schedule F, Line 7, Column (a) or Column (b) has a non-zero value, then ""Itemized Other Investments Schedule"" [ItemizedOtherInvestmentsSchedule] must be attached.","","F5471-030","Reject","Missing Document","New"
"BR1.1137 ","If Form 5471, Schedule F, Line 12, Column (a) or Column (b) has a non-zero value, then ""Itemized Other Assets Schedule"" [ItemizedOtherAssetsSchedule] must be attached.","","F5471-031","Reject","Missing Document","New"
"BR1.1138 ","If Form 5471, Schedule F, Line 15, Column (a) or Column (b) has a non-zero value, then ""Itemized Other Current Liabilities Schedule"" [ItemizedOtherCurrentLiabilitiesSchedule] must be attached.","","F5471-032","Reject","Missing Document","New"
"BR1.1139 ","If Form 5471, Schedule F, Line 17, Column (a) or Column (b) has a non-zero value, then ""Itemized Other Liabilities Schedule"" [ItemizedOtherLiabilitiesSchedule] must be attached.","","F5471-033","Reject","Missing Document","New"
"BR1.1078 ","If Form 6478, Line 1(a) has a value, then the value must be greater than or equal to 0 (zero) and less than or equal to 15000000 (fifteen million).","","F6478-002","Reject","Incorrect Data","New"
"BR1.1318 ","If Form 6765, Line 10 has a value, the value must be greater than or equal to 0 (zero) and less than or equal to 16% (0.16000).","","F6765-003","Reject","Incorrect Data","New"
"BR1.1270 ","If Form 8586, Line 3 has a non-zero value, then one or more Forms 8609-A must be present in the return.","","F8586-006","Reject","Missing Document","New"
"BR1.1271 ","If Form 8586, Line 1 has a non-zero value, a matching number of Forms 8609-A must be present in the return.","","F8586-007","Reject","Incorrect Data","New"
"BR1.1272 ","Form 8609-A, Part I, Item A ""Building Identification Number"" must have a value.","","F8609A-001","Reject","Missing Data","New"
"BR1.612 ","If Form 8825 is attached, and Line 2 ""Gross rents"" has a non-zero value for any Rental Real Estate property, then ""Total Gross Rents"" must have a value greater than zero.","","F8825-001","Reject","Missing Data","New"
"BR1.176 ","If Form 8865, Line G2 check box ""Form 1065 or 1065-B"" is checked, then Line F2 must have a value.","","F8865-003","Reject","Missing Data","New"
"BR1.271 ","If Form 8865, Schedule K, Line 2 has a non-zero value, then Form 8825 must be attached.","","F8865-011","Reject","Missing Document","New"
"BR1.272 ","If Form 8865, Schedule K, Line 2 has a non-zero value, then no more than one Form 8825 must be attached.","","F8865-012","Reject","Multiple Documents","New"
"BR1.234 ","If Form 8865, Schedule A, checkbox b ""Owns a constructive interest"" is checked, then data for at least one row in Schedule A must be provided. For each row of data provided, ""Name"" and ""Address"" must have a value.","","F8865-028","Reject","Missing Data","New"
"BR1.237 ","If Form 8865, Schedule B, Line 5 has a non-zero value, then Schedule F (Form 1040) must be attached.","","F8865-029","Reject","Missing Document","New"
"BR1.238 ","If Form 8865, Schedule B, Line 5 has a non-zero value, then no more than one Schedule F (Form 1040) must be attached.","","F8865-030","Reject","Multiple Documents","New"
"BR1.749 ","There can be no more than one Form 3468 attached to Form 8865.","","F8865-089","Reject","Multiple Documents","New"
"BR1.752 ","There can be no more than one Form 4255 attached to Form 8865.","","F8865-090","Reject","Multiple Documents","New"
"BR1.755 ","There can be no more than one Form 4797 attached to Form 8865..","","F8865-091","Reject","Multiple Documents","New"
"BR1.758 ","There can be no more than one Form 5884 attached to Form 8865.","","F8865-092","Reject","Multiple Documents","New"
"BR1.761 ","There can be no more than one Form 6478 attached to Form 8865.","","F8865-093","Reject","Multiple Documents","New"
"BR1.764 ","There can be no more than one Form 6765 attached to Form 8865.","","F8865-094","Reject","Multiple Documents","New"
"BR1.767 ","There can be no more than one Form 8271 attached to Form 8865.","","F8865-095","Reject","Multiple Documents","New"
"BR1.770 ","There can be no more than one Form 8586 attached to Form 8865.","","F8865-096","Reject","Multiple Documents","New"
"BR1.772 ","There can be no more than one Form 8825 attached to Form 8865.","","F8865-097","Reject","Multiple Documents","New"
"BR1.1126 ","If Form 8865, Schedule K, Line 10 contains a non-zero value, then no more than one Form 4797 may be attached.","","F8865-149","Reject","Multiple Documents","New"
"BR1.1155 ","If Form 8865, Schedule K, Line 15c has a non-zero value, then Form 3468 must be attached.","","F8865-150","Reject","Missing Document","New"
"BR1.1156 ","If Form 8865, Schedule K, Line 15c has a non-zero value, then no more than one Form 3468 must be attached.","","F8865-151","Reject","Multiple Documents","New"
"BR1.1157 ","There can be no more than one Form 8586 attached to Form 8865, Schedule K, Line 15a or 15b.","","F8865-152","Reject","Multiple Documents","New"
"BR1.1158 ","If Form 8865, Schedule K, Line 15f has a non-zero value, then there must be zero or one Form 6478 attached.","","F8865-153","Reject","Multiple Documents","New"
"BR1.1159 ","If Form 8865, Schedule K, Line 15f has a non-zero value, then there must be zero or one Form 6765 attached.","","F8865-154","Reject","Multiple Documents","New"
"BR1.1161 ","If Form 8865, Schedule K, Line 15f has a non-zero value, then there must be zero or one Form 5884 attached.","","F8865-156","Reject","Multiple Documents","New"
"BR1.1162 ","If Form 8865, Schedule K, Line 15f has a non-zero value, then there must be zero or one Form 8826 attached.","","F8865-157","Reject","Multiple Documents","New"
"BR1.1163 ","If Form 8865, Schedule K, Line 15f has a non-zero value, then there must be zero or one Form 8830 attached.","","F8865-158","Reject","Multiple Documents","New"
"BR1.1164 ","If Form 8865, Schedule K, Line 15f has a non-zero value, then there must be zero or one Form 8834 attached.","","F8865-159","Reject","Multiple Documents","New"
"BR1.1165 ","If Form 8865, Schedule K, Line 15f has a non-zero value, then there must be zero or one Form 8835 attached.","","F8865-160","Reject","Multiple Documents","New"
"BR1.1166 ","If Form 8865, Schedule K, Line 15f has a non-zero value, then there must be zero or one Form 8844 attached.","","F8865-161","Reject","Multiple Documents","New"
"BR1.1167 ","If Form 8865, Schedule K, Line 15f has a non-zero value, then there must be zero or one Form 8845 attached.","","F8865-162","Reject","Multiple Documents","New"
"BR1.1168 ","If Form 8865, Schedule K, Line 15f has a non-zero value, then there must be zero or one Form 8846 attached.","","F8865-163","Reject","Multiple Documents","New"
"BR1.1169 ","If Form 8865, Schedule K, Line 15f has a non-zero value, then there must be zero or one Form 8847 attached.","","F8865-164","Reject","Multiple Documents","New"
"BR1.1170 ","If Form 8865, Schedule K, Line 15f has a non-zero value, then there must be zero or one Form 8861 attached.","","F8865-165","Reject","Multiple Documents","New"
"BR1.1176 ","If Form 8865, Schedule K, Line 15f has a non-zero value, then there must be zero or one Form 8820 attached.","","F8865-166","Reject","Multiple Documents","New"
"BR1.1171 ","If Form 8865, Schedule K, Line 15f has a non-zero value, then there must be zero or one Form 8874 attached.","","F8865-167","Reject","Multiple Documents","New"
"BR1.1172 ","If Form 8865, Schedule K, Line 15f has a non-zero value, then there must be zero or one Form 8881 attached.","","F8865-168","Reject","Multiple Documents","New"
"BR1.1173 ","If Form 8865, Schedule K, Line 15f has a non-zero value, then there must be zero or one Form 8882 attached.","","F8865-169","Reject","Multiple Documents","New"
"BR1.1175 ","If Form 8865, Schedule K, Line 15f has a non-zero value, then there must be zero or one Form 8860 attached.","","F8865-171","Reject","Multiple Documents","New"
"BR1.1216 ","If Form 8865, Schedule K, Line 15f has a non-zero value, then there must be zero or one Form 8864 attached.","","F8865-172","Reject","Multiple Documents","New"
"BR1.1210 ","If Form 8865, Schedule K, Line 15f has a non-zero value, then there must be zero or one Form 8896 attached.","","F8865-174","Reject","Multiple Documents","New"
"BR1.1266 ","If Form 8865, Schedule K, Line 15f has a non-zero value, then one or more distinct forms and/or schedule/statement from the following list must be attached : Form 4255, 5884, 6478, 6765, 8820, 8826, 8830, 8834, 8835, 8844, 8845, 8846, 8847, 8860, 8861, 8864, 8874, 8881, 8882, 8896, 8900, Non Conventional Fuel Source Credit Schedule"" [""NonconventionalSourceFuelCreditSchedule""], ""Itemized Other Credits Schedule"" [""ItemizedOtherCreditsSchedule""].","","F8865-175","Reject","Missing Document","New"
"BR1.1267 ","If Form 8865, Schedule K, Line 15f has a non-zero value, then there must be zero or one Form 4255 attached.","","F8865-176","Reject","Multiple Documents","New"
"BR1.1268 ","If Form 8865, Schedule K, Line 15f has a non-zero value, then there must be zero or one Form 8900 attached.","","F8865-177","Reject","Multiple Documents","New"
"BR1.155 ","If Form 982, Line 1c is checked and Line 1a, Line 1b and Line 1d are not checked, then Line 10 must have a non-zero value.","","F982-001","Reject","Missing Data","New"
"BR1.157 ","If Form 982, Line 1d is checked, Line 4 must have a non-zero value.","","F982-003","Reject","Missing Data","New"
"BR1.1246 ","If the timestamp (in the GTX key or Response to Send Submissions Request) is on or before the due date of the return (two and one half months after the ""TaxPeriodEndDate"" in the Return Header), then the ""RequestedPaymentDate"" in the IRS Payment Record  must be on or before the due date of the return for the current processing year (payment date must end in the current processing year).","","FPYMT-016","Reject","Incorrect Data","New"
"BR1.1277 ","Tax payer's Day Time Phone Number in IRS Payment Record cannot equal all zeros.","","FPYMT-018","Reject","Incorrect Data","New"
"BR1.1280 ","If the timestamp (in the GTX key or Response to Send Submissions Request) is after the due date of the return (two and one half months after the ""TaxPeriodEndDate""  in the Return Header), then the ""RequestedPaymentDate"" in the IRS Payment Record must not be later than the date the return was received and must not be prior to five days before the date the return was received by the IRS.","","FPYMT-021","Reject","Incorrect Data","New"
"BR9.58 ","""Payment Amount"" in the IRS Payment Record must not be greater than the ""Balance Due"" [Publicly Traded Partnership Statement].","","FPYMT-025","Reject","Incorrect Data","New"
"BR1.603 ","The return type must be specified for each return in the return header.","","R0000-002","Reject And Stop","Missing Data","New"
"BR1.602 ","The return version (attribute 'returnVersion' of the Return element) must be specified for each return in the return header.","","R0000-003","Reject And Stop","Missing Data","New"
"BR1.599 ","The return type (specified in the Return Header) and the return version (specified by the 'returnVersion' attribute of the 'Return' element) of the return must match the return type and the version supported by the Modernized e-File system.","","R0000-004","Reject And Stop","Data Mismatch","New"
"BR1.441 ","For US Addresses, the first five digits of the Zip Code of the Filer's address in the Return Header must be within the valid ranges of zip codes listed for the corresponding State Abbreviation in Publication 4164.","","R0000-007","Reject","Incorrect Data","New"
"BR1.481 ","SSN of the Preparer in the Return Header cannot be all zeros or all nines.","","R0000-014","Reject","Incorrect Data","New"
"BR1.485 ","EIN of the Preparer Firm in the Return Header must not equal all nines.","","R0000-015","Reject","Incorrect Data","New"
"BR1.483 ","The eight numeric digits of the PTIN (of the Preparer) following the letter P, must not equal all zeros or all nines in the Return Header.","","R0000-018","Reject","Incorrect Data","New"
"BR1.744 ","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).","","R0000-019","Reject And Stop","Data Mismatch","New"
"BR1.456 ","If the Filer has a US address in the Return Header and State Abbreviation has the value ""AA"" then the first three digits of the zip code must be 340.","","R0000-020","Reject","Incorrect Data","New"
"BR1.420 ","The Employer Identification Number (EIN) of the Filer in the Return Header must not equal all nines.","","R0000-021","Reject","Incorrect Data","New"
"BR1.457 ","If the Filer has a US address in the Return Header and State Abbreviation has the value ""AE"" then the first three digits of the zip code must be in the range 090 - 098.","","R0000-022","Reject","Incorrect Data","New"
"BR1.1024 ","If the Filer has a US address in the Return Header and if the value of City is ""APO"" or ""FPO"", then the value of State must equal ""AA"", ""AE"" or ""AP"".","","R0000-023","Reject","Incorrect Data","New"
"BR1.1020 ","If the Filer has a US address in the Return Header and State Abbreviation has the value ""AP"" then first three digits of the zip code must be in the range 962 - 966.","","R0000-024","Reject","Incorrect Data","New"
"BR1.995 ","There was a problem with IRS systems that prevented the return from being processed electronically.  Please contact the Help Desk.","","R0000-027","Reject","System Error","New"
"BR1.1010 ","In the Return Header, if the Practitioner PIN is provided then the EFIN in the PractitionerPIN must be the same as the EFIN of the Originator.","","R0000-030","Reject","Data Mismatch","New"
"BR1.1017 ","Taxpayer PIN in the Return Header cannot equal all zeros.","","R0000-031","Reject","Incorrect Data","New"
"BR1.1025 ","The first six digits of the ReturnId in the Return Header must be the same as the EFIN of the Originator in the Return Header.","","R0000-033","Reject","Data Mismatch","New"
"BR1.1102 ","If the Filer has a US address in the Return Header and State Abbreviation has the value ""AA"", ""AE"" or ""AP then the City must be ""APO"" OR ""FPO"".","","R0000-034","Reject","Incorrect Data","New"
"BR1.1103 ","The ""Tax Period Ending Date"" in the Return Header must be less than the ""Received Date"".","","R0000-035","Reject And Stop","Incorrect Data","New"
"BR1.1148 ","The CUSIP Number cannot equal all zeros.","","R0000-044","Reject","Incorrect Data","New"
"BR1.1204 ","For US Addresses, the fourth and fifth digit of the Zip Code of the Filer's address in the Return Header cannot both be zeros (""00""), except when the Zip code is 00800, 20500, 34000, 00600, 96100, 96900.","","R0000-046","Reject","Incorrect Data","New"
"BR1.1275 ","Bank Account Number in IRS Payment Record must not equal all zeros or all blanks.","","R0000-050","Reject","Incorrect Data","New"
"BR1.1293 ","The Submission Type in the IRS Submission Manifest must match the return type indicated in the Return Header.","","R0000-051","Reject","Data Mismatch","New"
"BR1.1294 ","The Tax Year specified in the IRS Submission Manifest must match the Tax Year in the Return Header.","","R0000-052","Reject","Data Mismatch","New"
"BR1.1295 ","The EFIN in the IRS Submission Manifest must match the EFIN provided in the Return Header.","","R0000-054","Reject","Data Mismatch","New"
"BR1.1283 ","Every attached file (i.e. binary attachment) must be referenced by the XML document that represents it.","","R0000-057","Reject And Stop","Missing Data","New"
"BR1.1284 ","An XML document that represents a binary attachment must have a valid reference to an attached file.","","R0000-058","Reject And Stop","Missing Data","New"
"BR1.1328 ","The EFIN in the Submission ID (the first six digits) must match the EFIN in the Submission Manifest.","","R0000-060","Reject","Incorrect Data","New"
"BR9.60 ","""Tax Year"" in the Return Header must equal ""2006"" for the processing year 2007.","","R0000-064","Reject","Incorrect Data","New"
"BR9.61 ","If the checkbox ""Final Return"" is not checked or if the checkbox ""Initial Return"" is not checked or if the return is NOT less than 12 months (364 days from the ""Tax Period Beginning Date"" to the ""Tax Period Ending Date"" in the Return Header), then the ""Tax Period Ending Date"" in the Return Header must equal one of the following values for a return filed for Tax Year 2006 - (""20061231"", ""20070131"", ""20070228"", ""20070331"", ""20070430"", ""20070531"", ""20070630"", ""20070731"", ""20070831"", ""20070930"", ""20071031"", ""20071130"") OR [the tax period ending date must be 1-3 days after the beginning of the month or the tax period ending date must be 1-6 days before the end of the month].","","R0000-065","Reject","Incorrect Data","New"
"BR1.703 ","The return type indicated in the return header must match the return type established with the IRS for the EIN.","","R0000-900","Reject","Database Validation Error","New"
"BR1.519 ","Filer's EIN and Name Control in the Return Header must match data in the e-File database.","","R0000-901","Reject","Database Validation Error","New"
"BR1.582 ","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.","","R0000-902","Reject And Stop","Duplicate Condition","New"
"BR1.520 ","Taxpayer TIN in the Return Header must not be the same as a TIN of a previously accepted paper return for the return type and tax period indicated in the tax return.","","R0000-903","Reject And Stop","Duplicate Condition","New"
"BR1.518 ","Software ID in the Return Header must have passed testing for the form family and tax year.","","R0000-904","Reject And Stop","Database Validation Error","New"
"BR1.1023 ","Electronic Filing Identification Number (EFIN) in the Return Header must be listed in the e-File database and in accepted status.","","R0000-905","Reject And Stop","Database Validation Error","New"
"BR1.445 ","Routing Transit Number (RTN) included in the return must be present in the e-File database.","","R0000-906","Reject","Database Validation Error","New"
"BR1.583 ","The ReturnId in the Return Header must not be the same as the ReturnId on a previously accepted electronic return for the current tax year(the year for which the return is being filed). The ReturnId will be 20 positions in length consisting of the following format:  EFIN (6 digits), YYYY (4 digits), Julian Day (3 digits), sequence number (7 digits).","","R0000-907","Reject","Duplicate Condition","New"
"BR9.62 ","Taxpayer TIN in the Return Header must not be the same as a TIN of a previously accepted EFS return for the return type and tax period indicated in the tax return.","","R0000-908","Reject And Stop","Duplicate Condition","New"
"BR1.786 ","If Schedule F (Form 1040), Line 12 has a non-zero value, then Form 4562 must be attached to the return.","","SF-F1040-003","Reject","Missing Document","New"
"BR9.28 ","If Schedule K-1 (Form1065), Part I, Line F checkbox is checked, then one or more Forms 8271 must be present in the return.","","SK1-F1065-001","Reject","Missing Document","New"
"BR9.29 ","If on any Form 8283 present in the return, Section B, Part I, Line 5 column (a) is not empty (which means that the deduction for the described item or group of similar items of contributed property exceeds $5,000), then that Form 8283 must be attached to Part III, Line13 of Schedule K-1 (Form 1065) of each partner (even if the amount of the deduction allocated to each partner is $5,000 or less).","","SK1-F1065-002","Reject","Missing Document","New"
"BR9.30 ","If Schedule M-3 (Form1065), Part II, Line 15(a), 15(b), 15(c), or 15(d) (Cost of Goods Sold) has a non-zero value, then Form 8916-A must be present in the return.","","SM3-F1065-001","Reject","Missing Document","New"
"BR9.31 ","If Schedule M-3 (Form1065), Part II, Line 15(a), 15(b), 15(c), or 15(d) (Cost of Goods Sold) has a non-zero value, then no more than one Form 8916-A must be present in the return.","","SM3-F1065-002","Reject","Multiple Documents","New"
"BR1.1299 ","The agency to which a State Submission is filed must participate in the Fed/State program.","","STATE-001","Reject","Incorrect Data","New"
"BR1.1300 ","The Submission Category of  a State Submission  must match Submission Category of the referenced IRS Submission.","","STATE-005","Reject","Data Mismatch","New"
"BR1.1301 ","If IRS Submission ID is not provided in the State Submission Manifest, the State must participate in the State Stand Alone Program.","","STATE-006","Reject","Unsupported","New"
"BR1.1302 ","The IRS Submission ID referenced in the State Submision must be that of an IRS Return.","","STATE-007","Reject","Incorrect Data","New"
"BR1.1303 ","State Corporate Returns can only be submitted via the Web Services Channel.","","STATE-008","Reject","Unsupported","New"
"BR1.1297 ","The IRS Submission ID referenced in the State Submission Manifest must be present in the e-File database.","","STATE-901","Reject","Database Validation Error","New"
"BR1.1298 ","The IRS Submission ID referenced in the State Submission Manifest must be in accepted status.","","STATE-902","Reject","Database Validation Error","New"
"BR1.590 ","The 'production' Modernized e-File system must not process transmission files whose 'process type' is set to 'T' (created for ATS testing).","","T0000-001","Reject And Stop","Data Mismatch","New"
"BR1.591 ","The 'test' Modernized e-File system must not process transmission files whose 'process type' is set to 'P'(created for production use).","","T0000-002","Reject And Stop","Data Mismatch","New"
"BR1.592 ","The number of returns indicated in the transmission manifest must equal the number of returns included in the transmission file.","","T0000-003","Reject And Stop","Data Mismatch","New"
"BR1.600 ","The transmission version specified in the transmission header for the transmission (structure) must match a supported version of the transmission (structure).","","T0000-004","Reject And Stop","Incorrect Data","New"
"BR1.601 ","The transmission version must be specified in the transmission header of the transmission file.","","T0000-005","Reject And Stop","Missing Data","New"
"BR1.588 ","The ETIN used to logon to EMS or selected on the internet must match the ETIN found in the transmission header.","","T0000-006","Reject And Stop","Data Mismatch","New"
"BR1.1026 ","The processing site <name> does not accept data in XML format.","","T0000-007","Reject","Unsupported","New"
"BR1.1027 ","The XML file does not contain a valid value for the MIME header 'X-eFileRoutingCode'.  The valid values are ""94X"", ""PINREGISTRATION"" or ""MEF"".","","T0000-008","Reject","Incorrect Data","New"
"BR1.1049 ","The Transmission File must be free of virus.  A virus was found in this file.","","T0000-009","Reject And Stop","Unsupported","New"
"BR1.1304 ","EMS received your file, but could not process it.  Please check your file and re-transmit.","","T0000-012","Reject And Stop","Unsupported","New"
"BR1.1324 ","The Message ID must be globally unique.","","T0000-013","Reject And Stop","Incorrect Data","New"
"BR1.1325 ","The Submission ID must be globally unique. ","","T0000-014","Reject And Stop","Incorrect Data","New"
"BR1.1326 ","The ETIN in the Message ID (the first five digits) must match the ETIN provided with the request.","","T0000-015","Reject And Stop","Incorrect Data","New"
"BR1.1327 ","The Message ID must be 20 positions in length and conform to the following format: 12 digits followed by 8 alphanumeric characters (only lower case alphabetic characters allowed).","","T0000-016","Reject And Stop","Incorrect Data","New"
"BR1.1331 ","The Submission ID must be 20 characters in length.","","T0000-017","Reject And Stop","Incorrect Data","New"
"BR1.605 ","Transmission cannot be a duplicate of a previously accepted transmission.","","T0000-900","Reject And Stop","Duplicate Condition","New"
"BR1.594 ","If the ETIN in the transmission header is in ""test"" status in the e-File database, then only transmission files identified as being ""test"" transmissions must be processed by the e-File system.","","T0000-901","Reject And Stop","Database Validation Error","New"
"BR1.595 ","If the ETIN in the transmission header is in ""production"" status in the e-File database, then only transmission files identified as being ""production"" transmissions must be processed by the e-File system.","","T0000-902","Reject And Stop","Database Validation Error","New"
"BR1.587 ","The XML data has failed schema validation.","","X0000-005","Reject And Stop","XML Error","New"
"BR1.604 ","MIME Header fields must conform to the specification for the transmission file published by the IRS.","","X0000-006","Reject And Stop","XML Error","New"
"BR1.607 ","The namespace declarations in the  root element of the SOAP Envelope (the 'Envelope' element) must be as follows: The default namespace shall be set to  ""http://www.irs.gov/efile"" (xmlns= ""http://www.irs.gov/efile"").The namespace prefix ""efile"" shall be bound to the namespace  ""http://www.irs.gov"" (xmlns:efile=""http://www.irs.gov/efile"").The namespace prefix ""SOAP"" shall be bound to the namespace ""http://schemas.xmlsoap.org/soap/envelope/"" (xmlns:SOAP=""http://schemas.xmlsoap.org/soap/envelope/"") and the Envelope element must be qualified with this prefix.","","X0000-007","Reject And Stop","XML Error","New"
"BR1.606 ","The namespace declarations in the root element of the return ('Return' element) must be as follows:The default namespace shall be set to  ""http://www.irs.gov/efile"" (xmlns= ""http://www.irs.gov/efile"").The namespace prefix ""efile"" shall be bound to the namespace  ""http://www.irs.gov"" (xmlns:efile=""http://www.irs.gov/efile"").","","X0000-008","Reject And Stop","XML Error","New"
"BR1.589 ","The SOAP envelope structure in the Transmission file must conform to the SOAP 1.1 specification.","","X0000-009","Reject And Stop","XML Error","New"
"BR1.1319 ","There must be one-to-one relationship between a Submission ID specified in the transmission manifest and a submission zip archive (zip file that is the submission) present in the attachment zip file, and the name of the submission zip archive must be the Submission ID with "".zip"" extension.","","X0000-010","Reject And Stop","Incorrect Data","New"
"BR1.1320 ","All entries in the submission zip archive (zip file that is the submission) must begin with ""manifest/"" or ""/manifest/"" or ""xml/"" or ""/xml/"" or ""attachment/"" or  ""/attachment/"".  The entry name must use lower case characters only and the separator must be the forward slash character.","","X0000-011","Reject And Stop","Incorrect Data","New"
"BR1.1321 ","The name of a binary attachment file must be less than or equal to 30 bytes.","","X0000-012","Reject And Stop","Incorrect Data","New"
"BR1.1285 ","Submission IDs in the SOAP Body (of the SOAP envelope) must match ZIP entry names of the submissions in the attachment.","","X0000-015","Reject And Stop","Data Mismatch","New"
"BR1.1286 ","ZIP Entry names within a submission must be unique.","","X0000-016","Reject And Stop","Duplicate Condition","New"
"BR1.1287 ","ZIP Entry names in the transmission ZIP archive must be unique.","","X0000-017","Reject And Stop","Duplicate Condition","New"
"BR1.1288 ","A submission zip archive (zip file that is the submission) must contain exactly one entry that begins with  ""manifest/"" or ""/manifest/"" and is followed by the file name ""manifest.xml"".  The entry name must use lower case characters ('a' through 'z') only and the separator must be the forward slash character.","","X0000-018","Reject And Stop","Incorrect Data","New"
"BR1.1289 ","A submission zip archive (zip file that is the submission) must contain exactly one entry that begins with ""xml/"" or ""/xml/"" and is followed by a file name.  The entry name must use lower case characters ('a' through 'z') only and the separator must be the forward slash character.","","X0000-019","Reject And Stop","Incorrect Data","New"
"BR1.1290 ","A submission zip archive (zip file that is the submission) may contain zero or more entries that begin with ""attachment/"" or ""/attachment/"" and each is followed by a file name.  The entry name must use lower case characters ('a' through 'z') only and the separator must be the forward slash character.","","X0000-020","Reject And Stop","Incorrect Data","New"
"BR1.1291 ","The submission zip archive entries (zip files) in the container zip file must be in the root directory of the container zip file.","","X0000-021","Reject And Stop","Missing Data","New"
"BR1.1292 ","The names of ZIP Entries (files) within the attachments zip file (the container zip file that contains zip files for all submission) must be unique.","","X0000-022","Reject","Duplicate Condition","New"