0001 |
The Summary Record must be present. |
0002 |
Summary Record – The Record Identification (SEQ 0000) must
equal “SUMETD”. |
0003 |
The Tax Period must be "200812". |
0004 |
The Primary SSN must be numeric, cannot be all blanks nor all zeros nor all nines AND must be within the valid range of SSNs/ITINs. See Part 1, Attachment 9 for the valid range of SSN and ITIN.
|
> |
The Primary Social Security Number (P-SSN) (Field 0003 of the Record Id) must be numeric.
|
> |
The Primary SSN (P-SSN) (Field 0003 of the Record ID) must match the Primary SSN of the Form. |
|
The Form 4868 Primary SSN (SEQ 0090) is a required field. |
|
The Form 9465 Primary SSN (SEQ 0020) is a required field. |
|
The Form 2350 Primary SSN (SEQ 0030) is a required field. |
|
The Form payment Primary SSN (SEQ 0010) is a required field. |
|
The SSN of the Summary record (Field 0002) must be numeric. |
0006 |
The Primary Name Control and the Spouse Name Ctrl must not contain leading or embedded spaces. The two leftmost positions must be alpha. Only an alpha, hyphen and space are allowed. |
|
The Form 4868 Primary Name Control (SEQ 0010) is a required field. |
|
The Form 9465 Primary Name Control (SEQ 0015) is a required field.
|
|
The Form 2350 Taxpayer's Name Control (SEQ 0020) is a required field. |
|
The Form 9465 Spouse Name Control (SEQ 0035) is a required field when the Form 9465 Spouse Name (SEQ 0030) is present. It must meet the same criteria for validation as the Primary Name Control. |
0007 |
Street Address (Form 2350 SEQ 0070, Form 4868 SEQ 0040, Form 9465 SEQ 0050) is alphanumeric and can have no leading or consecutive embedded spaces. The only special characters allowed are space, hyphen (-) and slash (/). |
|
Foreign Street Address (Form 2350 SEQ 0110, Form 4868 SEQ 0032) is alphanumeric and can have no leading or consecutive embedded spaces. The only special characters allowed are space, hyphen (-) and slash (/). |
|
Foreign City State or Province (Form 2350 SEQ 0120, Form 4868 SEQ 0034) is alphanumeric and can have no leading or consecutive embedded spaces. The only special characters allowed are space, hyphen (-) and slash (/). |
|
The first position or character entered in the Street Address must be alphabetic or numeric. |
|
Street Address (Form 9465 SEQ 0050) is a required field. |
0010 |
All alphanumeric fields must contain the type of data specified under the columnar heading "Field Description" in Record Layouts. All alphanumeric fields must be left-justified and blank-filled unless otherwise specified.
|
|
Significant money fields must be right-justified and zero-filled. Money fields must be whole dollars (no cents). |
|
Significant date fields with a length of eight positions must contain eight numeric characters in YYYYMMDD format. Significant date fields with a length of six positions must contain six numeric characters in YYYYMM format when transmitted in variable or fixed format. |
|
The PIN must be numeric and greater than zeros. |
0014 |
This reject code is set for fields which are defined in
Part 3, Section 7 Record Layouts as "NO ENTRY". |
0016 |
Zip Code (Form 9465 SEQ 0090, Form 2350 SEQ 0100, Form 4868 SEQ 0070) must be within the valid range of zip codes listed for that state and must not end in "00", with the exception of 20500 (the White House Zip Code). |
|
Zip Code (Form 9465 SEQ 0090) is a required field. |
0020 |
Name Line 1 (Form 4868 SEQ 0030) or Taxpayer's Name (Forms 56, 2350, and 9465 SEQ 0010) cannot have leading or consecutive embedded spaces. The only characters allowed are alpha, space, ampersand (&), hyphen (-) and less-than sign ( < ). |
|
Note: The Taxpayer's Name for forms 56, 2350, and 9465 cannot have ampersand (&). |
|
If Spouse Name for Form 9465 (SEQ 0030) and Form 2350 (SEQ 0040) is present, it must meet the same criteria for validation as Taxpayer's Name. |
|
The Name Line 1 (Form 4868 SEQ 0030) is a required field. |
|
Taxpayer's Name for Forms 56 and 9465 (SEQ 0010) and Form 2350 (SEQ 0010) is a required field. |
0022 |
State Abbreviation (Form 9465 SEQ 0080, Form 2350 SEQ 0090, Form 4868 SEQ 0060) must be alpha and consistent with the standard state abbreviations issued by the Postal Service. |
|
State Abbreviation (Form 9465 SEQ 0080) is a required field. |
0023 |
The City (Form 9465 SEQ 0070, Form 2350 SEQ 0080, Form 4868 SEQ 0050) must be present, left-justified and contain a minimum of three alpha characters, blank filled when transmitted in fixed format. |
|
The Foreign Country (Form 2350 SEQ 0120, Form 4868 SEQ 0036) must be present, left-justified and contain a minimum of three alpha characters, blank filled when transmitted in fixed format. |
|
City may not contain consecutive, embedded spaces. Only alphabetic characters and spaces are valid. DO NOT abbreviate cities. |
|
The City (Form 9465 SEQ 0070) is a required field. |
0027 |
The Electronic Document Originator Name (Field 0010) must be present in the Summary Record. |
|
The EFIN of the Originator (Field 0020) must be present in the Summary Record AND be equal to the EFIN in the DCN of the ETD Document. |
0028 |
The Two Digit Electronic Filing Identification Number (EFIN) Prefix Code of the Originator in the Document Record must be valid. |
|
An “out of service center” Two Digit Electronic Filing Identification Number (EFIN) Prefix Code is permitted when Processing Site equals “E” (Austin) and Form 2350 is present, OR |
|
When the Processing Site equals “E” and at least one of the following is present: Forms 56, 9465, and the address indicator of the Form equals to “3” or State Abbreviation is a U.S. Possession. |
|
See part 1, Attachnment 8 for a list of Two Digit electronic Filing Identification Number (EFIN) Prefix Codes. OR |
|
When the Processing Site equals "E" and form 4868 is present, and the address indicator of the Form equals to "3" or State Abbreviation is a U.S. Possession, or Taxpayer abroad box is checked, or 1040NR Filer with no wages subject to U.S. Income Tax Withholding box is checked. |
|
See part 1, Attachnment 8 for a list of Two Digit electronic Filing Identification Number (EFIN) Prefix Codes. |
0030 |
A Form Payment must be accompanied by Forms 4868 or 2350, if there is a payment. |
|
An Authentication record must be present with Form 56, 2350 and 9465. |
|
An Authentication Record must be present with Form 4868 with a payment. |
> |
For Form 4868, if an Authentication Record is present, then a
Form Payment must be present. |
0031 |
The Document Sequence Number (SEQ 0007) must be numeric. |
0032 |
The Declaration Control Number (SEQ 0008) must be numeric. |
0033 |
Fields on a record must NOT be longer than specified in Section 7 Record Layouts. |
0034 |
For each record, significant data must be present following the Record ID. |
0035 |
Sequence Numbers of fields for each record must be in ascending order and valid for that tax document. |
0044 |
The incoming record has an invalid RECORD ID. The Form is invalid for Electronic Transmitted Documents, or the page number is incorrect or duplicated. |
0045 |
The number of occurrences for tax documents cannot exceed the number specified in Publication 1346, Part 3, Attachment 2. |
|
The format and content of the record identification information Record ID) which begins each type of record must be exactly as presented in the input specifications. |
0060 |
The Document Sequence Number (DSN) must be in ascending numerical sequence within a transmission. However, the DSN does not have to be consecutive. |
0061 |
The Declaration Control Number must be in ascending numerical sequence within the transmission. However, the DCN does not have to be consecutive. |
0062 |
The first two digits of the Declaration Control Number must be zeros. |
0064 |
The Year Digit of the DCN must be “9”. |
0071 |
If present, the Spouse SSN must be all numeric, cannot be all zeros, nor all nines; must be within the valid range of SSNs/ITINs and must not equal the Primary SSN. |
0167 |
Form 9465 Monthly Payment Date (SEQ 0310) must be present and within the range of 01 to 28. |
0168 |
Form 9465 Monthly Payment (SEQ 0300) must be $25.00 or more. |
0172 |
Form 9465 Amount Owed (SEQ 0280) CANNOT be greater than $25,000. |
0304 |
If Form Payment is for an extension payment the primary PIN (SEQ 0035) must be present and numeric. |
|
If Spouse’s SSN is present and Form Payment is present, the spouse’s PIN must be present. |
|
The Primary PIN number must be present for Form 2350(SEQ 0330) and Form 9465 (SEQ 0380), unless Other Than Taxpayer (SEQ 0300) is present. |
|
If Name of preparer other than taxpayer (SEQ 0350) is present, preparer signature date (SEQs 0355) must be present. |
0305 |
Agent’s name (if applicable) cannot be used as return label without taxpayer's name for Forms 2350. |
0306 |
Form 56 – If the Address Indicator (SEQ 0020) is equal to “1”, “2”, or “Blank” the domestic address fields must be significant. If the Address Indicator (SEQ 0020) is equal to “3”, the foreign address fields must be significant. |
|
Form 2350 – If the Address Indicator (SEQ 0150) is equal to “1”, “2”, or “Blank” the domestic address fields must be significant. If the Address Indicator (SEQ 0150) is equal to “3”, the foreign address fields must be significant. |
|
Form 4868 – If the Taxpayer Abroad (SEQ 0160) is “X” and the Address Indicator (SEQ 0080) is equal to “1”, “2” or “Blank”, the domestic address fields must be significant. If Taxpayer Abroad (SEQ 0160) is equal to “X” and the Address Indicator (SEQ 0160) is equal to “3”, the foreign address fields must be significant. |
|
Form 4868 – If the Address Indicator (SEQ 0080) is equal to “Blank” the domestic address fields must be significant. |
|
Form 9465 – If the Address Indicator (SEQ 0095) is equal to “1” “2”, or “Blank” the domestic address fields must be significant. If the Address Indicator (SEQ 0095) is equal to “3”, the foreign address fields must be significant. |
0307 |
For return label for Form 2350, agent Name (SEQ 0380) cannot be present without taxpayer's name (SEQ 0370). |
0310 |
Forms 4868 must be received no later than April 15, 2009 and retransmitted forms must be received no later than April 20, 2009.
Note: Form 4868 for Taxpayers Out of the Country must check “box 8" and Form 4868 must be received no later than
June 15.
|
0311 |
Foreign Forms 4868 (Taxpayer Abroad and/or 1040NR Filers with no wages subject to U.S. Income Tax Withholding) and 2350 must be received no later than June 15, 2009 and retransmitted forms must be received no later than June 20, 2009. |
0312 |
If the Spouse SSN (SEQ 0100) on Form 4868 is present, the Name Line 1 (SEQ 0030) must contain an ampersand. |
|
If the Name Line 1 (SEQ 0030) contains an ampersand, the Spouse SSN (SEQ 0100) must be present. |
|
If the Spouse SSN (SEQ 0060) on Form 2350 is present, Spouse name (SEQ 0040) must be present. |
|
If the Spouse SSN (SEQ 0060) on Form 2350 is not present, Spouse name (SEQ 0040) must not be present. |
|
For Forms 2350, 9465, and 56, if Primary, Secondary, Decedent, or Fiduciary, names contain an ampersand. |
0313 |
The Tax Type Code of Form Payment (SEQ 0070) must be “4868E” for extension payment attached to the Form 4868 and 2350E for Extension payment attached to the Form 2350. |
|
The Tax Type Code of Form Payment (SEQ 0070) is a required Field. |
|
Only one Tax Type Code of Form Payment (SEQ 0070) can be present on each Form 4868. |
0315 |
The Primary SSN and the Name Control for the tax document must match the corresponding data in the IRS Master File. |
0316 |
The Spouse SSN and the Name Control for the tax document must match the corresponding data in the IRS Master File. |
0317 |
RESERVED |
0318 |
For Form 56 either the Fiduciary’s USA Phone No. (SEQ 0225) or Fiduciary’s Foreign Phone No. (SEQ 230) must be present and numeric. It cannot be all zeroes. |
|
For Form 9465 either the Taxpayer’s Home Phone (SEQ 0110) or Taxpayer’s Work Number (SEQ 0130) or (SEQ 0155) must be present, 10/20 characters long and numeric. |
|
Form Payment – The taxpayer’s Day Time Phone Number (SEQ 0090) must be 10 characters long and numeric. It cannot be all zeroes. |
0319 |
RESERVED |
0320 |
The Amount of Tax Payment on the Form PMT (SEQ 0060) must be greater than zeros and less than $100 Million (i.e., $99,999,999 or less). |
|
If Part 2 is present on Form 4868, the Amount of Tax Payment on the Form PMT (SEQ 0060) (Tax Type Code 4868E) must be equal to the amount on Form 4868, Line 7 (SEQ 0210). |
|
For Form 2350, the Amount of Tax Payment on the Form Payment
(SEQ 0060) and (Tax Type Code 2350E), must be equal to the amount on Form 2350, Line 5 (SEQ 0270). |
0321 |
For Form 2350, Line 4 (SEQ 0220 through SEQ 0260) must be filled and valid. |
|
Country Code (SEQ 0255) must be significant and equal a valid Country Code. |
0322 |
The Extension Date for Form 2350 (SEQ 0160) is a required field and cannot be greater than April 3, 2008. |
0323 |
When Date of Death (SEQ 0250) of Form 56 is present, then Year cannot be equal or later than processing year. |
0322 |
The Extension Date for Form 2350 (SEQ 0160) is a required field and cannot be greater than April 3, 2008. |
0323 |
When Date of Death (SEQ 0250) of Form 56 is present, then Year cannot be equal or later than processing year. |
0324 |
The Tax Form Number (SEQs 0320 and 0353) of Form 56 must contain “1040”. |
0325 |
The Tax Year One (SEQ 0330 & 0354), Year Two (SEQ 0332 & 0355), Year Three (SEQ 0334 & 0356), Period One (SEQ 0340 & 0357), Period Two (0342 & 0358) or Period Three (SEQ 0344 & 0359) cannot be all blanks. |