Below are common Error Reject Codes (ERCs) for individual income tax returns. Frequently, ERCs can be corrected and/or prevented by simple data verification.
Error Reject Code 0029: Tax return record identification page 1 – EFIN of originator (SEQ 0008B) must be for a valid electronic filer.
Description: The assigned Electronic Filing Identification Number (EFIN) programmed into your software is currently inactive. You will be unable to successfully transmit any returns until the issue is resolved.
Suggested Solutions: Verify that you have entered the correct EFIN into the set up page of your software program. Check for any transposed numbers.
Have you moved and failed to update your EFIN account on file? If your EFIN is inactive due to undeliverable mail, an Owner, Responsible Official, or Authorized Delegated User of your firm can make the appropriate updates to your application. You must call the IRS e-help Desk at 1-866-255-0654 to verify the address changes and update your EFIN status to active. You should be able to retransmit your returns in 24 hours.
If you have not already registered for e-services, you may do so by visiting e-services Registration. Once you have registered, you will be able to view and update your IRS e-file Application online. Ensure you have notified the IRS e-help Desk of changes in accordance with the instructions in Publication 3112, IRS e-file Application and Participation.
Have you received any correspondence from the IRS e-help Desk? Do you have unresolved compliance or suitability issues? If you have unresolved compliance or suitability issues, you can discuss the issues and receive guidance from the IRS e-help Desk assistors; however, your EFIN may not be reactivated until all of the issues have been resolved. You will have to file your returns on paper until your EFIN is reactivated.
Error Reject Code 0500: Primary SSN (SEQ 0010) and Primary Name Control (SEQ 0050) of the Tax Form must match data from the IRS Master File.
Description: The last name for the primary taxpayer on the return does not match what the IRS and/or the Social Security Administration (SSA) have on file. This could be caused by misspelling the primary taxpayer’s last name or using the wrong SSN for the primary taxpayer. It can also result if the primary taxpayer has multiple or hyphenated last names, or has changed their last name (e.g., by marriage or court order) and has not notified SSA.
Suggested Solutions: Verify the name, SSN or Individual Taxpayer Identification Number (ITIN). Ask to see the primary taxpayer’s Social Security card. Check for spelling and transposition errors. If the data entered is incorrect, make the corrections and retransmit the return.
If the taxpayer has multiple last names, see Publication 1346, Electronic Return File Specifications and Record Layouts for Individual Tax Returns (Tax Year 2008). Section 7, Formats for Name Controls, Name Lines and Addresses, contains examples and general rules for determining name controls for Hispanic, Asian Pacific, Native American, estates, and hyphenated names. If you are the tax professional, contact the IRS e-help Desk at 1-866-255-0654 for assistance. If you are the taxpayer, contact the IRS Accounts Management at 1-800-829-0922.
If the primary taxpayer has changed their name but has not notified the SSA, advise the taxpayer to contact the SSA at 1-800-772-1213. It may take the SSA up to 10 days to notify the IRS after they have updated their files. Afterward, an electronic return can be resubmitted.
If the SSN and name control still reject, a paper return must be filed.
Error Reject Code 0501: Qualifying SSN (SEQ 0015, 0085) of Schedule EIC and the corresponding Qualifying Child Name Control (SEQ 0007, 0077) must match data from the IRS Master File.
Description: The SSN and last name entered for the qualifying child does not match what the IRS and/or SSA have on file. The qualifying SSN of the dependent on Schedule EIC, Earned Income Credit, must match data from the IRS Master File.
This could be a companion error code to Reject Code 0504. If the child does not qualify as a dependent, the child is not eligible to be a qualifying child for EIC.
Suggested Solutions: Verify the qualifying child’s SSN and name. Check for spelling and transposition errors. Ask to see the Social Security card or birth certificate of the qualifying child. Have the taxpayer check their records (e.g., birth certificate or Prior Year return). If the data entered is incorrect, make the corrections and retransmit the return.
If the data is correct, have the taxpayer contact the SSA at 1-800-772-1213.
If the tax software has enabled the Imperfect Return Election Indicator, the Indicator can be checked on the return that has previously rejected with ERC 0501 and then be accepted for processing with invalid data. The return will be processed in 4 to 6 weeks from the date of acceptance. A math error notice will be sent to the taxpayer advising of any changes made to the return as a result of this processing.
If the SSN and name control continue to reject, and the tax software has not enabled the Imperfect Return Election Indicator, a paper return must be filed.
Error Reject Code 0502: Employer Identification Number (SEQ 0040) of Form W-2 and/or W-2GU, Payer Identification Number (SEQ 0026) of Form W-2G, and Payer Identification Number (SEQ 0050) of Form 1099-R and Company or Trust Identification Number (SEQ 0120) of Form 2439, and Employer EIN (SEQ 0200) of 499R-2/W-2PR Record must match data from the IRS Master File. Note: Form 1099-R is ONLY required when federal income tax is withheld.
Description: The Employer Identification Number (EIN) of the business reported on Form(s) W-2, W-2G, W-2GU, 499R-2/W-2PR, 1099R, or 2439 must match the EIN on the IRS Master File. This error could be caused by entering the EIN incorrectly or using an EIN that is invalid.
Suggested Solutions: Verify the information entered. If the data entered is incorrect, make the corrections and retransmit the return.
If the EIN agrees with the source document, advise the taxpayer to contact the business that initially produced the form so that a replacement document with the correct EIN can be issued.
If still unable to resolve, a paper return must be filed.
Error Reject Code 0503: Secondary SSN (SEQ 0030) and Spouse’s Name Control (SEQ 0055) of the Tax Form must match data from the IRS Master File or if filing status (SEQ 0130) equals “4” and Exempt Spouse (SEQ 0163) equals “X”, then the Spouse SSN (SEQ 0030) and Exempt Spouse Name Control (SEQ 0165) must match data from the IRS Master File.
Description: The last name for the secondary taxpayer on the return does not match the IRS Master File and/or SSA records.
This can be caused by misspelling the last name or using the wrong SSN. It can also result if the spouse has multiple or hyphenated last names, or has changed their last name (e.g., marriage or court order) and has not notified the SSA.
Suggested Solutions: Verify the name, SSN or ITIN. Ask to see the Social Security card of the spouse. Check for spelling and transposition errors. If the data entered is incorrect, make the corrections and retransmit the return.
If the spouse has multiple last names, see Publication 1346, Electronic Return File Specifications and Record Layouts for Individual Tax Returns (Tax Year 2008). Section 7, Formats for Name Controls, Name Lines and Addresses, contains examples and general rules for determining name controls for Hispanic, Asian Pacific, Native American, estates, and hyphenated names.
If you are the tax professional, contact the IRS e-help Desk at
1-866-255-0654 for assistance. If you are the taxpayer, contact the IRS Accounts Management at 1-800-829-0922.
If the secondary taxpayer has changed their name but has not notified the SSA, have the taxpayer contact the SSA at 1-800-772-1213. It may take the SSA up to 10 days to notify the IRS after they have updated their files. Afterward, an electronic return can be resubmitted.
If the SSN and name control continue to reject, a paper return must be filed.
Error Reject Code 0504: Dependent’s SSN (SEQ 0175, 0185, 0195, 0205) of Form 1040/1040A and corresponding Dependent Name Control (SEQ 0172, 0182, 0192, 0202) must match data from the IRS Master File.
Qualifying Child SSN (SEQ +0175, 0185, 0195, 0205) of Form 1040-SS (PR) and corresponding Qualifying Child Name Control (SEQ +0172, 0182, 0192, 0202) must match data from the IRS Master File.
Description: The last name of the dependent on the return does not match the IRS Master File and/or SSA records.
This could be caused by misspelling the last name or using the wrong SSN. It can also result if the dependent has multiple or hyphenated last names.
Suggested Solutions: Verify the name, SSN or ITIN. Ask to see the Social Security card of the dependent. Check for spelling and transposition errors. If the data entered is incorrect, make the corrections and retransmit the return.
If the dependent has multiple last names, see Publication 1346, Electronic Return File Specifications and Record Layouts for Individual Tax Returns (Tax Year 2008). Section 7, Formats for Name Controls, Name Lines and Addresses, contains examples and general rules for determining name controls for Hispanic, Asian Pacific, Native American, estates, and hyphenated names.
If you are the tax professional, contact the IRS e-help Desk at
1-866-255-0654 for assistance. If you are the primary taxpayer, contact the IRS Accounts Management at 1-800-829-0922.
Advise the taxpayer (or legal representative) to contact the SSA at
1-800-772-1213 to verify the dependent’s last name. If a correction is required, it may take the SSA up to 10 days to notify the IRS after they have updated their files. Afterward, an electronic return can be resubmitted.
If the tax software has enabled the Imperfect Return Election Indicator, the Indicator can be checked on the return that has previously rejected with ERC 0504 and then be accepted for processing with invalid data. The return will be processed in 4 to 6 weeks from the date of acceptance. A math error notice will be sent to the taxpayer advising of any changes made to the return as a result of this processing.
If the SSN and name control continue to reject, and the tax software has not enabled the Imperfect Return Election Indicator, a paper return must be filed.
Error Reject Code 0506: Qualifying SSN (SEQ 0015, 0085) of Schedule EIC was previously used for the same purpose.
Description: The qualifying child’s SSN listed for the purpose of claiming EIC has been used on another tax return. This could be the result of an inadvertent data entry error or someone else has claimed this dependent. This is often a companion to Reject Code 0507. The qualifying child for EIC purposes must be a qualifying dependent.
Suggested Solutions: Verify the name or SSN. Check for spelling and transposition errors. If the data entered is incorrect, make the corrections and retransmit the return.
If the data is correct and the filer is entitled to EIC, explain to the taxpayer that the qualifying child’s SSN was already used and a paper return must be filed.
Error Reject Code 0507: Dependent's SSN (SEQ 0175, 0185, 0195, 0205) of Form 1040/1040A was previously used for the same purpose.
Description: The dependent’s SSN claimed on the tax return and/or Schedule EIC has been used on another tax return. This could be the result of an inadvertent data entry error or someone else has claimed this dependent.
Suggested Solutions: Verify the name, SSN or ITIN. Check for spelling and transposition errors. If the data entered is incorrect, make the corrections and retransmit the return.
If the data is correct, explain to the taxpayer that the dependent’s SSN was already used and a paper return must be filed. Mail the return and attach all required documents (e.g., Form 8332, Release of Claim to Exemption for Child of Divorced or Separated Parents, copy of Divorce or Separation agreement or other supporting documentation).
Error Reject Code 0510: Primary SSN (SEQ 0010) and/or Secondary SSN (SEQ 0030) where the SSN was claimed as an exemption (SEQ 0160) and/or (SEQ 0163) on the return and was also used as a Dependent’s SSN on form 1040 or Qualifying Child on Form 1040-SS (PR) (0175, 0185, 0195, 0205) on another return.
Dependent's SSN (SEQ 0175, 0185, 0195, 0205) was used as a Primary SSN (SEQ 0010) or Secondary SSN (SEQ 0030) on another return and was claimed as an exemption (SEQ 0160) on that return.
Description: Normally, this error is the result of a child submitting their own tax return and claiming their own exemption. When the parent(s) file and claim the child as a dependent, the parents’ return will reject with ERC 0510.
Example 1: A college student submits their own return and fails to indicate that they can be claimed as a dependent on another return. When the parents submit their return after the student has filed, and attempts to claim the student as a dependent, the return will reject.
Example 2: A newly married couple files a joint return. When the parents submit their return after the couple has filed, and attempt to claim their daughter as a dependent, the return will reject.
Using an incorrect SSN may also cause this error if the erroneous SSN matches another taxpayer or dependent.
Suggested Solutions: Verify the name, SSN or ITIN. Check for spelling and transposition errors.
Determine if the dependent submitted their own return and failed to indicate that they can be claimed on another return. If the data entered is incorrect, make the corrections and retransmit the return.
For dependents that submitted their own return and claimed their exemption, remove the dependent from the parent’s return and resubmit. If the parents should have claimed the exemption, they must file a paper return. The dependent’s return will have to be amended.
If you are the tax professional, contact the IRS e-help Desk at
1-866-255-0654 for assistance in determining which individual was claimed on another return. If you are the taxpayer, contact the IRS Accounts Management at 1-800-829-0922 for assistance.
Error Reject Code 0522: Primary Date of Birth (SEQ 0010) in the Authentication Record of an online return does not match the data from the IRS Master File.
Error Reject Code 0523: Spouse Date of Birth (SEQ 0040) in the Authentication Record of an online return does not match data from the IRS Master File.
Description: The Date of Birth (DOB) of the primary taxpayer (ERC 0522) or spouse (ERC 0523) does not match the IRS Master File. The DOB is required to authenticate the taxpayer’s Self-Select PIN which acts as the taxpayers’ signature when filing an online return.
Suggested Solutions: Verify that you have entered the correct DOB for the primary taxpayer or the spouse. If the data entered is incorrect, make the corrections and retransmit the return.
If the data was entered correctly and the information on the IRS Master File is incorrect, advise the taxpayer to call the SSA at 1-800-772-1213 to have it corrected. If a correction is required, it may take the SSA up to 10 days to notify the IRS after they have updated their files. Afterward, an electronic return can be resubmitted.
If the return continues to reject, a paper return must be filed.
Error Reject Code 0535: Schedule EIC - Qualifying SSN (SEQ 0015, 0085) of Schedule EIC and the corresponding Year of Birth (SEQ 0020, 0090) must match
data received from the Social Security Administration.
Description: The year of birth for the qualifying child does not match what the IRS and/or SSA have on file. The qualifying SSN of the dependent on Schedule EIC, Earned Income Credit, must match data from the IRS Master File.
Suggested Solutions: Verify the qualifying child’s year of birth. Check for transposition errors. Ask to see the birth certificate of the qualifying child. Have the taxpayer check their records (e.g., birth certificate or Prior Year return). If the data entered is incorrect, make the corrections and retransmit the return.
If the data is correct, have the taxpayer contact the SSA at 1-800-772-1213.
If the SSN and year of birth continue to reject, a paper return must be filed.
Error Reject Code 0679: Authentication Record – When the PIN TYPE Code (SEQ 0008) equals “S” or “O”, the Primary Prior Year Adjusted Gross Income (SEQ 0020) or Primary Prior Year PIN (SEQ 0025) must match the Primary Prior Year Adjusted Gross Income or Primary Prior Year PIN on the IRS Master File.
Error Reject Code 0680: Authentication Record –When the PIN TYPE Code (SEQ 0008) equals “S” or “O” and the Filing Status (SEQ 0130) is “2” (Married Filing Jointly) on the return, the Spouse Prior Year Adjusted Gross Income (SEQ 0050) or Spouse Prior Year PIN (SEQ 0055) must match the Spouse Prior Year Adjusted Gross Income or Spouse Prior Year PIN on the IRS Master File.
Description: The primary taxpayer’s or spouse’s Prior Year Adjusted Gross Income (Prior Year AGI) or the Prior Year PIN entered on the Authentication Record does not match the original Prior Year AGI or Prior Year PIN entered on Form 8879, IRS e-file Signature Authorization.
Suggested Solutions: The primary taxpayer’s Prior Year AGI or the Prior Year PIN, along with the taxpayer DOB, are the “shared secrets” used to validate the Self-Select PIN the taxpayer has chosen to authenticate the signature PIN.
Verify that the taxpayer is eligible to use the Self-Select PIN Method. There are several factors that determine the use of a Self-Select PIN. (For more information visit the Self-Select PIN Method for e-file or the Practitioner PIN Method for e-file.)
Did the taxpayer amend their Prior Year return? The original Prior Year AGI is required. Verify the Prior Year AGI by viewing a copy of the taxpayer’s original Prior Year 1040.
If the taxpayers’ filing status has changed and the change is...
-to Married Filing Jointly, then each taxpayer must use their individual original Prior Year AGI or PIN from their respective returns.
or
-from Married Filing Jointly, then each taxpayer must use the same Prior Year AGI or PIN from the Prior Year joint return.
Advise the taxpayer to call 1-800-829-1040 to validate their primary Prior Year AGI.
If the primary AGI data entered is incorrect, make the corrections and retransmit the return.
If the taxpayer is not eligible to use the Self-Select PIN method or if the
information is unavailable, you may choose to use the Practitioner PIN method which does not validate the “shared secrets” information.
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