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Category: Illinois

Illinois Reject Codes LEGACY

0001 IL-1040 and Summary Records must be present for each tax return.

0002 Money and Numeric Fields -significant money fields must be right-justified and zero-filled. Money fields must be all whole dollars. All other significant numeric fields must be rightjustified and zero-filled. All nonsignificant money fields must be blank. All other nonsignificant fields must be blank unless otherwise specified in the record layouts. Percentage and Ratio Fields - significant percentage and ratio fields must be left-justified, zero- filled, and positive value only. Date Fields - significant date fields with a length of eight positions must contain eight numeric characters in YYYYMMDD format. Where various dates are allowed or the date is not known, the date field should contain “00000000”.

0003 The tax period must be “200612”.

0004 The Primary Social Security Number/Individual Taxpayer Identification Number (SEQ 0010) must be present and numeric. The Secondary SSN (SEQ 0030) must be present and numeric for filing status Married Filing Jointly (SEQ0131) and Married Filing Separately (SEQ 0132).

0007 Street Address (SEQ 0080) is alphanumeric and can have no leading or consecutive embedded spaces. The field must not be blank. The only special characters allowed are space, hyphen (-), and slash(/). If there is no street address the literal “NONE” should be entered in this required field. The format of this field should follow that of the federal electronic return.

0008 The Zip Code contained in IL-1040, Zip Code (SEQ 0095) requires a valid Street Address in IL-1040, Street (SEQ 0080).

0013 All fields must contain the type of data specified in the record layouts. Alphanumeric fields must be left-justified and blank-filled unless otherwise specified.

0019 The Routing-Transit-Number (RTN) (SEQ 0950) must be nine numerics. The first two positions must be 01 through 12 or 21 through 32. The RTN must be present on the valid RTN file and the bank must be capable to receive Electronic Funds Transfers. The Depositor-Account-Number (SEQ 0972) is alphanumeric and left-justified if fewer than seventeen positions in length. When the Checking-Acct-Ind (SEQ 0960) or the Savings-Acct-Ind (SEQ 0970) is set to “X”, then the RTN (SEQ 0950) and the DAN (SEQ 0972) must be present.

0020 IL-1040, Primary Last Name (SEQ 0051), Primary Suffix (SEQ 0052), Primary First Name (SEQ 0056), and Primary Middle Initial (SEQ 0057) must be the same as on the taxpayer’s Federal electronic return. Primary Last Name (SEQ 0051) and Primary First Name (SEQ 0056) must not be blank. Primary Last Name (SEQ 0051) must not be the same as Primary First Name (SEQ0056). When Married Filing Joint status, Secondary Last Name (SEQ 0053), Secondary Suffix (SEQ 0054), Secondary First Name (SEQ 0058), and Secondary Middle Initial (SEQ 0059), must be the same as on the taxpayer’s Federal return. Married Filing Joint status returns must contain Primary Last Name (SEQ 0051), Secondary Last Name (SEQ 0053), Primary First Name (SEQ 0056), and Secondary First Name (SEQ 0058). Allowable special characters are blank and hyphen (-) in Primary Last Name (SEQ 0051), Primary First Name (SEQ 0056), Secondary Last Name (SEQ 0053), and Secondary First Name (SEQ 0058). IDOR will make changes to this name field to meet our processing requirements.

0021 Care-Of-Name (SEQ 0070) is alphanumeric and can have no leading or consecutive embedded spaces. The only special characters allowed are space, ampersand (&), hyphen (-), slash(/), and percent (%). Care-of-Name (SEQ 0070) must be blank if any of the following IL-1040 foreign address fields, (SEQ 0062), (SEQ 0064), or (SEQ 0066) are present.

0022 IL-1040, State (SEQ 0087) must contain state abbreviations as on the Standard Postal Service abbreviations for States, U.S. Possessions and Military Overseas Addresses. IL-1040, State (SEQ 0087) must be blank if any of the following IL-1040 foreign address fields, (SEQ 0062), (SEQ 0064), or (SEQ 0066) are present.

0023 City field (SEQ 0083) must be significant, left-justified, contain a minimum of three alpha characters, and blank-filled when transmitted in fixed format. The City field must contain only alpha characters or spaces.

0024 IL-1040 address fields, Care-of-Name (SEQ 0070), Street (SEQ 0080), City (SEQ0083), State (SEQ 0087), and Zip (SEQ 0095), must be blank if any of the following IL-1040 foreign address fields, (SEQ 0062), (SEQ 0064), or (SEQ 0066) are present.

0025 IL-1040 foreign address fields, Foreign Street Address (SEQ 0062), Foreign City, State or Province, Postal Code (SEQ 0064), and Foreign Country (SEQ0066), must be blank if any of the following IL-1040 address fields, (SEQ 0070), (SEQ 0080), (SEQ 0083), (SEQ 0087), or (SEQ 0095) are present.

0027 Summary Record, Electronic Return Originator Name (SEQ 0010) must be significant. Summary Record, EFIN of Originator (SEQ 0020) must be significant and equal to Tax Return Record, EFIN of Originator (SEQ 0008).

0029 The EFIN must be for an authorized electronic filer.

0030 The data records of the tax return must be in the following sequence: Return, Schedules, Forms, U.S. Forms, U.S. Schedules, U.S. Statements, and Summary. Page numbers must be consecutive and sequential.

0033 Fields on a record must not be longer than specified in the record layouts.

0034 For each record, significant data must be present following the Record ID.

0035 Field Sequence numbers for each record must be in ascending order and valid for that record.

0036 Each data field is preceded by the applicable “Field Sequence Number” which is enclosed by square bracket field delimiters, “[” and “]”. If the brackets are missing or mismatched the return will be rejected.

0044 If a page number in the Record ID is duplicated, the return will be rejected.

0045 The format and content of the Record ID that begins each type of record must be exactly as required in the file specifications. The Primary Social Security Number must be consistent in the Record IDs of all data records for a tax return.

0051 Each statement number reference occurring in a data field (“STMbnn”) must have a corresponding Statement. Each Statement Record may be referenced only once. Statement references in the Tax Return should be in ascending, numerical sequence; and must not be duplicated.

0052 Statement Records are used only when the lines of data to be entered exceeds spacing allowed on a form or schedule. If the statement data can fit on the form, it should not be in a separate statement. For each statement, LN01, LN02, LN03, and LN04 must be present. The fields on a Statement Line (LNnn) Record must be in the same format and sequence as they appear in the record layouts. Only one group of related fields can be entered per Statement Line (LNnn) Record. All Statement line numbers must be in ascending, consecutive, numerical sequence.

0053 The total number of Statement Records cannot exceed the total number of Statement References within a Tax Return. Statement Records do not have to be consecutive, but they must be in ascending order.

0060 The RSNs in each Return Record must be in ascending, numerical sequence within the transmission. However, the RSNs do not have to be consecutive.

0061 The DCNs in each Return Record must be in ascending, numerical sequence within the transmission. However, the DCNs do not have to be consecutive.

0062 The first two digits of the DCN must be zero (00).

0064 The year digit in the DCN must be “7”.

0071 SSNs with either group or serial sequence containing all zeros will be rejected. The Primary SSN/ITIN (SEQ 0010) and Secondary SSN/ITIN (SEQ 0030) must be all numerics, cannot be all blanks, not all zeros nor all nines. When Secondary SSN/ITIN (SEQ 0030) is present, it must not equal the Primary SSN/ITIN (SEQ 0010). In addition, these SSN/ITINs must fall within one of the following acceptable ranges:
001-01-0001 through 699-99-9999
700-01-0001 through 733-99-9999
750-01-0001 through 763-99-9999
764-01-0001 through 899-99-9999
900-70-0000 through 999-80-9999
Note: See the relationship between Filing Status and Secondary SSN under Error Code 514.

0123 The following fields of the Form W-2 must be significant:
• Employer Identification Number (SEQ 0040)
• Employer Name Control (SEQ 0045)
• Employer Name (SEQ 0050)
• Employer Address (SEQ 0060)
• Employer City/State/ZIP (SEQ 0070, 0073, and 0075)
• Employee SSN (SEQ 0080)
• Employee Name (SEQ 0090)
• Employee Address (SEQ 0100)
• Employee City/State/ZIP (SEQ 0110, 0113, and 0115)
• Wages (SEQ 0120)
• The W-2 Indicator (SEQ 0590) equal to “N” or “S”
The Employee SSN (SEQ 0080) must be equal to the Primary SSN/ITIN or the Secondary SSN/ITIN on the IL-1040 (SEQ 0010 or SEQ 0030). Illinois State Income Tax (SEQ 0400, SEQ 0470, SEQ 0520, or SEQ 0570) must be less than State Wages (SEQ 0390, SEQ 0460, SEQ 0515, or SEQ 0560).

0124 For each Form W-2G that is present, Payer Name Control (SEQ 0015), Payer Name (SEQ 0020), and Payer Identification Number (SEQ 0026) must be present on the Form Record. The SSN (SEQ 0150) must be present and equal to the Primary SSN/ ITIN or the Secondary SSN/ITIN on the IL-1040 (SEQ 0010 or SEQ 0030). Illinois State Income Tax Withheld (SEQ 0210) must be less than Gross Winnings (SEQ 0040).

0125 For each Form 1099-R that is present, Payer Name Control (SEQ 0015), Payer Name (SEQ 0020), and Payer Identification Number (SEQ 0050) must be present on the Form Record. The SSN (SEQ 0060) must be present and equal to the Primary SSN/ITIN or the Secondary SSN/ITIN on the IL-1040 (SEQ 0010 or SEQ 0030). Illinois State Income Tax Withheld (SEQ 0240 or SEQ 0280) must be less than State Distribution (SEQ 0255 or SEQ 0300).

0126 For each Form 1099-G that is present, Payer Name Control (SEQ 0015), payer Name (SEQ 0020), and Payer Identification Number (SEQ 0050) must be present on the Form Record. The Recipient's SSN (SEQ 0060) must be present and equal to the Primary SSN/ITIN or the Secondary SSN/ITIN on th eIL-1040 (SEQ 0010 or SEQ 0030). Illinois State Income Tax Withheld must be lss than Illinois Unemployment Compensation Amount (SEQ 0110). Form 1099-G, State Name (SEQ 0190) must be "IL".

0151 Number of logical records in the electronic return, including U.S. records, must be in agreement with Summary Record (SEQ 0040).

0152 Number of Forms W-2 in the electronic return must be in agreement with Summary Record (SEQ 0050).

0153 Number of Forms W-2G in the electronic return must be in agreement with Summary Record (SEQ 0060).

0154 Number of Forms 1099-R in the electronic return must be in agreement with Summary Record (SEQ 0070).

0155 Number of Illinois schedule records in the electronic return must be in agreement with Summary Record (SEQ 0080). (SEQ 0080) should only reflect Illinois Schedules.

0156 Total number of Illinois form records including Forms W-2, W-2G, 1099-R, IL-4562, and ILPayment in the electronic return must be in agreement with Summary Record (SEQ 0090).

0500 Returns received after the final cutoff date for transmissions will be rejected. (See Illinois Electronic Filing Calendar for date.).

0501 The ETIN in the RSN must be for an authorized electronic transmitter registered in the Illinois Electronic Filing Program.

0508 The nine-digit ZIP Code (SEQ 0095) may contain a five-digit ZIP. If nine is intended, no spaces or hyphens are allowed. If five is intended, there are no leading or imbedded spaces; the first five characters are numeric; and, the last four characters are blanks or zeros. When state is “IL” the five-digit ZIP Code must be greater than 60000 and less than 63000, or equal to 47591, 52601, 52761, 63343, 63461, 63673.

0511 Dependent Claimed Count (SEQ 0371) is numeric. When Married Filing Joint status (SEQ 0131), must not be greater than “2”. When Single or Head of Household (SEQ 0130), Married Filing Separate (SEQ 0132), or Widowed (SEQ 0133), must not be greater than “1”.

0512 When Married Filing Joint (SEQ 0131), Primary Over 65 Exempt Box (SEQ 0400), and Secondary Over 65 Exempt Box (SEQ 0410), may each contain an “X” or be blank. Total 65 or Older Exempt Count (SEQ 0415) may not exceed “2” and must equal the sum of (SEQ 0400) and (SEQ 0410), when present. When Single or Head of Household (SEQ 0130), Married Filing Separate (SEQ 0132), or Widowed (SEQ 0133), Primary Over 65 Exempt Box (SEQ 0400) may contain an “X” or be blank. Secondary Over 65 Exempt Box (SEQ 0410) must be blank.Total 65 or Older Exempt Count (SEQ 0415) may not exceed “1” and must equal (SEQ 0400), when present.

0513 When Married Filing Joint (SEQ 0131), Primary Blind Exempt Box (SEQ 0401), and Secondary Blind Exempt Box (SEQ 0411), may each contain an “X” or be blank. Total Blind Exempt Count (SEQ 0425) may not exceed “2” and must equal the sum of (SEQ 0401) and (SEQ 0411), when present. When Single or Head of Household (SEQ 0130), Married Filing Separate (SEQ 0132), or Widowed (SEQ 0133), Primary Blind Exempt Box (SEQ 0401) may contain an “X” or be blank. Secondary Blind Exempt Box (SEQ 0411) must be blank. Total Blind Exempt Count (SEQ 0425) may not exceed “1” and must equal (SEQ 0401), when present.

0514 The Filing Status (SEQ 0130, SEQ 0131, SEQ 0132, SEQ 0133) must be indicated. Only one may be set to “X”. If the Secondary SSN (SEQ 0030) is present then Filing Status (SEQ 0131) or (SEQ 0132) must be set to “X”.

0515 Farmer Box (SEQ 0627) will contain “X” if Farmer Box is indicated; else, blank.

0517 IL-1040, Other Additions Total (SEQ 0230) is numeric and must equal Schedule M, Total Other Additions (SEQ 0090). Schedule M must be present in the electronic transmission.

0518 Total Income (SEQ 0250) is numeric and must be equal to the total of (SEQ 0200 + SEQ 0210 + SEQ 0230).

0520 Federally-Taxed Retirement and Social Security (SEQ 0280) is numeric and must be supported by transmitting the U.S. 1040, Pages 1 and 2 or U.S. 1040A, Pages 1 and 2 with the electronic return.

0528 IL-1040, Other Subtractions Total (SEQ 0330) is numeric and must equal Schedule M, Total Other Subtractions (SEQ 0430). Schedule M must be present in the electronic transmission.

0529 U.S. Obligations (SEQ 0310) is numeric and, if greater than $1,500, must be supported by transmitting the U.S. Schedule B or U.S. Schedule 1 with the electronic return.

0530 If present in a return, the U.S. 1040 and U.S. Schedule B, or the U.S. 1040A and U.S. Schedule 1 must be complete and meet IRS requirements for form and structure.

0532 Total Subtractions (SEQ 0350) is numeric and must be equal to the total of (SEQ 0280 + SEQ 0290 + SEQ 0300 + SEQ 0310 + SEQ 0330).

0533 Base Income (SEQ 0360) is numeric, must not be less than zero and must be equal to (SEQ 0250 minusSEQ 0350).

0535 These fields are not used and must be blank for this filing season.
IL-1040:
• IL-1299-C Box (SEQ 0335) is unused.
• Credit-Schedule-1299-C (SEQ 0550) is unused.
• IL-2210 Box (SEQ 0625) is unused.
• CRD Amount (SEQ 0925)
• CRD Number (SEQ 0930)
• CRD Expiration Date (SEQ 0940)
• CRD Authorization (SEQ 0945)
IL Schedule M:
• Additions Other Income, Line 8 (SEQ 0075, SEQ 0080)
• Distributive Share of subtractions, Line 11 (SEQ 0110)
• Valuation limitation Schedule F, Line 19 (SEQ 0190)
• Dividend subtraction Schedule 1299-C, Line 20 (SEQ 0200)

0540 IL-1040, Nonresident Box (SEQ 0460) is alpha and is equal to “X” for nonresidents or blank for full-year Illinois residents. When this box is set equal to “X”, all of the following is required:
• IL-1040, Part-year Resident Box (SEQ 0461) must be blank
• IL-1040, Net Income (SEQ 0450) must be blank
• Schedule NR must be present and Schedule NR (SEQ 0010) must be blank
• IL-1040, Line 14, NR Base Income (SEQ 0470) is equal to Schedule NR, Line 50, IL Portion of Base Income (SEQ 0870)
• IL-1040, Line 15, Tax (SEQ 0490) is equal to Schedule NR, Line 56, Tax (SEQ 0930)

0541 IL-1040, Part-year Resident Box (SEQ 0461) is alpha and equal to “X” for part-year residents or blank for full-year Illinois residents. When this box is set equal to “X”, all of the following is required:
•IL-1040, Nonresident Box (SEQ 0460) must be blank
•IL-1040, Net Income (SEQ 0450) must be blank
•Schedule NR must be present and Schedule NR (SEQ 0010) must be blank
•IL-1040, Line 14, NR Base Income (SEQ 0470) is equal to Schedule NR Line 50, IL Portion of Base Income (SEQ 0870)
•IL-1040, Line 15, Tax (SEQ 0490) is equal to Schedule NR, Line 56, Tax (SEQ 0930)
•For Single or Head of Household (SEQ 0130), Married Filing Separate (SEQ 0132), or Widowed (SEQ 0133) status, Schedule NR, Primary Taxpayer IL Residency From and To dates (SEQ 0030 & SEQ 0040) must be present and fall within the current tax year “2006”.
•For Married Filing Joint (SEQ 0131) status, Schedule NR Primary Taxpayer IL Residency From and To dates (SEQ 0030 & SEQ 0040) or Schedule NR Secondary Taxpayer IL Residency From and To dates (SEQ 0031 & SEQ 0041) must be present and fall within the current tax year “2006”.
•Schedule NR “From” dates (SEQ 0030 & SEQ 0031) must not be greater than the Schedule NR “To” dates. (SEQ 0040 & 0041).

0542 IL-1040, NR Base Income (SEQ 0470) is numeric, significant, and not less than zero when IL-1040, Nonresident Box (SEQ 0460) or IL-1040, Part-year Resident Box (SEQ 0461) contain an “X”. When IL-1040, NR Base Income (SEQ 0470) is present, the Schedule NR must be part of the electronic transmission.

0543 Standard Exemption Allowance (SEQ 0380) is numeric and must be equal to Federal Exemption Count (SEQ 0370) times $2,000. Dependent Exemption Allowance (SEQ 0390) is numeric and must be equal to Dependent Claimed Count (SEQ 0371) times $2,000. 65 or Older Exemption Allowance (SEQ 0420) is numeric and must be equal to Total 65 or Older Exempt Count (SEQ 0415) times $1,000. Blind Exemption Allowance (SEQ 0430) is numeric and must be equal to Total Blind Exempt Count (SEQ 0425) times $1,000.

0544 Total Exemption Allowance (SEQ 0440) is numeric and must be equal to the sum of Standard Exemption Allowance (SEQ 0380) plus Dependent Exemption Allowance (SEQ 0390) plus 65 or Older Exemption Allowance (SEQ 0420) plus Blind Exemption Allowance (SEQ 0430).

0545 IL-1040, Net Income (SEQ 0450) is numeric, must not be less than zero, and must be equal to (SEQ 0360 minus SEQ 0440). If Net Income (SEQ 0450) calculates to a negative amount, it must contain zero. Must be blank when IL-1040, Nonresident box (SEQ 0460) or IL-1040, Part-year Resident box (SEQ 0461) contain an “X”.

0550 IL-1040, Line 15, Tax (SEQ 0490) is numeric, must not be less than zero, and must be equal to IL-1040, Line 13, Net Income (SEQ 0450) times 3 percent (.03) for residents, or equal to Schedule NR, Line 56, Tax (SEQ 0930), when IL-1040, Nonresident Box (SEQ 0460) or IL-1040, Part-year Resident Box (SEQ 0461) contain an “X”.

0551 IL-1040, Line 16, Tax Repeated (SEQ 0499) must be equal to IL-1040, Line 15, Tax (SEQ 0490).

0552 If IL-1040, Total Pay-Credit (SEQ 0560) is greater than IL-1040, Tax (SEQ 0490), then IL-1040, Overpayment (SEQ 0600) must be equal to (SEQ 0560 minus SEQ 0490); else, blank.

0553 If IL-1040, Tax (SEQ 0490) is greater than IL-1040, Total Pay-Credit (SEQ 0560), then IL-1040, Tax Due (SEQ 0610) must be equal to (SEQ 0490 minus SEQ 0560); else, blank.

0554 IL-1040, Total Contributions (SEQ 0650) is numeric and must be equal to the sum of (SEQ 0630 through SEQ 0642).

0555 IL-1040, Total Penalty and Donations (SEQ 0660) is numeric and must be equal to the sum of (SEQ 0620 + SEQ 0650).

0560 IL Tax Withheld (SEQ 0500) is numeric and, if it is greater than zero, at least one of Forms W-2, W-2G, or 1099-R must be present in the return. The total amounts on all the Illinois wage forms must equal IL Tax Withheld (SEQ 0500). The number of W-2’s, W-2G’s, 1099-R’s and the total of all forms must agree with the Summary Record. W-2 – Use State Income Tax 1 (SEQ 0400), State Income Tax 2 (SEQ 0470), State Income Tax 3 (SEQ 0520), or State Income Tax 4 (SEQ 0570) when the corresponding W-2, State Name 1 (SEQ 0370), State Name 2 (SEQ 0440), State Name 3 (SEQ 0490), or State Name 4 (SEQ 0540) equal “IL”. Only 1 State Name field, 1 through 4, may contain “IL”. W-2G – Use State Income Tax Withheld (SEQ 0210) when State Name (SEQ 0200) indicates “IL”. 1099-R – Use State Income Tax Withheld 1 (SEQ 0240) or State Income Tax Withheld 2 (SEQ 0280) when State Name 1 (SEQ 0246) or State Name 2 (SEQ 0286) equal “IL”. State Name 1 and State Name 2 may not BOTH contain “IL”.

0561 IL-1040, Credit to Other States (SEQ 0520) is numeric and significant for Full- year Illinois Residents only. IL-1040, Nonresident Box (SEQ 0460), IL-1040, Part-year Resident Box (SEQ 0461), and IL-1040, NR Base Income (SEQ 0470) must be blank. Schedule CR must be present in electronic transmission.

0563 IL-1040, Credit Property Tax (SEQ 0526) is numeric, must not be less than zero, and may not be greater than Tax (SEQ 0490) minus Credit Schedule CR (SEQ 0520) nor greater than 5 percent (.05) of Property Tax (SEQ 0524). Property Tax (SEQ 0524) must be present when Credit Property Tax (SEQ 0526) is present. Credit Property Tax (SEQ 0526) is only allowed for full-year and part-year Illinois residents.

0564 Education Expenses (SEQ 0534) is numeric, must not be less than zero, and must equal Schedule ED, Line 1, Total Qualified Expenses (SEQ 0310). Credit Education Expense (SEQ 0536) is numeric and must equal Schedule ED, Line 10, IL Education Expense Credit (SEQ 0400). Credit Education Expense (SEQ 0536) must not be greater than $500 or must equal the lesser of (SEQ 0534) less $250, times 25 percent (.25) or IL-1040, Line 15, Tax (SEQ 0490) less the total of IL-1040, Line 19, Credit Schedule CR (SEQ 0520) plus Line 20, Property Tax Credit (SEQ 0526). Credit Education Expense (SEQ 0536) is only allowed for full-year and part-year Illinois residents.

0565 Fed Earned Income Credit (SEQ 0544) is numeric and must equal Earned Income Credit from the U.S. 1040, Line 66a, or U.S. 1040A, Line 40a, and cannot be greater than $4,536.

0566 IL Earned Income Credit (SEQ 0546) is numeric, must not be less than zero, and must equal the lesser of Fed Earned Income Credit (SEQ 0544) times 5 percent (.05), then times 100 percent (1.00) for Illinois residents or times the ratio from the IL Schedule NR (SEQ 0890), if present, or IL-1040, Line 15, Tax (SEQ 0490) less the sum of Credit Schedule CR (SEQ 0520) plus Property Tax Credit (SEQ 0526) plus Credit Education Expense (SEQ 0536). When IL-1040, IL-Earned-Income-Qualifying Child Box (SEQ 0547) equals “X”, IL Earned Income Credit (SEQ 0546) is numeric and must equal Fed Earned Income Credit (SEQ 0544) times 5 percent (.05), then times 100 percent (1.00) for Illinois residents or times the ratio from the IL Schedule NR (SEQ 0890), if present, for part-year Illinois residents with Schedule NR “to dates” (SEQ 0040) and/or (SEQ 0041), equal to “20061231” (12/31/2006).

0567 Total Pay-Credit (SEQ 0560) is numeric and must be equal to the sum of (SEQ 0500 + SEQ 0510 + SEQ 0520 + SEQ 0526 + SEQ 0536 + SEQ 0546).

0568 If Overpayment (SEQ 0600) is greater than Total Penalty and Donations (SEQ0660), then Overpay Less Contributions (SEQ 0670) must be numeric and equal to Overpayment (SEQ 0600) minus Total Penalty and Donations (SEQ 0660); else, blank.

0569 Overpayment Carry Forward (SEQ 0680) is numeric and may not be greater than Overpay Less Contributions (SEQ 0670), nor less than zero.

0570 Refund (SEQ 0690) is numeric and must be equal to Overpay Less Contributions (SEQ 0670) minus Overpayment Carry Forward (SEQ 0680), but may not be less than zero.

0571 Amount Owed (SEQ 0700) is numeric and must be equal to Tax Due (SEQ 0610) plus Total Penalty and Donations (SEQ 0660) or if overpayment (SEQ 0600) is less than Total Penalty and Donations (SEQ 0660), then Total Penalty and Donations (SEQ 0660) minus Overpayment (SEQ 0600).

0584 Schedule NR, Line 20B, IL Portion of Federal Total Income (SEQ 0480) is numeric and must equal the sum of Lines 5 through 19, Column B only.

0585 Schedule NR, Line 36B, IL Portion of Federal Adjustment to Income (SEQ 0670) is numeric and must equal the sum of Lines 22 through 35, Column B only.

0586 Schedule NR, Line 38B, IL Portion of Federal AGI (SEQ 0690) is numeric and must equal Line 20B (SEQ 0487) minus 36B (SEQ 0670).

0588 Schedule NR, Line 41B, IL Portion of Total Income (SEQ 0750) is numeric and must equal the sum of Lines 38 through 40, Column B only.

0589 Schedule NR, Line 45B, IL Portion of Total Subtractions (SEQ 0860) is numeric and must equal the sum of Lines 42 through 44, Column B only.

0590 Schedule NR, Line 46B, IL Portion of Total Base Income (SEQ 0870) is numeric, must not be less than zero, and must equal Line 41B (SEQ 0750) minus Line 45B (SEQ 0860).

0591 Schedule NR, Line 47, IL-1040 Base Income (SEQ 0880), must equal IL-1040, Line 9, Base Income (SEQ 0360) when Schedule NR, Line 46, IL Portion of Total Base Income (SEQ 0870) is greater than zero.

0592 Schedule NR, Line 48 (SEQ 0890) must equal Line 46 (SEQ 0870) divided by Line 47 (SEQ 0880). The answer should be rounded to the third decimal position to use in calculating Line 50 (SEQ 0910). However, since (SEQ 0890) is a ratio field, it must be transmitted using all six bytes designated in the record layout. Example: The answer 0.9336666 should be rounded to 0.934 and transmitted as ratio “093400”.

0593 Schedule NR, Line 49, Exemption Allowance (SEQ 0900) must be equal to the IL-1040, Line 10, Total Exemption Allowance (SEQ 0440).

0594 When a Schedule NR is part of the electronic return, the IL-1040, Nonresident Box (SEQ 0460) or the IL-1040, Part-year Resident Box (SEQ 0461) must be set to “X”.

0595 Schedule NR, Line 50 (SEQ 0910) must equal Line 48 (SEQ 0890) times Line 49 (SEQ 0900).

0596 Schedule NR, Line 51 (SEQ 0920) must not be less than zero and must equal Line 46 (SEQ 0870) minus Line 50 (SEQ 0910).

0597 Schedule NR, Line 52, Tax (SEQ 0930) must not be less than zero and must equal Line 51 (SEQ 0920) times 3 percent (.03).

0598 Schedule NR, Line 40A, Other Additions Total (SEQ 0730) is numeric, must not be less than zero, and must equal IL-1040, Line 3, Other Additions Total (SEQ 0230).

0599 Schedule NR, Line 448A, Other Subtractions Total (SEQ 0840) is numeric, must not be less than zero, and must equal IL-1040, Line 7, Other Subtractions Total (SEQ 0330).

0600 Schedule ICR, Line 13, Total Qualified Expenses (SEQ 1310) is numeric and must equal Schedule ICR, Line 7a, Total Education Expenses (SEQ 0710).

0601 Schedule ICR, Lines 12a through 12j, Student Last Name, Social Security Number, Grade, School Name, and School City are significant when corresponding Schedule ED, Student Total field is greater than zero. Only 1 Schedule ICR is allowed.

0602 If IL-1040, Line 18b, Schedule ICR-Nonrefundable (SEQ 0540) is greater than zero, Schedule ICR must be present in the electronic transmission.

0603 When Schedule ICR, Student Total field is greater than zero, the corresponding Schedule ICR, Lines 12a through 12j, Student SSN must not equal IL-1040, Primary SSN (SEQ 0010) or Secondary SSN (SEQ 0030) and must fall within the acceptable ranges as stated in IL-1348 Error Code 0071, or the acceptable ATIN range of 900-93-0000 through 999-93-9999.

0606 Schedule ICR, Line 13, Total Qualified Expenses (SEQ 1310) must equal the sum of Student Total fields, Lines 12a through 12j (SEQ 1207 + SEQ 1217 + SEQ 1227 + SEQ 1237 + SEQ 1247 + SEQ 1257 + SEQ 1267 + SEQ 1277 + SEQ 1287 + SEQ 1297).

0607 Schedule ICR, Line 7c, Eligible Expense Amount (SEQ 0730) must equal Schedule ICR, Line 7a, Total Education Expenses (SEQ 0710) minus $250 (Schedule ICR, Line 7b).

0608 Schedule ICR, Line 7d, Base Credit Amount (SEQ 0740) must equal the lesser of the Schedule ICR, Line 7c, Eligible Expense Amount (SEQ 0730) times 25% (.25) or $500.

0611 Schedule ED, Line 10, IL Education Expense Credit (SEQ 0400) is numeric and must equal the lesser of fields Base Credit Amount (SEQ 0340), Adjusted IL Tax Eligible Credit Amount (SEQ 0390) or $500.

0612 Schedule ICR, Line 9, Total Nonrefundable Credit (SEQ 0900) must not be less than zero and must equal Schedule ICR, Line 5, IL Property Tax Credit (SEQ 0500) plus Schedule ICR, Line 8, IL Education Expense Credit (SEQ 0800).

0613 Schedule ICR, Line 9, Total Nonrefundable Credit (SEQ 0900) must not be less than zero and must equal IL-1040, Line 18, Credit Schedule ICR-Nonrefundable (SEQ 0540).

0614 Schedule ICR, Line 1, IL1040 Tax Amount (SEQ 0100) must not be less than zero and must equal IL-1040, Line 15, Total Tax (SEQ 0494).

0615 Schedule ICR, Line 2, IL1040 Schedule CR Credit (SEQ 0200) must not be less than zero and must equal IL-1040, Line 17, Credit Schedule CR (SEQ 0520).

0616 Schedule ICR, Line 3, Net Tax (SEQ 0300) must not be less than zero and must equal Schedule ICR, Line 1, IL1040 Tax Amount (SEQ 0100) minus Schedule ICR, Line 2, IL1040 Schedule CR Credit (SEQ 0200).

0617 Schedule ICR, Line 4f, Eligible Property Tax Amt (SEQ 0440) must not be less than zero and must equal Schedule ICR, Line 4a, Property Tax (SEQ 0400) minus Schedule ICR, Line 4e, Business Property Tax Deduction Amt (SEQ 0420).

0618 Schedule ICR, Line 4g, Base Property Tax Credit (SEQ 0460) must not be less than zero and must equal Schedule ICR, Line 4cf, Eligible Property Tax Amt (SEQ 0440) times 5% (.05).

0619 Schedule ICR, Line 5, IL Property Tax Credit (SEQ 0500) must not be less than zero and must equal the lesser of Schedule ICR, Line 3, Net Tax (SEQ 0300) or Schedule ICR, Line 4dg, Base Property Tax Credit (SEQ 0460). IL Property Tax Credit (SEQ 0500) is only allowed for fullyear and part-year Illinois residents.

0620 Schedule ICR, Line 6, Net Tax Less IL Property Tax Credit (SEQ 0600) must not be less than zero and must equal Schedule ICR, Line 3, Net Tax (SEQ 0300) minus Schedule ICR, Line 5, IL Property Tax Credit (SEQ 0500).

0621 Schedule ICR, Line 10a, Federal EIC Amount (SEQ 1000) must not be less than zero and must equal Earned Income Credit from the U.S. 1040, Line 64a, or U.S. 1040A, Line 401a, and cannot be greater than $4,824 $5,657.

0622 Schedule ICR, Line 10b, Base EIC Credit (SEQ 1020) must not be less than zero and must equal Schedule ICR, Line 10a, Federal EIC Amount (SEQ 1000) times 5 percent (.05).

0623 Schedule ICR, Line 10c, EIC Ratio (SEQ 1040) must not be less than zero and must equal 100 percent (1.00) for Illinois residents or the ratio from the IL Schedule NR (SEQ 0890) for Nonresident or part-year residents.

0624 Schedule ICR, Line 10d, Calculated IL EIC (SEQ 1060) must not be less than zero and must equal Schedule ICR, Line 10b, Base EIC Credit (SEQ 1020) times Schedule ICR, Line 10c, EIC Ratio (SEQ 1040).

0625 Schedule ICR, Line 11, IL Earned Income Credit (SEQ 1100) must not be less than zero and must equal Schedule ICR, Line 10d, Calculated IL EIC (SEQ 1060).

0626 If Schedule ICR, Line 11, IL Earned Income Credit (SEQ 1100) is greater than zero, IL-1040, Line 1, AGI (SEQ 0200) must not be greater than $41,646 $48,279.

0627 If Schedule ICR, Line 11, IL Earned Income Credit (SEQ 1100) is greater than zero, Schedule M, Line 21 23, US Obligations (SEQ 0184) must not be greater than $2,950 $3,100.

0628 If Schedule ICR, Line 11, IL Earned Income Credit (SEQ 1100) is greater than zero, IL-1040, Line C, Filing Status (SEQ 0130) must not be equal to “3” for Married Filing Separate.

0629 If Schedule ICR, Line 11, IL Earned Income Credit (SEQ 1100) is greater than zero, IL-1040, Line 10b, Dependent Exemption Allowance (SEQ 0390) must not be greater than zero.

0630 If Schedule ICR, Line 11, IL Earned Income Credit (SEQ 1100) is greater than zero, IL-1040, Line A, Primary SSN (SEQ 0010) must not be an ITIN or ATIN.

0631 When Schedule ICR, Line 5, IL Property Tax Credit (SEQ 0500) is greater than zero, Schedule ICR, Line 4b, Property Index Number 1 (SEQ 0405) must be present. Must not contain all zeroes.

0640 Schedule G, Line 2, Total Donations (SEQ 0700) must not be less than zero and must be equal to the sum of Schedule G, Lines 1a through 1j, (SEQ 0630 + SEQ 0631 + SEQ 0632 + SEQ 0633 + SEQ 0634 + SEQ 0635 + SEQ 0636 + SEQ 0637 + SEQ 0638 + SEQ 0639).

0650 When Schedule CR is present in the electronic transmission, IL-1040, Nonresident Box (SEQ 0460) and IL-1040, Part-year Resident Box (SEQ 0461) must be blank. Schedule CR is limited to Full-year Illinois residents only.

0651 Schedule CR, Line 1A, Wages (SEQ 0100) minus Line 1B, Non-IL Wages (SEQ 0110) must not be less than the sum of Form W-2, Box 16, State Wages (SEQ 0390, 0460, 0515, or 0560) when Box 15, State (SEQ 0370, 0440, 0490 or 0540) equals “IL” and Schedule CR, Line 50, Iowa Box (SEQ 1010), Kentucky Box (SEQ 1020), Michigan Box (SEQ 1030) and Wisconsin Box (SEQ 1040) are blank.

0652 Schedule CR, Line 16A, Federal Total Income (SEQ 0400) must be equal to the sum of Lines 1A through 15A.

0653 Schedule CR, Line 16B, Non-IL Federal Total Income (SEQ 0410) must be equal to the sum of Lines 1B through 15B.

0654 Schedule CR, Line 32A, Federal Adjustments to Income (SEQ 0720) must be equal to the sum of Lines 18A through 31A.

0655 Schedule CR, Line 32B, Non-IL Federal Adjustments to Income (SEQ 0730) must be equal to the sum of Lines 18B through 31B.

0656 Schedule CR, Line 33A, Federal AGI (SEQ 0740) must be equal to Line 16A, Federal Total Income (SEQ 0400) minus Line 32A, Federal Adjustments to Income (SEQ 0720).

0657 Schedule CR, Line 33B, Non-IL Federal AGI (SEQ 0750) must be equal to Line 16B, Non-IL Federal Total Income (SEQ 0410) minus Line 32B, Non-IL Federal Adjustments to Income (SEQ 0730).

0658 Schedule CR, Line 34A, Federally Tax-exempt Interest (SEQ 0760) must not be less than zero, and must be equal to IL-1040, Line 2, Fed Exempt Interest (SEQ 0210).

0659 Schedule CR, Line 35A, Other Additions Total (SEQ 0780) must not be less than zero, and must be equal to IL-1040, Line 3, Other Additions Total (SEQ 0230).

0660 Schedule CR, Line 35B, Non-IL Other Additions Total (SEQ 0790) must not be less than zero, and must not be greater than Schedule CR, Line 35A, Other Additions Total (SEQ 0780).

0661 Schedule CR, Line 36A, Total Income (SEQ 0800) must not be less than zero, and must be equal to the sum of Line 33A, Federal AGI (SEQ 0740), plus Line 34A, Federally Tax-exempt Interest (SEQ 0760) plus Line 35A, Other Additions Total (SEQ 0780).

0662 Schedule CR, Line 36B, Non-IL Total Income (SEQ 0810) must not be less than zero, and must be equal to the sum of Line 33B, Non-IL Federal AGI (SEQ 0750), plus Line 34B, Non-IL Federally Tax-exempt Interest (SEQ 0770) plus Line 35B, Non-IL Other Additions Total (SEQ 0790).

0663 Schedule CR, Line 37A, Federally Taxed Retirement & SS (SEQ 0820) must not be less than zero, and must equal IL-1040, Line 5, Fed Tax Ret SS (SEQ 0280).

0664 Schedule CR, Line 38A, IL Income Tax Overpayment (SEQ 0840) must not be less than zero, and must equal IL-1040, Line 6, IL Tax Refund (SEQ 0300).

0665 Schedule CR, Line 39A, Other Subtractions Total (SEQ 0860) must not be less than zero, and must equal IL-1040, Line 7, Other Subtractions Total (SEQ 0330).

0667 Schedule CR, Line 39B, Non-IL Other Subtractions Total (SEQ 0870) must not be less than zero, and must not be greater than Schedule CR, Line 39A, Other Subtractions Total (SEQ 0860).

0668 Schedule CR, Line 40A, Total Subtractions (SEQ 0880) must not be less than zero, and must be equal to the sum of Line 37A, Federally Taxed Retirement & SS (0820), plus Line 38A, IL Income Tax Overpayment (SEQ 0840), plus Line 39A, Other Subtractions Total (SEQ 0860).

0669 Schedule CR, Line 40B, Non-IL Total Subtractions (SEQ 0890) must not be less than zero, and must be equal to Line 39B, Non-IL Other Subtractions Total (SEQ 0870).

0670 Schedule CR, Line 41A, Base Income (SEQ 0900) must not be less than zero and must be equal to Line 36A, Total Income (SEQ 0800) minus Line 40A, Total Subtractions (SEQ 0880).

0671 Schedule CR, Line 41B, Non-IL Base Income (SEQ 0910) must not be less than zero and must be equal to Line 36B, Non-IL Total Income (SEQ 0810) minus Line 40B, Non-IL Total Subtractions (SEQ 0890).

0672 Schedule CR, Line 52, IL Tax Due (SEQ 1060) is numeric and must equal IL-1040, Line 15, Tax (SEQ 0490).

0673 Schedule CR, Line 43, Schedule CR Decimal (SEQ 0940) must equal Schedule CR, Line 41B, Non-IL Base Income (SEQ 0910) divided by Schedule CR, Line 41A, Base Income (SEQ 0900) rounded to 3 decimal places. You must transmit all 6 bytes. If line 41B is greater than 41A, transmitt "100000".

0674 Schedule CR, Line 54, IL Tax Eligible for Credit (SEQ 1080) is numeric and must equal Schedule CR, Line 52, IL Tax Due (SEQ 1060) times Schedule CR, Line 43 Schedule CR Decimal (SEQ 0940).

0675 Schedule CR, Line 55, Schedule CR Tax Credit (SEQ 1090) is numeric and must equal the lesser of Schedule CR, Line 51, Total Tax Paid to Other States (SEQ 1050), Line 54, IL Tax Eligible for Credit (SEQ 1080).

0676 IL-1040, Line 17, Credit Schedule CR (SEQ 0520) is numeric and must equal Schedule CR, Line 55, Schedule CR Tax Credit (SEQ 1090).

0720 Schedule M, Line 12, Total Other Additions (SEQ 0090) is numeric, not less than zero, and must equal the sum of Schedule M, Lines 1 through 11.

0721 Schedule M, Line 12, Total Other Additions (SEQ 0090) is numeric, not less than zero, and must equal the IL-1040, Line 3, Other Additions Total (SEQ 0230).

0722 Schedule M, Line 20, Subtotal Other Subtractions (SEQ 0170) is numeric, not less than zero, and must equal the sum of Schedule M, Lines 13 through 19.

0724 Schedule M, Line 38, Total Other Subtractions (SEQ 0430) is numeric, not less than zero, and must equal the sum of Schedule M, Lines 20 (SEQ 0170 plus Lines 22 through 37.

0725 Schedule M, Line 38, Total Other Subtractions (SEQ 0430) is numeric, not less than zero, and must equal IL-1040, Line 7, Other Subtractions Total (SEQ 0330).

0726 When IL-1040, Filing Status (SEQ 0130) is equal to “1” for Single or Head of Household, “3” for Married Filing Separate, or “4” for Widowed, the sum of Schedule M, Line 13a, Bright Start (SEQ 0100), Schedule M, Line 13b, College Illinois (SEQ 0101) and Schedule M, Line 13c, Bright Directions (SEQ 0102) may not exceed $10,000.
When IL-1040, Filing Status (SEQ 0130) is equal to “2” for Married Filing Joint, the sum of Schedule M, Line 11 13a, Bright Start (SEQ 0100), Schedule M, Line 13b, College Illinois (SEQ 0101) and Schedule M, Line 13c, Bright Directions (SEQ 0102) may not exceed $20,000.

0730 When Schedule K-1-P is present in the transmission, the following fields are significant:
K-1-P, Step 1, Lines 0 – 4:
*Year Ending (SEQ 0045)
*Partnership Box (SEQ 0010) or S Corporation Box (SEQ 0015)
*Partnership S Corporation Name (SEQ 0020)
*Federal Employer Identification No (SEQ 0030)
*Apportionment Factor (SEQ 0040)
K-1-P, Step 2, Lines 5 – 9:
*Partner Shareholder Name (SEQ 0050)
*Partner Shareholder Address (SEQ 0060)
*Partner Shareholder City (SEQ 0063)
*Partner Shareholder State (SEQ 0065)
*Partner Shareholder Zip (SEQ 0067)
*Partner Shareholder SSN or FEIN (SEQ 0070)
*Share Percentage (SEQ 0080)
*Individual Box (SEQ 0090)

0731 Schedule K-1-P, Year Ending (SEQ 0045) must fall within the valid Month range of 01 – 12 and Year must be equal to the current tax year of return.

0732 When Schedule K-1-P, Partnership Box (SEQ 0010) is equal to “X”, Schedule K-1-P, S Corporation Box (SEQ 0015) must be blank. When Schedule K-1-P, S Corporation Box (SEQ 0015) is equal to “X”, Schedule K-1-P, Partnership Box (SEQ 0010) must be blank.

0733 When IL-1040, Nonresident Box (SEQ 0460) and IL-1040, Part-year Resident Box (SEQ 0461) are not equal to “X” or Schedule K-1-P, Apportionment Factor (SEQ 0040) is equal to “Investment Partnership”, Schedule K-1-P, Column B, Lines 10 – 48 (SEQ 0105, 0115, 0125, 0135, 0145, 0155, 0165, 0175, 0185, 0195, 0205, 0215, 0225, 0235, 0245, 0255, 0265, 0275, 0285, 0295, 0305, 0311, 0325, 0335, 0345, 0355, 0365, 0375, 0381, 0383, 0395, 0405, 0415, 0425, 0435, 0445, 0455, 0465, 0475 and 0485) must be blank.

0734 Schedule K-1-P, Apportionment Factor (SEQ 0040) must contain “1”, a ratio, or “Investment Partnership”. When Schedule K-1-P, Apportionment Factor (SEQ 0040) contains “1” or a ratio, all seven bytes must be transmitted as designated in the record layout. Example: “1” must be transmitted as “1000000”. Schedule K-1-P, Share Percentage (SEQ 0080) must contain a six byte ratio only. All six bytes must be transmitted as designated in the record layout. Example: “50%” must be transmitted as “050000”.

0735 For each Schedule K-1-P that is present, Partner Shareholder SSN or FEIN (SEQ 0070) must be present and equal to IL-1040, Primary SSN/ITIN (SEQ 0010) or IL-1040, Secondary SSN/ITIN (SEQ 0030).

0736 Schedule K-1-P, Line 9a, Individual Box (SEQ 0090) must be equal to “X” and Schedule K-1-P, Lines 9b through 9f (SEQ 0091, 0092, 0093, 0094 and 0095) must be blank.

0737 When Schedule K-1-T is present in the transmission, the following fields are significant:
K-1-T, Step 1, Lines 0 – 4:
*Year Ending (SEQ 0045)
*Trust Box (SEQ 0010) or Estate Box (SEQ 0015)
*Trust or Estate Name (SEQ 0020)
*Federal Employer Identification No (SEQ 0030)
*Apportionment Factor (SEQ 0040)
K-1-T, Step 2, Lines 5 – 8:
*Beneficiary Name (SEQ 0050)
*Beneficiary Address (SEQ 0060)
*Beneficiary City (SEQ 0063)
*Beneficiary State (SEQ 0065)
*Beneficiary Zip (SEQ 0067)
*Beneficiary SSN or FEIN (SEQ 0070)
*Individual Box (SEQ 0080)

0738 Schedule K-1-T, Year Ending (SEQ 0045) must fall within the valid Month range of 01 – 12 and Year must be equal to the current tax year of return.

0739 When Schedule K-1-T, Trust Box (SEQ 0010) is equal to “X”, Schedule K-1-T, Estate Box (SEQ 0015) must be blank. When Schedule K-1-T, Estate Box (SEQ 0015) is equal to “X”, Schedule K-1- T, Trust Box (SEQ 0010) must be blank.

0740 When IL-1040, Nonresident Box (SEQ 0460) and IL-1040, Part-year Resident Box (SEQ 0461) are not equal to “X”, Schedule K-1-T, Column B, Lines 9 – 47(SEQ 0095, 0105, 0115, 0125, 0135, 0145, 0155, 0165, 0175, 0185, 0195, 0205, 0215, 0225, 0255, 0285, 0291, 0305, 0315, 0325, 0335,
0345, 0355, 0361, 0363, 0375, 0385, 0395, 0405, 0415, 0425, 0435, 0445, 0455, 0457 and 0465) must be blank.

0741 Schedule K-1-T, Apportionment Factor (SEQ 0040) must contain “1” or a ratio. When Schedule K-1-T, Apportionment Factor (SEQ 0040) contains “1” or a ratio, all seven bytes must be transmitted as designated in the record layout. Example: “1” must be transmitted as “1000000”.

0742 For each Schedule K-1-T that is present, Beneficiary SSN or FEIN (SEQ 0070) must be present and equal to IL-1040, Primary SSN/ITIN (SEQ 0010) or IL-1040, Secondary SSN/ITIN (SEQ 0030).

0743 Schedule K-1-T, Line 8a, Individual Box (SEQ 0080) must be equal to “X” and Schedule K-1-T, Lines 8b through 8f (SEQ 0081, 0082, 0083, 0084 and 0085) must be blank.

0744 When one or more of the Schedule K-1-P and/or Schedule K-1-T schedules are present in the transmission, the following is required:
**Schedule M, Line 2, Partnership, S Corporation, Estate or Trust Gain (SEQ 0020) must not be less than the total amount of Schedule K-1-P, Column A, Lines 32 – 37 (SEQ 0320, 0330, 0340, 0350, 0360 and 0370) and Schedule K-1-T, Column A, Lines 30 – 35 (SEQ 0300, 0310, 0320, 0330, 0340 and 0350).
**Schedule M, Line 14, Partnership, S Corporation, Estate or Trust Loss (SEQ 0110) must not be greater than the total amount of Schedule K-1-P, Column A, Lines 38a – 48 (SEQ 0380, 0382, 0390, 0400, 0410, 0420, 0430, 0440, 0450, 0460, 0470 and 0480) and Schedule K-1-T, Column A, Lines 36a – 47 (SEQ 0360, 0362, 0370, 0380, 0390, 0400, 0410, 0420, 0430, 0440, 0450, 0456 and 0460).

0745 When one or more of the Schedule K-1-P and/or Schedule K-1-T schedules are present in the transmission and IL-1040, Nonresident Box (SEQ 0460) is equal to “X”, the following is required:
**Schedule NR, Line 40B, Other Additions Total (SEQ 0740) must not be less than the total amount of Schedule K-1-P, Column B, Lines 32 – 37 (SEQ 0325, 0335, 0345, 0355, 0365 and 0375) and Schedule K-1-T, Column B, Lines 30 – 35 (SEQ 0305, 0315, 0325, 0335, 0345 and 0355).

0746 When one or more of the Schedule K-1-P and/or Schedule K-1-T schedules are present in the transmission and IL-1040, Part-year Resident Box (SEQ 0461) is equal to “X”, Schedule NR, Line 40B, Other Additions Total (SEQ 0740) must not be less than the sum of the following:
*Schedule K-1-P, Column A, Lines 32 – 37 (SEQ 0320, 0330, 0340, 0350, 0360 and 0370) when Schedule K-1-P, Column B, Lines 32 – 37 (SEQ 0325, 0335, 0345, 0355, 0365 and 0375) are blank,
*Schedule K-1-T, Column A, Lines 30 – 35 (SEQ 0300, 0310, 0320, 0330, 0340 and 0350) when Schedule K-1-T, Column B, Lines 30 – 35 (SEQ 0305, 0315, 0325, 0335, 0345 and 0355) are blank,
*Schedule K-1-P, Column B, Lines 32 – 37 (SEQ 0325, 0335, 0345, 0355, 0365 and 0375)
*Schedule K-1-T, Column B, Lines 30 – 35 (SEQ 0305, 0315, 0325, 0335, 0345 and 0355)

 

0750 IL-4562, Line 4, Special Depreciation Addition Total (SEQ 0040), must equal Schedule M, Line 6, IL Special Depreciation Addition (SEQ 0060).

0751 IL-4562, Line 5c, Depreciation 30% Subtotal (SEQ 0070) is numeric and must equal the sum of (SEQ 0050 and SEQ 0060).

0752 IL-4562, Line 6 Depreciation 30% Subtotal (SEQ 0080) is numeric and must equal Line 5c Depreciation 30% Subtotal (SEQ 0070) times 0.429.

0753 IL-4562, Line 10, Special Depreciation Subtraction Total (SEQ 0100) is numeric and must equal the sum of (SEQ 0089 and SEQ 0090).

0754 IL-4562, Line 10, Special Depreciation Subtraction Total (SEQ 0100) must equal Schedule M,Line 19, IL Special Depreciation Subtraction (SEQ 0160).

0755 IL-4562, Line 7c, Depreciation 50% Subtotal (SEQ 0087) is numeric and must equal the sum of (SEQ 0085 and SEQ 0086).

0756 IL-4562, Line 7d, Depreciation 50% Subtotal (SEQ 0088) is numeric and must equal Line 7c, Depreciation 50% Subtotal (SEQ 0087) times 0.429 or amount from IL-4562, Line 7c (SEQ 0087).

0757 IL-4562, Line 8, Depr 30% Total Plus Depr 50% Total (SEQ 0089) is numeric and must equal the sum of Line 6, Depreciation 30% Total (SEQ 0080) plus Line 7d, Depreciation 50% Total (SEQ 0088).

0780 When Schedule MR is present in the electronic transmission, IL-1040, Line C, Filing Status (SEQ 0130) must be equal to “2” or “3”.

0781 When Schedule MR is present in the electronic transmission, Schedule MR, Step 1, Military Spouse SSN (SEQ 0010) must be present and equal to IL-1040, Line A, Primary SSN/ITIN (SEQ 0010) or Secondary SSN/ITIN (SEQ 0030).

0782 When Schedule MR, Box 1, Nonresident Military Spouse Box (SEQ 0020) is equal to “X”, Schedule MR, Box 2, IL Residents Box (SEQ 0030) must be blank. When Schedule MR, Box 2, IL Residents Box (SEQ 0030) is equal to “X”, Schedule MR, Box 1, Nonresident Military Spouse Box (SEQ 0020) must be blank.

0783 When Schedule MR, Box 1, Nonresident Military Spouse Box (SEQ 0020) is equal to “X”, Schedule MR, Line 1, State of Residency (SEQ 0025) must not be blank or equal to “IL”.

0784 When Schedule MR, Box 1, Nonresident Military Spouse Box (SEQ 0020) is equal to “X”, IL-1040, Line 12, Nonresident Box (SEQ 0460) or Part-year Resident Box (SEQ 0461) must be equal to “X”.

0785 When Schedule MR, Box 2, IL Residents Box (SEQ 0030) is equal to “X”, IL-1040, Line 12, Nonresident Box (SEQ 0460) and Part-year Resident Box (SEQ 0461) must be blank.

0805 The TRANB Record must be present.

0806 The Processing Site, Field 0040, of the TRANA Record, must be “S” for Springfield.

0820 The Julian Date cannot be more than two days prior to the Julian Date of the actual processing date, or more than one day after the processing date. All totals and counts in the RECAP Record must agree exactly with the program counts and amounts made during processing.

0822 Each transmission of returns for a particular Julian Date must have the Sequence number incremented by one. The first transmission, beginning after midnight, should have the Julian Date for the new day.

0823 If there is any unrecognizable or inconsistent control data, the transmission will be rejected. This includes structure of the Return Records such as record lengths, sentinels, terminus indicators, presence of Summary Records, etc. Byte counts must precede the Record ID for each page record; and, the count must equal the total number of characters contained in the page record. This count includes the Byte Count field, Record ID, page record fields, and the terminus character.

0825 The data records of the transmission must be in the following sequence: TRANA, TRANB, return records (1-500), and RECAP. The format of the TRANA, TRANB, and the RECAP Record must be exactly as shown in the record layouts.

0830 Total EFT count in RECAP will be compared with the program count of returns that have entries in those fields pertaining to direct deposit (SEQ 0950, 0960, 0970, 0972).

0831 Total return count in RECAP will be compared with the program count of returns in the transmission, that is, discrete Primary SSNs in the Record IDs. 0840 The ETIN plus transmitter's use code (Field 0040), Julian Date (Field 0050), and Transmission Sequence number (Field 0060) of the RECAP Record must agree with the corresponding fields of the TRANA Record (Fields 0060-0080). The ETIN in the TRANA must agree with the ETIN used by the transmitter to logon. All RSNs in the transmission must contain the ETIN, Julian Date, and Transmission Sequence from the TRANA.

0900 The Primary SSN/ITIN must not duplicate the Primary SSN/ITIN of any previously accepted return for the current tax year.

0901 Depositor Account Number (SEQ 0972) has been used on more than two previously accepted electronic returns.

0902 The DCN for the return must not be a duplicate with one filed previously for the current tax year.

0903 The Primary Drivers License or State ID Number (SEQ 0812) and/or Secondary Drivers License or State ID Number (SEQ 0822) has been used on a previously filed return for the current tax year.

0904 When Secondary Drivers License or State ID Number (SEQ 0822) is present, it must not equal the Primary Drivers License or State Id Number (SEQ 0812).

0908 For Online returns at least one of the following signature fields must be pres nt and valid on IDOR’s production file, Primary Taxpayer IL-PIN (SEQ 0810), Prior Year Adjusted Gross Income (SEQ 0811), Primary Taxpayers Drivers License Number (SEQ 0812), or Primary Taxpayer 9 digit Zip Code (SEQ 0813). If the Online return is Married Filing Joint status (SEQ 0131), at least 1 of the following Secondary Taxpayer fields must be present, Secondary Taxpayer IL-PIN (SEQ 0820), Prior Year Adjusted Gross Income (SEQ 0821), Secondary Taxpayers Drivers License Number (SEQ 0822), or Secondary Taxpayer 9 digit Zip Code (SEQ 0833).

0909 If PC Online return, all of the following Primary Taxpayer Drivers License signature fields Drivers License signature fields must be exactly as shown on the Illinois Drivers License or State ID,

0910 IL-Payment, Taxpayer’s Daytime Phone Number (SEQ 0090) is a required field and cannot equalall zeros or all blanks.

0911 IL-Payment, Primary SSN (SEQ 0010) must equal IL-1040, Primary SSN (SEQ 0010). For Married Filing Joint Status (SEQ 0131), IL-Payment, Secondary SSN (SEQ 0020) must equal IL-1040, Secondary SSN (SEQ 0030).

0912 IL-Payment, Routing-Transit-Number (RTN) (SEQ 0030) must be nine numerics. The first two positions must be 01 through 12 or 21 through 32, the RTN must be present on the valid RTN file, and the bank must be capable of processing Electronic Funds Transfers. IL-Payment, Bank-Account-Number (SEQ 0040) is alphanumeric and left-justified if fewer than seventeen positions in length. IL-Payment, Checking Account (SEQ 0050) or IL-Payment, Savings Account (SEQ 0051) must be equal to “X”, but not both.

 

0913 When IL-Payment, FTA code (SEQ 0070) is equal to "013", the year of the IL-Payment, Settlement Date (SEQ 0080) must equal the current processing year and the month/day cannot be later than October 31 of the current processing year.

0914 IL-Payment, Routing Transit Number (SEQ 0030) and Bank Account Number (SEQ 0040) have been used on more than 10 previously accepted returns.

0915 IL-Payment, FTA Code (SEQ 0070) must contain “013” or "012". When FTA Code (SEQ 0070) equals “013”, IL-Payment, State Tax Type Code (SEQ 0071) must contain “01”. When FTA Code (SEQ 0070) equals “012”, State Tax Type Code (SEQ 0071) must be blank.

0916 When IL-Payment, FTA Code (SEQ 0070) is equal to "013", IL-Payment, Amount of Tax Payment (SEQ 0060) must be greater than “0” and cannot be greater than IL-1040, Line 36, Amount Owed (SEQ 0700).

0917 The Total of IL-Payment records may not exceed five. No more than one IL-Payment record may be present with FTA Code (SEQ 0070) equal to “013” and no more than four IL-Payment records may be present with FTA Code (SEQ 0070) equal to “012”.

0919 The IL-1040 Direct Deposit information (SEQ 0950, 0960, 0970, 0972) are used for Direct Deposit only and must be blank when IL-1040, Line 34, Amount Owed (SEQ 0700) is greater than “0”.

0923 When IL-Payment, FTA Code (SEQ 0070) is equal to “012”, the year of the IL-Payment, Settlement Date (SEQ 0080) must be equal to the current processing year or the current processing year plus one.

0924 When more than one IL-Payment record with FTA Code (SEQ 0070) equal to “012” is present, Settlement Date (SEQ 0080) must not be the same Settlement Date of any prior or subsequent occurrence.

0925 When IL-Payment, FTA Code (SEQ 0070) is equal to “013”, the year of the IL-Payment, Tax Period End Date (SEQ 0085) must be equal to the current processing year minus one, month must be equal to “12” and day must be equal to “31”.

0926 When IL-Payment, FTA Code (SEQ 0070) is equal to “012”, the year of the IL-Payment, Tax Period End Date (SEQ 0085) must be equal to the current processing year, month must be equal to “12” and day must be equal to “31”.