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Category: Massachusetts

Massachusetts Reject Codes LEGACY

0001 Page 1 of the tax return must be present.

0003 The return is not for the current tax year.

0004 Line numbers within a statement must be in consecutive and ascending order, starting with line 1.

0005 There may be no more than 30 statement page records with a return.

0006 The taxpayer's Social Security number is blank.

0007 A part of the taxpayer's name or address is blank or exceeds the maximum number of characters.

0008 An Extension was filed later than April 15, 2008. Edited

0009 The M-2210 amount on the Form 1 must equal the penalty amount on the Form M-2210.

0010 Significant date fields with a length of eight positions must contain eight numeric characters in CCYYMMDD format. Where various dates are allowed, or the date is not known, the date field should contain 00000000. Significant date fields with a length of six positions must contain four numeric characters in CCYYMM format when transmitted in variable format.

0012 When the overpayment amount is greater than zero, the tax due amount should not be present.

0014 The Social Security number and name of the primary and/or spouse does not match DOR records.

0015 The filing status has not been selected.

0016 A return can only be rejected a maximum of five times. Once it is rejected for the fifth time it may not be filed electronically again.

0017 Statement records do not have to be consecutive, but must be in ascending order.

0018 For each statement; LNO1, LNO2, and LNO3 must be present and all line numbers must be in ascending, consecutive numeric sequence.

0020 Taxpayer First Name and Last Name can not have leading or consecutive embedded spaces. The only characters allowed are alpha, space, comma, ampersand (&), hyphen (-), and apostrophe ('). The leftmost position must be alpha.

0022 A maximum of two pages are allowed per statement.

0023 The City field on the of the taxpayer's address is not properly formatted.

0024 The number of statement references (STM nn) throughout the return cannot exceed the number of statements attached.

0025 The wages entered are negative. 0026 The Electronic Return Originator Name in the Summary Record must be present.

0027 The EFIN of the Originator in the Summary Record must be present and equal to the EFIN of the Originator of the Return.

0028 The Primary SSN on the return should be the same as the Primary SSN in the Tax Return Record ID.

0029 The EFIN of the originator of the return is not on DOR's list of approved EFIN's from the IRS.

0030 The data records of the tax return are not in the correct sequence.

0031 The Return Sequence Number Field in the Tax Return Record ID, in the Tax Return information, must be numeric.

0032 The Declaration Control Number (DCN) in the Tax Return Record ID in the Tax Return information must be numeric.

0036 The Schedule Occurrence Number of the Schedule Record ID and Form Occurrence Number of the Form Record ID must be significant and in ascending numerical sequence beginning with 01. NOTE: With multiple schedules or forms, the Page Number must be sequential within the Schedule Occurrence Number of a schedule or the Form Occurrence Number of a form.

0037 The Primary Social Security Number must be consistent in the Record IDs of all data records for a tax return.

0038 Tax after credits does not equal tax minus total credits on the return.

0039 The form records are not in the correct sequence.

0042 The deduction for spouse's FICA is entered, although taxpayer is not filing jointly.

0043 The format and content of the record identification information which begins each type of record must use the format outlined in the input specifications. If a page number in the Record ID is duplicated, the return will be rejected.

0044 Invalid Record ID on the incoming record. 0045 The maximum number allowed for a schedule/form has been exceeded. Edited Combined

0047 An amount on the return has been calculated incorrectly. Please refer to the acknowledgement to ascertain which form/schedule is producing the error.

0048 The dependent under 12 deduction is not equal to the number of dependents shown on the return multiplied by $3600.

0049 Both the child under 12 deduction and the child care expense deduction are being claimed. Only one or the other is allowed.

0050 The only valid entry in a Required Statement field, denoted with "@" in the Record Layouts, is a statement reference, i.e. "STMbnn".

0051 The number of dependents claimed for the dependents under 12/age 65 or over Deduction is incorrect.

0053 The number of statement records cannot exceed the number of statement references.

0055 The dependent deduction has been claimed, and the filing status is married filing separate.

0057 The over 65 exemption being claimed is incorrect.

0059 The blindness exemption amount is incorrect.

0060 The Return Sequence Number in the Return record information must be in ascending numerical sequence within a transmission. However, the RSNs within the transmission do not have to be consecutive.

0061 The DCN is incorrect.

0063 Married filing jointly returns require two taxpayers Social Security numbers.

0065 Married filing separate returns must contain the spouse's Social Security number.

0070 The primary Social Security number is not valid.

0071 The secondary Social Security number is not valid.

0072 The Value of following fields must be an "X" or blank: No Tax box.

0073 The Schedule NTS-L- NR/PY subtotal has been calculated incorrectly.

0074 The return is claiming No Tax status and the filing status is Married Filing Separate Return.

0075 The Interest and Dividends amount from Form 1 does not equal the amount from the Schedule B.

0076 Mass. bank interest reported on the Form 1 is different from the amount reported on Schedule B.

0077 The 12% Income amount on the Form 1, must equal adjusted gross 12% Income amount on the Schedule B.

0078 The Capital Gain Tax amount on the Form 1, must equal the Capital Gain Tax amount on the Schedule D or the Schedule DIS.

0079 Schedule D subtotal calculated wrong.

0080 The Schedule D-IS is not present.

0082 The refund amount is incorrect. The refund amount must equal: the overpayment amount minus; credit forward, interest, penalties and M-2210. Do not include M-2210 if exempt.

0083 The Schedule D-IS flag is checked and the Schedule D-IS is not present.

0084 The Total 5.3% (or optional 5.85) income on the Form 1 NR/PY does not equal the same field on the Schedule NTS-L-NR/PY.

0085 The adjustments to income amount on the Schedule NTS-L-NR/PY does not equal the sum of its parts. DeletedMerged into 0047.

0087 For the Schedule Y, amounts are present in lines 4 and/or 9, but no radio buttons are filled.

0089 The Total Tax amounts on the Form 1 NR/PY and the Schedule NTS-L-NR/PY are not equal.

0090 The Limited Income Credit on the Form 1 NR/PY and the schedule NTS-L-NR/PY are not equal.

0092 This Social Security number is not eligible to file electronically.

0093 Wages reported on the Form 1 are less then the sum of the wages from the W-2's.

0094 The Form 1 NR/PY, Line 14c amount is incorrect.

0095 The withholding amount shown on the return does not equal the sum of the withholding from all of the W-2's, W-2G's, etc.

0096 When Long-Term Capital Gains on Collectibles amount is greater than zero on the Schedule B, then Long Term Gains on Collectibles must be present on Schedule D or Schedule D-IS.

0097 The Rental Deduction amount is incorrect.

0098 When the cost of goods sold and/or operations is significant on Schedule C, then it must equal the amount on Schedule C-1.

0099 If the Business/Profession or farm income/loss amount is present on the return, then at least one SCH C or US SCH F must be present.

0100 The Total Credits on the Form 1 must equal the Limited Income Tax Credit plus Schedule Z credits.

0101 The election fund donation amount is incorrect. DeletedCombined 0101, 0106,0109,and 0117 into 0104.

0102 When Taxable Earned Income is less than $10, then the tax due must be 0.

0103 The Withholding amount is incorrect based on the information filed with the return. Edited Form 2-G withholding.

0104 The Massachusetts Election Contribution and/or Donation amount is incorrect. EditedCombined 0101, 0106,0109,and 0117 into 0104.

0105 The Total Tax Payment amount is incorrect based on the information filed with the return.

0106 The Massachusetts Election Contribution amount is incorrect. DeletedCombined 0101, 0106,0109,and 0117 into 0104.

0107 The EFW settlement date must be valid.

0108 If a refund is being claimed; the total tax payments must be greater than the tax after credits plus contributions.

0109 The Election Fund amount is incorrect. DeletedCombined 0101, 0106,0109,and 0117 into 0104.

0110 The address field is not properly formatted.

0111 The first position or character entered in the Street Address must be alphanumeric.

0112 The following fields cannot be blank: Address, City/Town, State, First Name or Last name.

0113 The Schedule TDS is present and the box on the Form 1 is not checked, or the Schedule TDS is not present and the box on the Form 1 is checked.

0115 When the filing the status is Single or Head of Household then the Spouse's Social Security number should be blank.

0116 A line item that is significant requires a statement, yet no statement is present.

0117 The Massachusetts Election Campaign Fund amount is incorrect. DeletedCombined 0101, 0106,0109,and 0117 into 0104.

0118 On the Form 1 NR/PY, Total Working Days must equal working days outside Mass. plus working days inside Mass.

0119 The credit forward amount applied to the next tax year exceeds the Overpayment minus any penalties.

0120 Electronic Funds Withdrawals cannot be warehoused with a settlement date greater than 04/15/08. Edited

0122 There is missing or invalid information on a Form W-2. EditedCombined 0122, 0123 into 0122.

0123 Information on a Form W-2 is missing. DeletedMerged into 0122.

0124 For each Form W-2G that is present, payer name and payer identification must be present.

0125 The payer name and payer identification is missing from the 1099R.

0126 The paid preparer's information on the Form 1 is incorrect.

0127 The wages on a W-2 are less than the state tax withheld.

0129 If the Total Payment amount is equal to the Tax after Credits plus Contributions and Use Tax amount, then the Refund amount, Credit Forward amount and Overpayment amount must be equal to zero.

0130 The Total Exemptions amount is not correct.

0131 Total other Income from Schedule X does not equal other Income on the Form 1.

0132 Total other Deductions from Schedule Y does not equal other Deductions on the Form 1.

0133 The Schedule Z credit amount does not match the Form 1 Schedule Z credit amount.

0135 The Brownfield's Credit has been claimed, but the Brownfield's certificate number is not present.

0136 The Film Incentive Credit has been claimed, but the Film Incentive certificate number is not present.

0137 The Medical Device Credit has been claimed, but the Medical Device certificate number is not present.

0138 The Total Deduction amount is incorrect.

0139 The Social Security number on one of the following forms: W-2 or 1099-R does not match either the primary or secondary Social Security numbers on theForm 1.

0141 The No tax status is incorrect. EditedCombined 0141, 0142 into 0141.

0142 The return does not qualify for No Tax Status, but it was claimed on the return. Deleted/Merged into 0141.

0143 The Commuter Deduction amount is incorrect.

0144 The Form M-4868 end date is not 12/31/07. Edited Date changed. 0

0145 The number of legally blind exemptions must be 0, 1 or 2.

0146 A non-numeric value was sent in an acknowledgement file field that was supposed to be numeric (as per Records Layout Specifications).

0147 Schedule C has reported wages on line 25 and the EIN is missing on the Schedule C.

0148 The return does not qualify for the Limited Income Credit, but it was claimed on the return.

0149 A return can only claim two blindness exemptions if the filing status is married filing jointly.

0150 The maximum child care deduction amount is incorrect.

0151 Number of Logical Records in Tax Return must equal the total logical record count computed by the DOR.

0152 Number of Forms W-2 must equal the number of forms W-2 computed by the DOR.

0153 Number of Forms W-2G (Field [0060] - SUM) must equal the number of forms W-2G computed by the DOR.

0154 Number of Forms 1099-R must equal the number of forms 1099-R computed by the DOR.

0155 Number of Schedule Records must equal the number of schedule records computed by the DOR.

0156 Number of Form Records must equal the number of form records computed by the DOR.

0157 Number of Statement Record Lines must equal the number of statement record lines computed by the DOR.

0158 The bank interest amount is incorrect.

0159 The bank interest exemption amount is incorrect.

0160 The Total Income amount is incorrect.

0161 The Taxpayer's and/or Spouse's FICA amount is incorrect. EditedCombined 0161, 0162 into 0161.

0162 The spouse's FICA amount is incorrect. DeletedMerged into 0161.

0163 The Rental Deduction amount is incorrect.

0164 The Home Heating Fuel deduction cannot be claimed if the filing status is Married Filing Separate. Deleted

0165 The Income after Deductions amount is incorrect.

0166 When filing status is Head of Household, then the personal exemption must be $6,375. DeletedMerged into 0705.

0167 The Home Heating Fuel deduction cannot exceed $800. Deleted

0168 The Home Heating Fuel deduction cannot be claimed if you exceed AGI limits: $50,000 for Single and $75,000 for Married Filing Joint or Head of Household. Deleted

0169 When the filing status is Single or Married Filing Separate then the personal exemption must be $4,125. DeletedMerged into 0705.

0170 When the filing status is Married Filing Jointly then the personal exemption must be $8,250. DeletedMerged into 0705.

0171 The return indicates that a Schedule D-IS is present, but the Schedule D-IS flag is not checked. Edited

0172 The extension has a payment amount and the banking information is missing/incomplete.

0173 The sum of all the statutory Schedule C's income is not greater than or equal to the sum of all the statutory W-2's.

0174 The Schedule DI is required for this return. 0175 The Income after Exemptions amount is not correct.

0176 A statement is required for a Form NR/PY when the difference between line 3 and line 14f is greater than 10%.

0177 The 12% income amount and/or the 12% tax amount is incorrect.

0178 An extension has already been accepted containing this SSN, this apparent duplicate extension is being rejected. Deleted

0179 You have entered a negative amount where you cannot enter a value less then zero.

0181 The Form 1 NR/PY must be a Part Year Resident, Nonresident or filing as both non-resident and part year resident.

0182 The Nonresident box is checked and there is information in the Part Year Resident date fields.

0183 The Part Year resident box is checked and there is no information in the Part Year resident date fields.

0184 The Part Year Resident total days reported on the return is incorrect.

0185 The Tax on the return is incorrect.

0186 For Part Yr resident Form 1 NR/PY, no values should be reported on lines 13 and 14.

0187 The return qualifies for the Limited Income Credit, but it was not claimed on the return.

0188 The Tax after Credits plus Voluntary Contributions and Use Tax amount is incorrect.

0189 The Tax Due amount is incorrect.

0190 The Total Tax amount is incorrect.

0191 The Overpayment has been calculated incorrectly.

0192 The Home Energy Efficiency Credit cannot exceed $600 for a residential dwelling or $1000 for a multi-unit dwelling.

0193 The extension payment amount is zero and bank information is present.

0194 Overpayment and Tax Due cannot both be present.

0195 The blindness exemption amount is incorrect.

0196 The Form 1 NR/PY is claiming the Limited Income Credit or is claiming No Tax Status and the Schedule NTS-L-NR/PY is not present.

0199 The return is entitled to the Limited Income Tax Credit, but the amount taken does not match the DOR calculated amount.

0200 If the deduction and exemption ratio is present, the total income must be greater than zero.

0201 The Dependent Exemption amount is incorrect.

0202 If claiming the Earned Income Credit, the Amount from the US Return and the number of qualifying children must be present.

0203 The age 65 or over Exemption amount is incorrect.

0204 The Blindness Exemption amount is incorrect.

0205 The Mass. EIC amount is incorrect.

0206 For a Form 1-NR/PY the Total 5.3% income, line 12 must equal line 14a.

0207 For Form 1-NR/PY, line 14b Interest income must be the smaller of the Mass. bank interest or the exemption.

0208 The Mass EIC amount is incorrect.

0209 The Total Income amount is incorrect.

0210 The Total income amount (line 14f) is incorrect.

0211 The Deduction and Exemption ratio is incorrect.

0213 The Total Exemptions amount is incorrect.

0216 The Rental Deduction amount is incorrect.

0218 The Schedule NTS-L-NR/PY has been filed with a resident return.

0220 The Wages, Salaries, Tips, And Other Employee Compensation amount is incorrect.

0224 The Mass Bank Interest Exemption amount is incorrect.

0227 The number of US Schedule F's has exceeded the limit.

0228 The return indicates an M-2210 penalty, but the Form M-2210 is not present.

0229 The EFW Payment Amount must be significant when the tax due amount is significant and the following EFW Information is present: Bank Account Number, Bank Routing Number, and Bank Account Type.

0230 The payment with the return exceeds the Tax Due amount.

0231 The total exemptions amounts do not agree. (Form 1 lines 2f and 18, Form NR/PY Lines 4f and 22)

0232 The Alimony amount and/or the Taxable IRA amount is incorrect.

0233 The Social Security number on the M-2210 is different from either of the Social Security numbers on the return.

0234 When the exception to the M-2210 is checked on the Form 1, then one of the exceptions to the underpayment penalty must be checked on the Form M-2210.

0235 When the exception to the M-2210 is checked on the Form M-2210, then one of the exceptions to the underpayment penalty must be checked on the Form 1.

0236 The current year tax amount on the Form M-2210 must equal current year tax amount on the Form 1.

0237 The total credits on the return must equal the total credits on the Form M-2210.

0238 The Balance amount on the Form M-2210 is incorrect.

0240 When the exception to the M-2210 is checked on the Form 1, then the Form M-2210 must be present.

0243 The Rental, Royalty, Remic, Partnership, S Corp, Trust, Income/Loss amount on the return must equal the amount on Schedule E.

0244 If filing Schedule US F, SchUSF-Page1 must be present.

0245 If the Senior Circuit Breaker credit is greater than zero, the Schedule CB must be present.

0246 The return does not qualify for the Senior Circuit Breaker Credit.

0247 The living quarters status on the Schedule CB should be either "R" or "H".

0248 The assessed value of the principal residence on the Schedule CB is greater than zero, but the living quarters status is not "H".

0249 The Senior Circuit Breaker Credit amount is incorrect.

0251 The Total Mass. Income amount on the Schedule CB is incorrect.

0252 The Dependent Exemption amount on the Schedule CB is incorrect.

0253 The Over 65 Exemption amount on the Schedule CB is incorrect.

0254 The Blindness Exemption amount on the Schedule CB is incorrect.

0255 The Exemptions from Income amount on the Schedule CB is incorrect.

0256 The Qualifying Income on the Schedule CB is incorrect.

0257 The Qualifying Income level has been exceeded for the Schedule CB.

0258 Your living quarters status is Renter and you filled in a line pertaining to Homeowners on the Schedule CB.

0259 Your living quarters status is Homeowner and you filled in a line pertaining to Renters on the Schedule CB.

0260 The Line 15 amount on the Schedule CB is incorrect.

0261 The Line 17 amount on the Schedule CB is incorrect.

0262 The Line 18 amount on the Schedule CB is incorrect.

0263 The Line 19 amount on the Schedule CB is incorrect.

0264 The total Schedule CB credit cannot exceed $900.

0265 The Schedule CB credit must equal the CB credit taken on the Form 1.

0266 The total Amount of Rent paid is greater than zero on the Schedule CB, thus twenty-five percent of the total rent and the landlord's information must be present.

0267 The line 21 amount on the Schedule CB is incorrect.

0268 The line 23 amount on the Schedule CB is incorrect.

0269 The Unemployment Compensation amount must exceed the Unemployment Withholding amount.

0270 The return has both a Schedule D and a Schedule D-IS.

0271 For a Part Year Resident return or a return filing as both a non-resident and part year resident, total days as a Massachusetts resident must be present.

0272 The Massachusetts State Lottery winnings are not reported on the correct line and/or the amount is incorrect.

0700 The Schedule HC is required for this return.

0701 The Schedule HC date of birth(s) are not present on the schedule.

0702 The Schedule HC, Page 1 is not completed properly.

0703 The Schedule HC, Page 2 is not completed properly.

0704 The Schedule HC-A is missing.

0705 The personal exemption amount taken is incorrect and/or does not agree with the Schedule HC.

0706 The Schedule HC-A is incorrect.

0720 The Schedule R/NR is required for this return.

0721 The Schedule R/NR part 2, section A, column C, lines 15a and/or 15b are incorrect.

0722 A value from the Schedule R/NR does not agree with the corresponding value on the Form 1 NR/PY.

0740 Schedule D-IS part 3, line 23 amount does not agree with the amount from part1 and/or part 2.

0741 The Schedule D-IS, part 3, line 25 amount is incorrect.

0750 The Refundable Film Credit is incomplete and/or missing.

0751 The Refundable Film Credit amount is incorrect.

0760 The Grantor/Owner Identification Number and the Entity’s Identification number must both be present and the Grantor/Owner Identification Number must be equal to the primary or secondary SSN on the return.

0761 The Form 2-G has not been completed properly.

0801 The transmission file could not be processed due to unrecognizable data.

0802 For a transmission file, there should be at least one complete tax return or tax extension present.

0803 For a transmission file, the TRANA record must be present.

0804 For a transmission file, the RECAP record must be present.

0805 For a transmission file, the TRAN B record must be present.

0806 For a transmission file, the TRANA record must be the first record.

0807 For a transmission file, the RECAP record must be the last record.

0808 For a transmission file, the TRANB record must be the next record after the TRANA record.

0818 For transmission files, no files should be submitted after the filing season has ended.

0819 For a transmission file, the ETIN must be that of a DOR approved Transmitter.

0821 For a transmission file, the total return count in the RECAP record must match the DOR computed count.

0824 For a transmission file, the EFIN of the Transmitter must be present and should be numeric.

0825 For a transmission file, the data records must be in the following sequence; TRAN A, TRAN B, return records, and RECAP record.

0840 For a transmission file, the ETIN plus the transmitter's use code, Julian date and transmission sequence number of the RECAP record must agree with the corresponding fields of the TRAN A record.

0900 A return has been previously accepted using the primary Social Security number.

0901 The same Social Security number occurs on more than one return within the same transmission.

0902 A declaration control number of a return must not duplicate another DCN on a previously accepted return for the current processing year.

0903 A return has been previously accepted using the spouse's Social Security number

0906 The same Social Security number occurs as both a primary and secondary SSN within the same transmission.

0999 There are more than 96 errors for this return.