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Category: Minnesota

Minnesota M1 Reject Codes LEGACY

0001 Processing site is not “S” The processing site in the TRANA record must be “S”.

0002 Invalid format - checkbox A checkbox field must be the single character “X”.

0003 ETIN has been suspended The ETIN in the TRANA record must not be suspended.

0004 Transmitter Production/Test Code is not correct. The TranA Transmission production/test code field must contain a literal value of “P” for production region or “T” for test region.

0005 Unexpected end of file.

0006 Transmitter is not authorized to send this type of return/transmission.

0007 Invalid format – field too long. The field exceeds the maximum length.

0008 Total return count in RECAP record not equal to number of returns The total return count in the RECAP record must equal the number of returns in the transmission.

0009 EIN does not match EIN in our database The EIN in the TRANA record must match the EIN for the ETIN on our database.

0011 Invalid record format. Record does not end with “#”.

0012 Invalid ETIN. The ETIN in the RECAP record must match the ETIN in the TRANA record.

0014 TRANA date out of range. The date in the TRANA record must be in the range of tomorrow and three days ago. That is, we will accept a transmission dated one day in the future [i.e., tomorrow], but not two days in the future. We will also accept a transmission that is dated three days in the past.

0016 Statement not valid for this field. This field cannot contain a statement reference.

0024 Unexpected form in M1PR return.

0025 Invalid format – alpha. An alpha field may contain only upper case letters and spaces.

0026 Invalid format – alphanumeric. An alphanumeric field may contain only case letters [A-Z or a-z], numbers [0-9], and spaces.

0027 Record length incorrect or missing record terminating character “#”. All records must be the correct length [as specified in bytes 1-4 of the record]. The last character in the record must be “#”.

0028 Undefined ETIN. The ETIN in the TRANA record must be defined in our database.

0029 Field is not significant. A field was encountered that is not significant. Either a numeric field is zero and a field is empty [or contains only spaces].

0030 Invalid format – maximum length exceeded. The data must not exceed the maximum length defined for this field.

0032 Mismatched Julian date and sequence in TRANA and RECAP records. The Julian date and sequence in the RECAP record must match the Julian date and sequence in the TRANA record.

0033 form is not valid for this return type. A form was encountered that is not valid for the return type.

0034 Unknown return type in transmission.

0036 Missing TRANA record. The first 120 bytes must be the TRANA record.

0039 Page 2 of a form is not preceded by page 1 of a form.

0040 Record length format error.

0043 Unspecified parsing error within return.

0044 Missing TRANB record. The second 120 bytes must be the TRANB record.

0045 The fixed portion of a record cannot be processed. All or part of the fixed data is missing in the record header.

0046 Unknown form type in transmission.

0047 Julian date does not match the regular date in TRANA record. The Julian date in the TRANA record must match the regular date in the TRANA record.

0050 Transmission must not contain unprintable (high ASCII) characters.

0054 Invalid format - numeric. A numeric field may contain only the digits 0 through 9. It may not contain spaces or a decimal point.

0055 ETIN EFIN mismatch. The EFIN in the TRANA record must match the EFIN for the ETIN in our database.

0059 Multiple TRANA, TRANB, or RECAP record. There must be only one TRANA, one TRANB, and one RECAP record in the file.

0060 The taxpayer must be a registered profile in the department system to file sales tax returns.

0060 The taxpayer must be a registered profile in the department system to file withholding tax returns.

0061 Missing RECAP record. The last 120 bytes must be the RECAP record. Ignoring, or course, any extraneous characters at the end of the transmission.

0063 Production/test code mismatch. The production/test code in the TRANA record must match that in the transmission database.

0064 Syntax error in variable length fields.

0065 Field sequence number not defined for this form. A field sequence number was encountered that is not defined for this form in Minnesota's system. If field sequence is correct, contact Minnesota for assistance.

0066 Number of occurrences of a specific form exceeds maximum allowable. The number of occurrences of a specific form exceeds maximum allowable.

0067 Parsing error – for future use.

0071 Invalid format – signed numeric. A signed numeric field may contain only digits, except that the right most character may be either plus ["+"] or minus ["-"]. Spaces will not be allowed, and unsigned numeric is always positive.]

0072 Invalid start of record sentinel.

0073 The use code in the RECAP record does not match the use code in the TRANA record. The use code in the RECAP record must match the use code in the TRANA record.

0076 Invalid format – date. A date field must be digits formatted as CCYYMMDD and must be a valid date between 1850 and 2050.

0077 Parsing error – for future use.

0080 Duplicate transmission. The Julian date and sequence in the TRANA record must not have been previously transmitted during the current year. For production mode only.

0081 Transmission format for return does not match specified tax period.

0083 TRANA record type is not “V”. The record type in the TRANA record must be “V”. We will not accept fixed format transmissions.

0086 Field sequence number repeated in a form. A field sequence number occurs more than once in the same form.

0087 Non-numeric Julian date or sequence in TRANA record. The Julian date and sequence in the TRANA record must be numeric.

0088 The system was unable to successfully complete the return processing due to an environmental issue. The general response by preparers to this error should to resubmit the return for processing. However, if a problem is repeatedly encountered on the same return, contact Minnesota for assistance.

0089 Invalid format – percentage. A percentage fields must be 6 digits. The decimal point is assumed to be between the first and second digits.

0091 Page 2 of a form is preceded by page 1 of a different form.

0092 TRANA transmission format is not “A”. The transmission format in the TRANA record must be “A”.

0093 EIN mismatch in TRANA and TRANB records. The EIN in the TRANA record must match the EIN in the TRANB record.

0099 The period end date cannot be determined for this return. The return cannot be processed with an invalid period end date.

0100 One or more withholding tax returns are duplicated within the same transmission. Duplicate returns are not permitted.

0100 One or more sales tax returns are duplicated within the same transmission. Duplicate returns are not permitted.

0104 M1CD 0290 On form M1CD, Line 12 qualified earned income percent [M1CD.0290] must equal Minnesota source earned income Line 11 [M1CD.0280] divided by federal earned income Line 10 [M1CD.0270].

0105 M15 0460 On form M15, Line 19(D) [M15.0460] must equal Line 18 (D) 15.0450] divided by 365 [366 for leap year]. 016 M1WFC 0120 If Line 4 answer is No [M1WFC.0145], Line 3 [M1WFC.0120] must be reater than or equal to $6,740 ($8,740 if married filing jointly) withno qualifying children. Line 3 must be greater than or equal to $17,60 ($19,600 if married filing jointly) with one qualifying child. Line 3must be greater than or equal to $20,880 ($22,880 if married filing ointly) with two or more qualifying children. Otherwise, Line 4 [M1WFC.045] answer is invalid.

0107 BANK 0030 On form BANK, the bank account number is invalid. (Account number must be letters, numbers, or hyphens only.)

0108 M1 1080 On form M1, paid [or volunteer] preparer identification number [M1.1080] must be numeric, or it must be a valid PTIN [first character is "P" or "S" followed by numerals).

0111 M1NR 0175 On form M1NR, Line 7A [M1NR.0175] must equal federal farm income or loss [fed1040.0520] on form 1040.

0114 forms must not contain invalid fields. One or more fields accompanying the return is not defined.

0115 M1CRN 0070 On form M1CRN, Line 6 [M1.CRN.0070] must equal Line 23 [M1NR.0325] on form M1NR.

0121 M1MT 0010 On form M1MT, Line 1 [M1MT.0010] must equal federal adjusted gross income [M1.0490] on form M1.

0122 M1LTI 0100 On form M1LTI, Line 8A [M1LTI.0100] must equal the lesser of Line 6A [M1LTI.0090] or $100.

0123 M1 0890 On form M1, Line 25 total tax amount due [M1.0890] must equalMinnesota tax Line 23 [M1.0870] plus non-game wildlife contribution Line 24 [M1.0880].

0124 ETP 0070 On form ETP, Line 4 [ETP.0070] must equal Line 3 [ETP.0060] multiplied by 30%.

0125 KS 0090 On form KS, partner domestic address [KS.0090, KS.0100, KS.0110, KS.0120] or foreign address [KS.0130, KS.0140, KS.0150] must be significant.

0127 M1 0160 On form M1, primary taxpayer death date [M1.0160] must be a valid date in the past.

0129 M1CD 0220 On form M1CD, Line 5 additional nontaxable income amount [M1CD.0210] requires a description [M1CD.0220].

0130 M1 0650 On form M1, Line 9 total subtractions [M1.0650] must equal sum of subtractions Line 5 through 8 [M1.0550, M1.0560, M1.0570, M1.0640].

0132 M1W 0950 On form M1W, subtotal for additional 1099s must equal the sum of 1099s [M1WPG2.1100] on M1WPG2.

0136 M1MT 0110 On form M1MT, Line 11 [M1MT.0110] must equal Line 18 [fed1040schA.0380] of federal Schedule A.

0140 M1CR 0120 On form M1CR, Line 9 [M1CR.0120] must equal Line 1 [M1CR.0020] divided by Line 8 [M1CR.0110], and Line 9 must not exceed 100%.

0141 JOBZ 0030 On form JOBZ, the following fields must be significant: name of taxpayer [JOBZ.0020], Minnesota tax ID # or social security # [JOBZ.0030], name of qualified business [JOBZ.0040], name of zone [JOBZ.0050], business approval date [JOBZ.0070], and benefit start date [JOBZ.0080].

0142 M1ED 0400 On form M1ED, qualifying child 3 [M1ED.0400, M1ED.0410, M1ED.0420, M1ED.0430] information must be complete.

0144 M1 1120 On form M1, electronic return type indicator [M1.1120] is invalid.

0146 SUM 0260 The electronic postmark date [SUM.0260] is not valid for this return. The return must be filed within three and one half years of the due date.

0147 M1 0420 On form M1, filing status [M1.0420] on state return must equal federal filing status [fed1040.0130, fed1040A.0130]. Otherwise, filing status is missing.

0149 M1CD 0300 On form M1CD, Line 13 part-year resident, nonresident and American Indian child credit [M1CD.0300] must equal Line 9 [M1CD.0260] multiplied by Line 12 [M1CD.0290] and must equal credit on form M1 Line 28 [M1.0930].

0155 JOBZ 0130 On form JOBZ, type of taxpayer (and only one type) must be significant [JOBZ.0080, JOBZ.0090, JOBZ.0100, JOBZ.0110, JOBZ.0120, JOBZ.0130, JOBZ.0140].

0159 M1CD 0280 On form M1CD, Line 11 Minnesota source earned income [M1CD.0280] must not be greater than federal earned income Line 10 [M1CD.0270]. 9/13/2006

0163 The percentage received is not a valid format. Valid format is six digits with no decimals or space, and the decimal is assumed between the first and second digits.

0165 JOBZ 0150 On form JOBZ, description of other type of taxpayer [JOBZ.0150] is required if other type of taxpayer [JOBZ.0140] is checked.

0167 M15 0280 On form M15, Line 19(B) [M15.0280] must equal Line 18(B) [M15.0270] divided by 365 [366 for leap year].

0169 M1ED 0480 On form M1ED, Line 8C [M1ED.0470] requires organization providing instruction Line 8 [M1ED.0480]. 0171 M1LTI 0110 On form M1LTI, Policy #2 information must include name of insured [M1LTI.0110], insurance company [M1LTI.0120], and policy # [M1LTI.0130].

0179 JOBZ 0200 On form JOBZ, Line 5A [JOBZ.0200] must equal sum of Lines 1A through 4A [JOBZ.0160, JOBZ.0170, JOBZ.0180, JOBZ.0190].

0182 KPI 0280 On form KPI, partner distributive share [KPI.0280] must not be negative.

0183 JOBZ 0260 On form JOBZ, Line 5B [JOBZ.0260] must equal sum of Lines 1B through 4B [JOBZ.0220, JOBZ.0230, JOBZ.0240, JOBZ.0250].

0189 M1CR 0070 On form M1CR, Line 4 [M1CR.0070] must equal Line 4a [M1CR.0050] minus Line 4b [M1CR.0060]. Line 4 must not be negative.

0190 M1WFC 0120 If Line 4 answer is Yes [M1WFC.0140], Line 3 [M1WFC.0120] must be less than $6,740 ($8,740 if married filing jointly) with no qualifying children. Line 3 must be less than $17,600 ($19,600 if married filing jointly) with one qualifying child. Line 3 must be less than $20,880 ($22,880 if married filing jointly) with two or more qualifying children. Otherwise, Line 4 [M1WFC.0140] answer is invalid. 9/13/2006

0191 M1ED 0370 On form M1ED, Line 12B [M1ED.0370] must equal the sum of lines 7B through 11B [M1ED.0280, M1ED.0310, M1ED.0340, M1ED.0345, M1ED.0350].

0194 Contact the Minnesota Department of Revenue for assistance with processing this return. The department will manually correct this error on a case-by-case basis. The form occurrence numbers for each form and schedule must be sequential beginning with 0000001. Gaps are not permitted in form occurrence numbers.

0195 M1 0600 DELETED RULE 9/13/2006

0197 JOBZ 0280 On form JOBZ, Line 5C [JOBZ.0280] must equal Line 5A [JOBZ.0200] divided by Line 5B [JOBZ.260]. If Line 5B equals zero, Line 5C must equal zero.

0198 M15 0010 On form M15, Line 1 [M15.0010] Minnesota Income Tax must equal Line 26 [M1.0870] on form M1.

0199 M1CD 0010 On form M1CD, qualifying child 1 [M1CD.0010] is a statement record on the state return, and this must match the federal return [fed2441.0110, fedSch2.0110, MN2441.0110].

0201 BANK 0010 On form BANK, the bank information is incomplete. The following are required: bank account type [BANK.0010, BANK.0015], routing number [BANK.0020], account number [BANK.0030], payment date [BANK.0040] and payment amount [BANK.0050].

0202 M1NR 0135 On form M1NR, Line 3A [M1NR.0135] must equal federal business income or loss [fed1040.0440] on form 1040.

0204 KF 0060 Name suffix [KF.0060] must be a valid value. Valid values are "II", "III", "IV", "V", "VI", "VII", "JR", and "SR".

0208 M1 0475 On form M1, Line B IRA, pensions, and annuities [M1.0475] reported on state return must equal federal taxable IRA [fed1040.0480, fed1040A.0480] plus taxable pensions and annuities [fed1040.0495, fed1040A.0495].

0209 JOBZ 0290 On form JOBZ, Line 6C [JOBZ.0290] must equal Line 6A [JOBZ.0210] divided by Line 6B [JOBZ.270]. If Line 6B equals zero, Line 6C must equal zero.

0210 M1CD 0110 On form M1CD, care provider 1 [M1CD.0110] is a statement record on the state return, and this must match the federal return [fed2441.0010, fedSch2.0010, MN2441.0010].

0211 M1ED 0530 On form M1ED, Line 12C [M1ED.0530] must equal the sum of lines 7C through 11C [M1ED.0440, M1ED.0470, M1ED.0500, M1ED.0505, M1ED.0510].

0212 M1 0900 On form M1, Line 26state withholding [M1.0900] must equal withholding from form M1W Line 4 [M1W.1200].

0213 M1R 0060 On form M1R, Line 5b [M1R.0060] plus Line 6a [M1R.0075] must be greater than or equal to federal taxable social security benefits [1040.0557, 1040A.0557] on form 1040/1040A.

0214 M1M 0030 On form M1M, the sum of Line 1 [M1M.0010] plus Line 2 [M1M.0020] on form M1M can not be greater than Line 8b [fed1040.0385, fed1040A.0385] on form 1040 or form 1040A. If reciprocity [M1M.0240] is claimed, error check is not performed.

0215 M1MT 0300 On form M1MT, Line 27 [M1MT.0300] must equal Line 26 [M1MT.0290] multiplied by 6.4%.

0224 M1MT 0035 On form M1MT, Line 4 [M1MT.0035] must equal the sum of Line 4 [M1M.0040] and Line 6 [M1M.0060] and Line 7 [M1M.0070] on form M1M.

0225 M1 0640 On form M1, Line 8 [M1.0640] other subtractions from income must equal Line 33 [M1M.0350] subtraction on form M1M. For reciprocity, Line 22 [M1M.0240] on form M1M must be greater than zero and reciprocity subtraction must equal Line 1 [M1.0500]. If Line 1 is negative, Line 8 must equal zero.

0227 M1LS 0100 On form M1LS, Line 10 [M1LS.0100] must equal Line 9 [M1LS.0090] multiplied by 5.

0229 M1WPG2 0750 On form M1WPG2, Minnesota tax withheld on 1099's [M1WPG2.0750] requires selection [M1WPG2.0710], 7-digit Minnesota state ID number [M1WPG2.0730], and income amount [M1WPG2.0740].

0230 M1CR 0040 On form M1CR, Line 3 [M1CR.0040] must equal Line 1 [M1CR.0020] divided by Line 2 [M1CR.0030], and Line 3 must not exceed 100%.

0231 M1 1070 On form M1, Line 39 [M1.1070] is invalid. Line 34 refund amount [M1.0980] must equal amount refunded Line 38 [M1.1060] plus amount transferred to next tax year Line 39 [M1.1070].

0233 M1MTC 0260 On form M1MTC, Line 26 [M1MTC.260] must equal Line 28 [M1MT.0310] on form M1MT. If Line 29 [M1MT.0320] is greater than zero, Line 26 through Line 29 [M1MTC.0260, M1MTC.0270, M1MTC.0280, M1MTC.0290] must equal zero. If M1NR is significant, Line 28 [M1MT.0310] on form M1MT must be multiplied by Line 24 [M1NR.0555] on form M1NR.

0234 M1 0150 On form M1, primary taxpayer birth date [M1.0150] must be a valid date in the past.

0235 M1 0050 On form M1, duplicate filings are not allowed. Primary taxpayer [M1.0050] previously filed either as primary taxpayer or spouse [M1.0250].

0236 JOBZ 0300 On form JOBZ, Line 7 [JOBZ.0300] must equal sum of Line 5C [JOBZ.0280] plus Line 6C [JOBZ.0290].

0237 KPI 0470 On form KPI, Line 26 [KPI.0610] requires a description [KPI.0620]. 10/13/2006

0238 ETP 0020 On form ETP, name of employer [ETP.0010] and Minnesota tax ID [ETP.0020] must be significant.

0241 JOBZ 0310 On form JOBZ, Line 8 [JOBZ.0310] must equal Line 7C [JOBZ.0300] divided by 2 (rounded to 5 decimal places).

0242 M1 0350 On form M1, spouse [filing jointly] birth date [M1.0350] must be a valid date in the past.

0245 M1 1010 On form M1, Line 35 bank account number [M1.1010] is invalid. [Account number must be letters, numbers, or hyphens only.]

0250 M1W 0150 On form M1W, Minnesota tax withheld on W-2's [M1W.0150] requires selection [M1W.0110], 7-digit Minnesota state ID number [M1W.0130] and state wages [M1W.0140].

0251 M1LTI 0210 On form M1LTI, Line 9 [M1LTI.0210] must equal Line 8A [M1LTI.0100] plus Line 8B [M1LTI.0200].

0255 M1MT 0260 On form M1MT, Line 23 [M1MT.0260] must equal Line 20 [M1MT.0230] minus Line 22 [M1MT.0250], and Line 23 must not be negative.

0258 M1MTC 0170 On form M1MTC, Line 17 [M1MTC.0170] must equal Line 5 [M1MTC.0050] minus Line 16 [M1MTC.0160].

0259 M1 0180 On form M1, primary taxpayer day phone type [M1.0180] is invalid.

0263 M1W 1000 On form M1W, Line 2 [M1W.1000] must equal the sum of Minnesota tax withheld on 1099's [M1W.0550, M1W.0600, M1W.0650, M1W.0700, M1W.0950].

0264 KPI 0060 Name suffix [KPI.0060] must be a valid value. Valid values are "II", "III", "IV", "V", '"VI", "VII", "JR", and "SR".

0267 M1LTI 0180 On form M1LTI, Line 5B [M1LTI.0180] must equal Line 1B [M1LTI.0140] minus Line 4B [M1LTI.0170].

0269 JOBZ 0330 On form JOBZ, Line 10 [JOBZ.0330] must equal sum of Line 6A [JOBZ.0210] plus Line 9 [JOBZ.0320].

0271 M1CD 0130 On form M1CD, care provider 1 amount paid [M1CD.0130] must match federal return [fed2441.0050, fed2441.0100, fedSch2.0050, fedSch2.0100, MN2441.0050, MN2441.0100].

0272 M1NR 0145 On form M1NR, Line 4A [M1NR.0145] must equal federal total capital gain or loss [fed1040.0450, fed1040A.0450] on form 1040/1040A.

0273 M15 0470 On form M15, Line 20(D) [M15.0470] percentage must equal Line 19(D) [M15.0460] multiplied by 6%.

0275 KS 0030 On form KS, shareholder social security number [KS.0030] and name [KS.0040, KS.0050] must be significant.

0276 M1WFC 0170 On form M1WFC, Line 7 [M1WFC.0170] must equal Line 29 [M1.0940] on form M1 if Line 15 [M1M.0260] form M1M is greater than zero or if form JOBZ is significant. Rule does not apply to part year resident or nonresident returns.

0278 M1R 0080 On form M1R, Line 6 [M1R.0080] must equal Line 6a [M1R.0075] plus Line 6b [M1R.0077].

0279 JOBZ 0340 On form JOBZ, Line 11 [JOBZ.0340] must equal Line 10 [JOBZ.0330] multiplied by 20%.

0280 JOBZ 0360 On form JOBZ, Line 13 [JOBZ.0360] must equal Line 8 [JOBZ.0310] multiplied by Line 12 [JOBZ.0350].

0282 M1MT 0160 On form M1MT, Line 14 [M1MT.0160] must equal Line 10 [fed1040.0420] on form 1040.

0283 M1ED 0560 On form M1ED, Line 13 through Line 19 [M1ED.0560, M1ED.0570, M1ED.0580, M1ED.0590, M1ED.0595] must not be significant if the form occurrence number is greater than one.

0284 M1LS 0080 On form M1LS, Line 8 [M1LS.0080] must equal Line 7 [M1LS.0070] multiplied by 20%.

0288 KF 0030 On form KF, beneficiary social security # [KF.0030] and name [KF.0040, KF.0050] must be significant.

0289 M1WPG2 0950 DELETE RULE

0291 M1CD 0090 On form M1CD, licensed provider claiming credit for own children [M1CD.0090] requires day care license number [M1CD.0095] and state form MN2441.

0292 M15 0290 On form M15, Line 20(B) [M15.0290] percentage must equal Line 19(B) [M15.0280] multiplied by 6%.

0294 KS 0060 Name suffix [KS.0060] must be a valid value. Valid values are "II", "III", "IV", "V", "VI", "VII", "JR", and "SR".

0295 KF 0390 On schedule KF, Line 13 [KF.0390] must equal the sum of lines 13a through 13c [M1KF.0360, M1KF.0370, M1KF.0380].

0296 KPI 0030 On form KPI, partner federal ID # [KPI.0030] must be a valid 9-digit identification number or valid alternative and name [KPI.0040, KPI.0050] must be significant. Valid alternatives include the following: "APPLD FOR" or "FOREIGNUS".

0297 JOBZ 0363 On form JOBZ, Line 14 [JOBZ.0363] must equal the lesser of Line 11 [JOBZ.0340] or Line 13 [JOBZ.0360].

0298 M1 0570 On form M1, Line 8 qualifying child [M1.0580, M1.0590] must be significant to claim education subtraction [M1.0570], and subtraction must be greater than zero.

0301 M1ED 0330 On form M1ED, Line 8B [M1ED.0310] requires type of instruction provided Line 8 [M1ED.0330].

0302 M1MT 0210 On form M1MT, Line 17 [M1MT.0210] must equal Line 22 [M1M.0320] on Form M1.

0303 M1 1080 On form M1, self prepared [M1.1120 = "S"] returns must not include paid preparer information [M1.1080, M1.1090, M1.1100] .

0304 M15 0030 On form M15, Line 3 [M15.0030] Subtotal must equal Line 1 [M15.0010] Minus Line 2 [M15.0020]. IF M-15, Line 3 [M15.0030] is less than $500, Line 12 [M15.0120] is not significant and Line 22 [M15.0490] is not significant.

0305 M1WFC 0090 On form M1WFC, qualifying child #2 social security number [M1WFC.0090] must match federal qualifying child #1 social security number [fed1040schEIC.0015, fed1040AschEIC.0015] or qualifying child #2 social security number [fed1040schEIC.0085, fed1040AschEIC.0085].

0309 JOBZ 0390 On form JOBZ, Line 19 [JOBZ.0390] must equal Line 8 [JOBZ.0310] multiplied by Line 18 [JOBZ.0380].

0311 M1WFC 0012 On form M1WFC, if number of qualifying children is two or more [M1WFC.0012], qualifying child #1 [M1WFC.0020, M1WFC.0030, M1WFC.0040, M1WFC.0050] and qualifying child #2 [M1WFC.0060, M1WFC.0070, M1WFC.0080, M1WFC.0090] must be significant.

0314 M1 0040 Name suffix [M1.0040] must be a valid value. Valid values are "II", "III", "IV", "V", "VI", "VII", "JR", and "SR".

0315 M1R 0160 On form M1R, Line 12 [M1R.0160] must equal Line 11 [M1R.0150] multiplied by 50%. If Line 10 [M1R.0140] is greater than Line 9 [M1R.0130], Line 12 must equal zero. Otherwise, taxpayer is not eligible for subtraction.

0316 M1ED 0562 On form M1ED, Line 14 [M1ED.0562] computer hardware and software must not exceed maximum allowed.

0317 JOBZ 0400 On form JOBZ, Line 20 [JOBZ.0400] must equal the lesser of Line 11 [JOBZ.0340] or Line 16 [JOBZ.0390]. If type of taxpayer is not a C-corporation [JOBZ.0090], Lines 18 through 20 [JOBZ.0380, JOBZ.0390, JOBZ.0400] must equal zero (not significant).

0322 JOBZ 0420 On form JOBZ, Line 22 [JOBZ.0420] must equal the lesser of Line 11 [JOBZ.0340] or Line 21 [JOBZ.0410]. If type of taxpayer is not a corporation [JOBZ.0090, JOBZ.0100] or a partnership [JOBZ.0110], Line 21 and Line 22 must equal zero (not significant).

0327 M1WFC 0070 On form M1WFC, qualifying child #2 last name [M1WFC.0070] must match federal qualifying child #1 last name [fed1040schEIC.0011, fed1040AschEIC.0011] or qualifying child #2 last name [fed1040schEIC.0081, fed1040AschEIC.0081].

0328 M1WFC 0150 On form M1WFC, Line 5 [M1WFC.0150] must equal Line 2 [M1WFC.0110] if Line 4 answer is Yes [M1WFC.0140] or if Line 1 [M1WFC.0100] equals Line 3 [M1WFC.0120]. Otherwise, Line 5 [M1WFC.0150] must equal the lesser of Line 2 [M1WFC.0110] or Line 4 [M1WFC.0130] if Line 4 [M1WFC.0145] answer is No.

0330 M1MTC 0180 On form M1MTC, Line 18 [M1MTC.0180] must equal Line 17 [M1MTC.0170] multiplied by 6.4%.

0332 JOBZ 0450 On form JOBZ, Line 25 [JOBZ.0450] must equal Line 24 [JOBZ.0440] divided by 365 [366 for leap year]. If type of taxpayer is a C-corporation [JOBZ.0090], Lines 23 through 30 [JOBZ.0430, JOBZ.0440, JOBZ.0450, JOBZ.0460, JOBZ.0480, JOBZ.0490, JOBZ.0495, JOBZ.0500] must equal zero (not significant).

0336 M1CR 0050 On form M1CR, Line 4a [M1CR.0050] must equal Line 14 [M1.0750] of form M1.

0337 BANK 0040 On form BANK, the electronic payment date [BANK.0040] is invalid. [Payment date cannot be older than three weeks, and it cannot be in the future more than six months.]

0339 M1ED 0115 On form M1ED, column A type of school attended [M1ED.0115] must equal valid type of school. Valid shool types are "PUBLIC", "PRIVATE", and "HOME SCHOOL".

0340 M1CRN 0040 On form M1CRN, Line 3 [M1CRN.0040] must equal Line 1 [M1CRN.0020] divided by Line 2 [M1CRN.0030], and Line 3 must not exceed 100%.

0341 M1 0680 On form M1, Line 11 tax [M1.0680] must equal the amount from the tax table based on Minnesota taxable income Line 10 [M1.0670].

0343 M1M 0200 On form M1M, Line 10 charitable contribution [M1M.0200] must be greater than zero, and requires that schedule A must not be significant.

0344 M1 0240 Name suffix [M1.0240] must be a valid value. Valid values are "II", "III", "IV", "V", "VI", "VII", "JR", and "SR".

0346 M1MT 0290 On form M1MT, Line 26 [M1MT.0290] must equal Line 20 [M1MT.0230] minus Line 25 [M1MT.0280].

0349 M1 0760 On form M1, Line 15 lump-sum tax [M1.0760] must equal form M1LS Line 11 [M1LS.0110]

0353 M1ED 0030 On form M1ED. Line 3 [M1ED.0030] must match the federal return sum of IRA deduction [fed1040.0700, fed1040A.0626] and Keogh/SEP/SIMPLE deduction [fed1040.0650].

0354 M1 0460 Name suffix [M1.0460] must be a valid value. Valid values are "II", "III", "IV", "V", "VI", "VII", "JR", and "SR".

0360 M1ED 0590 On form M1ED, Line 19 [M1ED.0590] must equal Line 33 [M1.0950] on form M1.

0361 JOBZ 0460 On form JOBZ, Line 26 [JOBZ.0460] must equal Line 23 [JOBZ.0430] multiplied by Line 25 [JOBZ.0450]. If type of taxpayer is a C-corporation [JOBZ.0090], Lines 23 through 30 [JOBZ.0430, JOBZ.0440, JOBZ.0450, JOBZ.0460, JOBZ.0480, JOBZ.0490, JOBZ.0495, JOBZ.0500] must equal zero (not significant).

0362 M1WPG2 0300 On form M1WPG2, Minnesota tax withheld on W-2's [M1WPG2.0300] requires selection [M1WPG2.0260], 7-digit Minnesota state ID number [M1WPG2.0280] and state wages [M1WPG2.0290].

0363 M1WFC 0110 On form M1WFC, the amount on Line 2 [M1WFC.0110] must equal the credit amount from the WFC table based on Line 1 [M1WFC.0100] and number of qualifying children [M1WFC.0010, M1WFC.0011, M1WFC.0012].

0365 M1 0980 On form M1, Line 34 refund total [M1.0980] must equal total payments Line 33 [M1.0970] minus total tax amount Line 25 [M1.0890] minus underpayment penalty Line 37 [M1.1050]. Refund total must not be negative.

0367 M1 1000 On form M1, Line 35 bank routing number [M1.1000] is invalid. [First two digits must be 01 through 12, or they must be 21 through 32. Otherwise, the routing number verification routine indicates that the routing number is not valid based on the check digit.]

0368 M1ED 0070 On form M1ED, Line 6 [M1ED.0070] must equal the sum of Line 1 through Line 5 [M1ED.0010, M1ED.0020, M1ED.0030, M1ED.0040, M1ED.0050], and Line 6 must not be negative.

0370 JOBZ 0500 On form JOBZ, Line 30 [JOBZ.0500] must equal the sum of Lines 26 through 29 [JOBZ.0460, JOBZ.0480, JOBZ.0490, JOBZ.0495]. If type of taxpayer is a C-corporation [JOBZ.0090], Lines 23 through 30 [JOBZ.0430, JOBZ.0440, JOBZ.0450, JOBZ.0460, JOBZ.0480, JOBZ.0490, JOBZ.0495, JOBZ.0500] must equal zero (not significant).

0373 M1LTI 0010 On form M1LTI, Policy #1 information must include name of insured [M1LTI.0010], insurance company [M1LTI.0020], and policy # [M1LTI.0030].

0375 M1NR 0155 On form M1NR, Line 5A [M1NR.0155] must equal the sum of federal taxable IRA distributions [fed1040.0480, fed1040A.0480] plus taxable pensions & annuities [fed1040.0495, fed1040A.0495] on form 1040/1040A.

0376 M1MT 0280 On form M1MT, Line 25 [M1MT.0280] must equal Line 21 [M1MT.0240] minus Line 24 [M1MT.0270].

0378 M1CRN 0080 On form M1CRN, Line 7 [M1CRN.0080] must equal Line 1 [M1CRN.0020] divided by Line 6 [M1CRN.0070], and Line 7 must not exceed 100%.

0380 M1 0950 On form M1, Line 30 education credit [M1.0950] must equal credit from form M1ED Line 18 or Line 19 [M1ED.0580, M1ED.0590].

0381 M15 0040 On form M15, Line 4 [M15.0040] must equal Line 1 [M15.0010] multiplied by 90% [.90]. If Line 3 [M15.0030] is less than $500, Line 4 must equal zero. If farmer/commercial fisherman indicator [M15.0045] is significant, Line 4 [M15.0040] must equal Line 1 [M15.0010] multiplied by 66.7% [.667].

0382 M1ED On form M1ED, taxpayer does not qualify for education credit. Filing status [M1.0420] must not equal married filing separately.

0383 M1LS 0050 On form M1LS, Line 5 [M1LS.0050] must equal the amount from the tax table based on Line 4 [M1LS.0040] and a single filing status [M1.0420 = 1].

0384 M1 0170 On form M1, primary taxpayer political party code [M1.0170] selection is invalid.

0386 M1LTI 0220 On form M1LTI, Line 10 [M1LTI.0220] must equal Line 9 [M1LTI.0210] multiplied by Line 24 [M1NR.0555] on form M1NR.

0389 M15 0300 On form M15, Line 21(B) [M15.0300] must equal Line 20(B) [M15.0290) multiplied by Line 16(B) [M15.0250].

0390 JOBZ 0530 On form JOBZ, Line 33 [JOBZ.0530] must equal Line 31 [JOBZ.0510] minus Line 32 [JOBZ.0520].

0391 M1 0750 On form M1, Line 14 [M1.0750] must equal either total tax and alternative tax Line 13 [M1.0700] or part year and non-resident tax Line 26 [M1NR.0575] on form M1NR. If M1NR not required indicator [M1NR.0356] is significant, Line 14 must equal zero.

0392 M1MT 0020 On form M1MT, Line 2 [M1MT.0020] must equal Line 2 [fed6251.0045] on form 6251. If federal form 6251 is not required the 6251 not required indicator [M1MT.0330] must be checked.

0395 M1 0775 On form M1, Line 17 Tax before credits [M1.0775] must equal form M1 Line 16 [M1.0770].

0396 M1WPG2 0600 On form M1WPG2, subtotal for additional W-2s [M1WPG2.0600] must equal the sum of withholding for all W-2s [M1WPG02.0050, M1WPG02.0100, M1WPG02.0150, M1WPG02.0200, M1WPG02.0250, M1WPG02.0300, M1WPG02.0350, M1WPG02.0400, M1WPG02.0450, M1WPG02.0500, M1WPG02.0550].

0398 M1 0945 On form M1, Line 29 working family credit number of qualifying children [M1.0945] must match checkbox [M1WFC.0010, M1WFC.0011, M1WFC.0012] selected on form M1WFC.

0404 M1M 0350 On form M1M, Line 26 [M1M.0350] must equal the sum of additions to income Line 11 through Line 25 [M1M.0200, M1M.0210, M1M.0220, M1M.0230, M1M.0240, M1M.0260, M1M.0270, M1M.0280, M1M.0290, M1M.0300, M1M.0310, M1M.0320, M1M.0330, M1M.0340, M1M.0345 ].

0405 M1NR 0315 On form M1NR, Line 21A [M1NR.0315] must equal the sum of Line 12A through Line 20A [M1NR.0225, M1NR.0235, M1NR.0245, M1NR.0255, M1NR.0265, M1NR.0276, M1NR.0285, M1NR.0295, M1NR.0305].

0406 M1WFC On form M1WFC, taxpayers must not be married filing separate [M1.0420 = 3].

0409 M1 0370 On form M1, spouse [filing jointly] political party code [M1.0370] selection is invalid.

0410 M1WPG2 0050 On form M1WPG2, Minnesota tax withheld on W-2's [M1WPG2.0050] requires selection [M1WPG2.0010], 7-digit Minnesota state ID number [M1WPG2.0030] and state wages [M1WPG2.0040].

0411 M1CD 0260 On form M1CD, Line 9 full-year resident child credit [M1CD.0260] must equal the lesser of state credit Line 7 [M1CD.0240] or federal credit amount Line 8 [M1CD.0250].

0413 M1 0965 On form M1, Line 31 [M1.0965] must equal the sum of Line 43 [JOBZ.0630] on form JOBZ plus Line 11 [KF.0420] on form KF plus Line 10 [KPI.0390] on form KPI plus Line 11 [KS.0390] on form KS.

0414 M1CR 0140 On form M1CR, Line 11 [M1CR.0140] must equal taxes paid to another state Line 20 [M1.0820] on form M1.

0416 M1 0500 On form M1, Line 1 federal taxable income [M1.0500] reported on state return must equal federal taxable income [fed1040.0820, fed1040A.0820, fed1040Z.0820].

0417 M1WFC 0080 On form M1WFC, qualifying child #2 birthdate [M1WFC.0080] must be a valid date in the past.

0419 JOBZ 0540 On form JOBZ, Line 34 [JOBZ.0540] must equal Line 6B [JOBZ.270].

0425 M1WPG2 0800 On form M1WPG2, Minnesota tax withheld on 1099's [M1WPG2.0800] requires selection [M1WPG2.0760], 7-digit Minnesota state ID number [M1WPG2.0780], and income amount [M1WPG2.0790].

0426 M1ED 0010 On form M1ED, number of qualifying children [M1ED.0015] and Line 1 through Line 6 [M1ED.0010, M1ED.0020, M1ED.0030, M1ED.0040, M1ED.0050, M1ED.0060, M1ED.0070] must not be significant if the form occurrence number is greater than one.

0427 JOBZ 0560 On form JOBZ, Line 36 [JOBZ.0560] must equal Line 34 [JOBZ.0540] minus Line 35 [JOBZ.0550].

0430 M1 0360 On form M1, spouse [filing jointly] death date [M1.0360] must be in the past.

0431 M1ED 0590 On form M1ED, Line 19 [M1ED.0590] must equal Line 18 [M1ED.0580] multiplied by percentage on Line 19 [M1ED.0595] or on Line 24 [M1NR.0555] on form M1NR.

0432 M1CRN 0060 On form M1CRN, Line 5 [M1.CRN.0060] must equal Line 4 [M1CRN.0050] multiplied by Line 3 [M1CRN.0040].

0433 M1WPG2 1000 DELETE RULE

0435 M1NR 0535 On form M1NR, Line 21B [M1NR.0535] must equal the sum of Line 12B through Line 20B [M1NR.0455, M1NR.0465, M1NR.0475, M1NR.0485, M1NR.0495, M1NR.0505, M1NR.0515, M1NR.0525].

0439 JOBZ 0570 On form JOBZ, Line 37 [JOBZ.0570] must equal the lesser of Line 33 [JOBZ.0530] or Line 36 [JOBZ.0560].

0440 M1 0540 On form M1, Line 4 subtotal adjusted federal income [M1.0540] must equal the total of Lines 1 through 3 [M1.0500, M1.0510, M1.0520]. For reciprocity, Line 15 [M1M.0240] on form M1M must be greater than zero and Line 4 [M1.0540]on the M1 must be zero

0441 JOBZ 0600 On form JOBZ, Line 40 [JOBZ.0600] must equal Line 38 [JOBZ.0580] minus Line 39 [JOBZ.0590]. If Line 37 is less than Line 38, Line 40 must equal zero.

0443 M1LS 0040 On form M1LS, Line 4 [M1LS.0040] must equal Line 3 [M1LS.0030] multiplied by 20%.

0445 M1NR 0325 On form M1NR, Line 23A [M1NR.0325] must equal Line 11A [M1NR.0215] minus Line 21A [M1NR.0315], and Line 23A must not be negative. If M1NR not required indicator [M1NR.0356] is significant, Line 23A must equal Line 11A [M1NR.0215].

0448 M15 0480 On form M15, Line 21(D) [M15.0480] must equal Line 20(D) [M15.0470] multiplied by Line 16(D) [M15.0430].

0454 M1R 0030 On form M1R, if either taxpayer [1040.0772, 1040A.0772] or spouse [1040.0776, 1040A.0776] is 65 or over, Line 3 [M1R.0030] must equal Line 1 [M1R.0010]. Otherwise, Line 3 [M1R.0030] must equal the lesser of Line 1 [M1R.0010] or Line 2 [M1R.0020].

0456 M1R 0150 On form M1R, Line 11 [M1R.0150] must equal Line 9 [M1R.0130] minus Line 10 [M1R.0140]. If Line 10 [M1R.0140] is greater than Line 9 [M1R.0130], Line 11 [M1R.0150] must equal zero. Otherwise, taxpayer is not eligible for subtraction.

0459 M1ED 0275 On form M1ED, column B type of school attended [M1ED.0275] must equal valid type of school. Valid shool types are "PUBLIC", "PRIVATE", and "HOME SCHOOL".

0460 M1 0220 On form M1, spouse (filing jointly) information is incomplete. The followng are required: spouse name [M1.0220, M1.0230], social security number [M1.0250], and birth date [M1.0350]. Otherwise, all spouse (filing jointly) information must be blank [including M1.0240, M1.0260, M1.0270, M1.0280, M1.0290, M1.0300, M1.0310, M1.0320, M1.0330, M1.0340, M1.0350, M1.0360, M1.0370, M1.0380, M1.0390, M1.0400, M1.0410].

0461 M1ED 0070 On form M1ED, Line 1 [M1ED.0070] must be less than maximum income. Otherwise, all remaining lines [Line 7 through Line 20] [all remaining fields M1ED.0080 through M1ED.0590] must not be significant.

0465 M1R 0110 On form M1R, Line 9a [M1R.0110] must equal federal adjusted gross income [M1.0490]. Otherwise, taxpayer is not eligible for subtraction.

0467 M1CRN 0100 On form M1CRN, Line 9 [M1CRN.0100] must equal the lesser of Line 5 [M1CRN.0060] or Line 8 [M1CRN.0090].

0468 M1CD 0070 On form M1CD, qualifying child 2 birth date [M1CD.0070] is invalid.

0469 M1ED 0435 On form M1ED, column C type of school attended [M1ED.0435] must equal valid type of school. Valid shool types are "PUBLIC", "PRIVATE", and "HOME SCHOOL".

0470 M1 0520 On form M1, Line 4 other additions to income [M1.0520] must be greater than zero, and it must equal total additions to income on form M1M Line 9 [M1M.0090].

0471 M1CRN 0030 On form M1CRN, Line 2 [M1CRN.0030] must equal federal adjusted gross income [M1.0490] on form M1.

0473 M1CR 0010 On form M1CR, state or Canadian province code [M1CR.0010] is invalid. Valid values for state may be located at http://www.usps.com. Valid values for countries may be located at http://www.irs.gov in IRS publication 1345A. (See Country Code or Forms 2555/2555EZ.)

0480 M1 0050 On form M1, primary taxpayer social security # [M1.0050] must equal federal primary social security # [1040.0010, 1040A.0010, 1040Z.0010] on form 1040/1040A/1040Z.

0482 M1M 0090 On form M1M, Line 10 [M1M.0090] must equal the sum of additions to income Line 1 through Line 9 [M1M.0010, M1M.0020, M1M.0030, M1M.0040, M1M.0050, M1M.0060, M1M.0070, M1M.0080, M1M.0085].

0484 M1W 0050 On form M1W, Minnesota tax withheld on W-2's [M1W.0050] requires selection [M1W.0010], 7-digit Minnesota state ID number [M1W.0030] and state wages [M1W.0040].

0487 M1 0080 On form M1, if address type [M1.0060 = 3] is foreign, primary taxpayer foreign address [M1.0120, M1.0130, M1.0140] must be significant. Otherwise, domestic address [M1.0080, M1.0090, M1.0100, M1.0110] must be significant. Both must not be significant, and the primary address line [M1.0080] must not contain references to an in care of address ("in care of", "c/o", or "%").

0489 M1CD 0100 On form M1CD, married couple joint claim for newborn credit [M1CD.0100] requires form MN2441.

0493 M1ED 0290 On form M1ED, Line 7B [M1ED.0280] requires organization providing classes Line 7 [M1ED.0290].

0495 M1MT 0310 On form M1MT, Line 28 [M1MT.0310] must equal Line 11 [M1.0680] on form M1.

0497 JOBZ 0610 On form JOBZ, Line 41 [JOBZ.0610] must equal Line 40 [JOBZ.0600] multiplied by 31,640.

0501 M1WPG2 0350 On form M1WPG2, Minnesota tax withheld on W-2's [M1WPG2.0350] requires selection [M1WPG2.0310], 7-digit Minnesota state ID number [M1WPG2.0330] and state wages [M1WPG2.0340].

0502 M1 0690 On form M1, Line 12 alternative minimum tax [M1.0690] must equal form M1MT Line 29, [M1MT.0320], and form 6251 must be significant [if it is required on the federal return]. If it is not required and is excluded from the return, form 6251 not required indicator [M1MT.0330] is required.

0503 JOBZ 0620 On form JOBZ, Line 42 [JOBZ.0620] must equal Line 37 [JOBZ.0570] minus Line 41 [JOBZ.0610].

0506 M1MTC 0300 On form M1MTC, Line 30 [M1MTC.0300] must equal Line 25 [M1MTC.0250] minus Line 29 [M1MTC.0290].

0509 M15 0490 On form M15, Line 22 [M15.0490] must equal the sum of Line 21(columns A through D) [M15.0210, M15.0300, M15.0390 M15.0480].

0512 M15 0370 On form M15, Line 19(C) [M15.0370] must equal Line 18(C) [M15.0360] divided by 365 [366 for leap year].

0516 JOBZ 0630 On form JOBZ, Line 43 [JOBZ.0630] must equal Line 42 [JOBZ.0620] multiplied by 7%.

0517 M1CD 0240 On form M1CD, Line 7 state credit amount [M1CD.0240] must match table for form M1CD based on number of qualifying person[s].

0519 M1CD 0040 On form M1CD, qualifying child 1 social security number [M1CD.0040] must equal form 2441 [fed2441.0214, fed2441.0223, MN2441.0214, MN2441.0223] or schedule 2 [fedSch2.0214, fedSch2.0223].

0520 M1W 0500 On form M1W, Line 1 [M1W.0500] must equal the sum of Minnesota tax withheld on W-2's [M1W.0050, M1W.0100, M1W.0150, M1W.0200, M1W.0250, M1W.0300, M1W.0350, M1W.0450].

0522 M1R 0100 On form M1R, Line 8 [M1R.0100] must equal Line 3 [M1R.0030] minus Line 7 [M1R.0090]. Otherwise, taxpayer is not eligible for subtraction.

0526 M1CR 0080 On form M1CR, Line 5 [M1CR.0080] must equal Line 4 [M1CR.0070] multiplied by Line 3 [M1CR.0040].

0529 M1CR 0030 On form M1CR, Line 2 [M1CR.0030] must equal Line 20B [M1NR.0525] plus Line 22 [M1NR.0545] on form M1NR for part year residents.

0530 M1 0670 On form M1, Line 10 Minnesota taxable income [M1.0670] must equal Line 4 adjusted federal income [M1.0540] minus Line 9 subtractions [M1.0650]. Line 10 must not be negative.

0531 M1NR 0265 On form M1NR, Line 16A [M1NR.0265] must equal the sum of selfemployment tax [1040.0640] plus self-employed health insurance [1040.0670] on form 1040. If M1NR not required indicator [M1NR.0356] is significant, Line 16A must be zero.

0535 M1ED 0320 On form M1ED, Line 8B [M1ED.0310] requires organization providing instruction Line 8 [M1ED.0320].

0538 M1WFC 0010 On form M1WFC, if number of qualifying children is none [M1WFC.0010], qualifying child #1 [M1WFC.0020, M1WFC.0030, M1WFC.0040, M1WFC.0050, M1WFC.0042, M1WFC.0046] and qualifying child #2 [M1WFC.0060, M1WFC.0070, M1WFC.0080, M1WFC.0082, M1WFC.0086, M1WFC.0090] must not be significant.

0540 M1 1020 On form M1, Line 36 amount due [M1.1020] does not permit Line 35 direct deposit [0990, 0995, 1000, 1010] for refund.

0542 M1CR 0100 On form M1CR, Line 7 [M1CR.0100] must equal the lesser of Line 5 [M1CR.0080] or Line 6 [M1CR.0090]. For part year residents, Line 7 must equal zero.

0544 M1CD 0030 On form M1CD, qualifying child 1 birth date [M1CD.0030] is invalid.

0547 M15 0490 On form M15, presence of Line 22 [M15.0490] requires that Lines 7 through 12 [M15.0070, M15.0080, M15.0090, M15.0100, M15.0110, M15.0120] must not exist.

0548 M1CD 0150 On form M1CD, care provider 2 social security number or employer identification number [M1CD.0150] must match federal return [fed2441.0040, fed2441.0090, fedSch2.0040, fedSch2.0090, MN2441.0040, MN2441.0090].

0550 M1NR 0115 On form M1NR, Line 1A [M1NR.0115] must equal federal wages, salaries, tips, etc. [fed1040.0375, fed1040A.0375, fed1040Z.0375] on form 1040/1040A/1040EZ.

0551 M1CD 0230 On form M1CD, Lines 7 through 13 must equal zero when total household income [M1CD.0230] exceeds maximum. Taxpayer does not qualify for credit.

0552 M1CD 0170 On form M1CD, Line 1 [M1CD.0170] must equal federal adjusted gross income [M1.0490] on form M1.

0559 BANK 0050 On form BANK, the electronic payment amount [BANK.0050] must be less than or equal to the amount owed total [M1.1020] plus late filing penalty, [BANK.0060], late payment penalty [BANK.0070], extended delinquency penalty [BANK.0075], and interest [BANK.0080].

0562 M1NR 0255 On form M1NR, Line 15A [M1NR.0255] must equal federal moving expenses [fed1040.0637] on form 1040. If M1NR not required indicator [M1NR.0356] is significant, Line 15A must be zero.

0563 M15 0380 On form M15, Line 20(C) [M15.0380] percentage must equal Line 19(C) [M15.0370] multiplied by 6%.

0564 M1 0870 On form M1, Line 23 total Minnesota tax [M1.0870] must equal subtotal tax before credits Line 17 [M1.0775] minus total credits against tax Line 22 [M1.0840]. Total Minnesota tax must not be negative.

0569 M1WPG2 0850 On form M1WPG2, Minnesota tax withheld on 1099's [M1WPG2.0850] requires selection [M1WPG2.0810], 7-digit Minnesota state ID number [M1WPG2.0830], and income amount [M1WPG2.0840].

0570 M1WPG2 0100 On form M1WPG2, Minnesota tax withheld on W-2's [M1WPG2.0100] requires selection [M1WPG2.0060], 7-digit Minnesota state ID number [M1WPG2.0080] and state wages [M1WPG2.0090].

0573 M1 0512 DELETE RULE 9/22/2006

0574 M1MT 0240 On form M1MT, Line 21 [M1MT.0240] must equal the correct amount based on filing status [M1.0420].

0576 M1NR 0080 On form M1NR, if spouse part-year resident [M1NR.0080] is significant, state of residence [M1NR.0070] is not significant; and residence start [M1NR.0090] and residence end [M1NR.0100] must be significant, and length of residence must be less than one year.

0578 M1CRN 0010 On form M1CRN, state or Canadian province code [M1CRN.0010] is invalid. Valid values for state may be located at http://www.usps.com. Valid values for countries may be located at http://www.irs.gov in IRS publication 1345A. (See Country Codes for Forms 2555/2555EZ.)

0581 M1R 0140 On form M1R, Line 10 [M1R.0140] must equal $18,000 if filing status [M1.0420 = 2] is married filing joint and both spouses are over 64 or disabled. If married filing separate [M1.0420 = 3], Line 10 [M1R.0140] must equal $9,000. If filing status [M1.0420 = [1 OR 4 OR 5]] is single, head of household, or widowed, Line 10 [M1R.0140] must equal $14,500. Otherwise, taxpayer is not eligible for subtraction.

0583 M1R 0040 On form M1R, Line 4 [M1R.0040] must equal federal nontaxable veteran's pensions [1040schR.0167, 1040Asch3.0167] on Schedule R/Schedule 3 when present.

0585 M1LS 0030 On form M1LS, Line 3 [M1LS.0030] must equal Line 1 [M1LS.0010] minus Line 2 [M1LS.0020].

0586 M1ED 0568 On form M1ED, Line 17 [M1ED.0568] cannot exceed maximum.

0588 M1ED 0300 On form M1ED, Line 7B [M1ED.0280] requires type of class provided Line 7 [M1ED.0300].

0590 M1NR 0235 On form M1NR, Line 13A [M1NR.0235] must equal the sum of federal IRA deduction [fed1040.0700, fed1040A.0626] plus SEP, SIMPLE & qualified plans [fed1040.0650]. If M1NR not required indicator [M1NR.0356] is significant, Line 13A must be zero.

0591 BANK 0020 On form BANK, the bank routing number [BANK.0020] is invalid. [First two digits must be 01 through 12, or they must be 21 through 32. Otherwise, the routing number verification routine indicates that the routing number is not valid based on the check digit.]

0592 M1WFC 0040 On form M1WFC, qualifying child #1 birthdate [M1WFC.0040] must be a valid date in the past.

0595 M1 1050 On form M1, Line 37 underpayment penalty [M1.1050] must equal underpayment penalty from form M15 Line 12 or Line 22 [M15.0120, M15.0490].

0601 JOBZ 0366 On form JOBZ, Line 14 [JOBZ.0366] answer of no requires that Line 15 [JOBZ.0373] and Line 16 [JOBZ.0375] must not be significant.

0603 M1ED 0070 On form M1ED, Line 6 [M1ED.0070] must be less than maximum income based on number of qualifying children [M1ED.0015]. Otherwise, all remaining lines [Lines 7 through 19] (ALL remaining fields M1ED.0080 through M1ED.0595) are not significant.

0605 M15 0390 On form M15, Line 21(C) [M15.0390] must equal Line 20(C) [M15.0380] multiplied by Line 16(C) [M15.0340].

0607 M1W 1200 On form M1W, Line 4 [M1W.1200] must equal the sum of Line 1 [M1W.0500] plus Line 2 [M1W.1000] plus Line 3 [M1W.1100].

0608 M1CD 0190 On form M1CD, Line 3 IRA, Keogh, SEP or SIMPLE [M1CD.0190] must match the federal return sum of IRA deduction [1040.0700, 1040A.0626] and Keogh/SEP/SIMPLE deduction [1040.0650].

0609 M1 0250 On form M1, duplicate filings are not allowed. Spouse [M1.0250] previously filed either as primary taxpayer [M1.0050] or spouse.

0610 M1WPG2 0150 On form M1WPG2, Minnesota tax withheld on W-2's [M1WPG2.0150] requires selection [M1WPG2.0110], 7-digit Minnesota state ID number [M1WPG2.0130] and state wages [M1WPG2.0140].

0611 M1W 0650 On form M1W, Minnesota tax withheld on 1099's [M1W.0650] requires selection [M1W.0610], 7-digit Minnesota state ID number [M1W.0630], and income amount [M1W.0640].

0612 M1WFC 0160 On form M1WFC, Line 6 [M1WFC.0160] must equal Line 32 [M1.0940] on form M1 if form M1NR is significant.

0620 M1NR 0060 On form M1NR, spouse nonresident indicator [M1NR.0060], spouse part year residency indicator [M1NR.0080], residency start date [M1NR.0090], and residency end date [M1NR.0100] must not be significant if residency state [M1NR.0070] is "MN". (If residency state is Minnesota, this indicates full year residency in Minnesota.)

0627 M1MTC 0250 On form M1MTC, Line 25 [M1MTC.0250] must equal Line 23 [M1MTC.0230] plus Line 24 [M1MTC.0240].

0629 M1 0550 On form M1, Line 5 [M1.0550] state income tax refund reported on state return must equal Line 10 [fed1040.0420] federal state income tax refund on form 1040 plus Line 7 [KF.0320] on form M1KF.

0633 M1R 0070 On form M1R, Line 5 [M1R.0070] must equal Line 5a [M1R.0050] minus Line 5b [M1R.0060].

0636 M1ED 0186 On form M1ED, Line 10A [M1ED.0185] requires type of musical instruments [M1ED.0186].

0637 M1LS 0020 On form M1LS, Line 2 [M1LS.0020] must equal Line 13 [M1R.0170] on form M1R if Line 4 [M1.0540] on form M1 is less than or equal to zero. If Line 4 [M1.0540] is greater than zero and Line 4 [M1.0540] minus Line 13 [M1.0650] on form M1 is less than or equal to zero, Line 2 [M1LS.0020] must equal the lesser of the absolute value of Line 4 [M1.0540] minus Line 13 [M1.0650] on form M1 or Line 13 [M1R.0170] on form M1R. Otherwise, Line 2 [M1LS.0020] must equal zero.

0638 M1MTC 0220 On form M1MTC, Line 22 [M1MTC.0220] must equal Line 19 [M1MTC.0190] minus Line 18 [M1MTC.0180], and Line 22 [M1MTC.0220] must not be negative.

0640 M1 0935 On form M1, Line 28 child and dependent care credit number of qualifying persons [M1.0935] must be greater than zero to claim child and dependent care credit [M1.0930].

0641 KS 0160 On form KS, corporation federal ID # [KS.0160] and name [KS.0170] must be significant.

0643 M1WPG2 0650 On form M1WPG2, Minnesota tax withheld on 1099's [M1WPG2.0650] requires selection [M1WPG2.0610], 7-digit Minnesota state ID number [M1WPG2.0630], and income amount [M1WPG2.0640].

0644 M1R 0020 On form M1R, Line 2 [M1R.0020] must not be greater than wages, tips, etc. [1040.0375, 1040A.0375] of form 1040/1040A.

0645 M1CD 0120 On form M1CD, care provider 1 social security number or employer identification number [M1CD.0120] must match federal return [fed2441.0040, fed2441.0090, fedSch2.0040, fedSch2.0090, MN2441.0040, MN2441.0090].

0647 SUM 0020 The electronic filer identification number (EFIN) is not registered with Minnesota. Otherwise, EFIN is missing from the summary record. To register, electronic return originator must fax a copy of current IRS Letter of Acceptance. Visit our web site at http://www.taxes.state.mn.us for more information.

0650 M1LTI 0220 On form M1LTI, Line 10 [M1LTI.0220] must equal Line 22 [M1.0810] on form M1 if form M1NR is significant.

0651 M1WPG2 0400 On form M1WPG2, Minnesota tax withheld on W-2's [M1WPG2.0400] requires selection [M1WPG2.0360], 7-digit Minnesota state ID number [M1WPG2.0380] and state wages [M1WPG2.0390].

0654 KPI 0160 On form KPI, partnership federal ID # [KPI.0160] and name [KPI.0170] must be significant.

0655 M1R 0120 On form M1R, Line 9b [M1R.0120] must be less than or equal to federal taxable pensions & annuities [1040.0495, 1040A.0495] plus taxable social secuirty benefits [1040.0557, 1040A.0557] on form 1040/1040A.

0656 M1WPG2 0700 On form M1WPG2, Minnesota tax withheld on 1099's [M1WPG2.0700] requires selection [M1WPG2.0660], 7-digit Minnesota state ID number [M1WPG2.0680], and income amount [M1WPG2.0690].

0658 M1ED 0010 On form M1ED, Line 1 [M1ED.0010] must equal federal adjusted gross income [M1.0490] on form M1.

0662 M1 0260 On form M1, spouse [filing jointly] address type [M1.0260] is invalid.

0663 M1NR 0126 On form M1NR, Line 2A [M1NR.0126] must equal federal taxable interest [fed1040.0380, fed1040A.0380, fed1040Z.0380] plus ordinary dividends [fed1040.0394, fed1040A.0394] on federal form 1040/1040A/1040EZ.

0664 M1NR 0276 On form M1NR, Line 17A [M1NR.0276] must equal Line 17B [M1NR.0505] and Lines 17A and 17B cannot exceed total of federal student loan deduction [1040.0702, 1040A.0628] plus alimony paid [1040.0697] on form 1040/1040A/1040Z. If M1NR not required indicator [M1NR.0356] is significant, Line 17A must be zero.

0666 M1LTI 0080 On form M1LTI, Line 5A [M1LTI.0080] must equal Line 1A [M1LTI.0040] minus Line 4A [M1LTI.0070].

0667 M1ED 0560 On form M1ED, Line 13 [M1ED.0560] on the first form M1ED must equal the sum of Line 12A [M1ED.0210] plus Line 12B [M1ED.0370] plus Line 12C [M1ED.0530] from all forms M1ED.

0670 M1CR 0140 On form M1CR, Line 11 [M1CR.0140] must equal the lesser of Line 5 [M1CR.0080] or Line 10 [M1CR.0130].

0671 M1NR 0285 On form M1NR, Line 18A [M1NR.0285] must equal early withdrawal penalty [fed1040.0680] on federal form 1040/1040A/1040Z. If M1NR not required indicator [M1NR.0356] is significant, Line 18A must be zero.

0672 M1 0020 On form M1, primary taxpayer information is incomplete. The following are required: taxpayer name [M1.0020, M1.0030], social security number [M1.0050], and birthdate [M1.0150].

0676 M1NR 0305 On form M1NR, Line 20A [M1NR.0305] must equal Line 21 [M1M.0320] on form M1. If M1NR not required indicator [M1NR.0356] is significant, Line 20A must be zero.

0677 M1WPG2 0500 On form M1WPG2, Minnesota tax withheld on W-2's [M1WPG2.0500] requires selection [M1WPG2.0460], 7-digit Minnesota state ID number [M1WPG2.0480] and state wages [M1WPG2.0490].

0680 M1LTI 0200 On form M1LTI, Line 8B [M1LTI.0200] must equal the lesser of Line 6B [M1LTI.0190] or $100.

0681 M1CD 0080 On form M1CD, qualifying child 2 social security number [M1CD.0080] must equal form 2441 [fed2441.0214, fed2441.0223, MN2441.0214, MN2441.0223] or schedule 2 [fedSch2.0214, fedSch2.0223].

0682 KF 0170 On form KF, estate or trust federal ID # [KF.0160], state ID # [KF.0170], and name [KF.0180] must be significant.

0687 M1 0700 On form M1, Line 13 [M1.0700] must equal Line 11 tax from table [M1.0680] plus Line 12 alternative minimum tax [M1.0690].

0689 M1ED 0140 On form M1ED, Line 7A [M1ED.0120] requires type of class provided Line 7 [M1ED.0140].

0692 M1LTI 0070 On form M1LTI, Line 4A [M1LTI.0070] must equal the lesser of Line 2A [M1LTI.0050] or Line 3A [M1LTI.0060].

0695 M1LTI 0090 On form M1LTI, Line 6A [M1LTI.0090] must equal Line 5A [M1LTI.0080] multiplied by 25%.

0696 M1ED 0210 On form M1ED, Line 12A [M1ED.0210] must equal the sum of lines 7A through 11A [M1ED.0120, M1ED.0150, M1ED.0180, M1ED.0185, M1ED.0190].

0699 M1 1110 On form M1, if the power of attorney indicator [M1.1110] is significant then the paid preparer ID # [M1.1080] and indicator [M1.1120 = "P"] must be significant. Otherwise, third party designee yes box [1040.1303, 1040A.1303, 1040Z.1303] must accompany name [1040.1307, 1040A.1307, 1040Z.1307], and phone number [1040.1309, 1040A.1309, 1040Z.1309].

0702 M1 0190 On form M1, primary taxpayer's phone # [M1.0190] is invalid. Phone number must be exactly ten digits (no non-numeric characters). First and fourth digits cannot be 0 or 1.

0705 M1WFC 0050 On form M1WFC, qualifying child #1 social security number [M1WFC.0050] must match federal qualifying child #1 social security number [fed1040schEIC.0015, fed1040AschEIC.0015] or qualifying child #2 social security number [fed1040schEIC.0085, fed1040AschEIC.0085].

0707 M1 0730 On form M1, Line 14a Minnesota source income [M1.0730] must equal form M1NR Line 22 [M1NR.0545].

0712 M1WPG2 1100 On form M1WPG2, subtotal for additional 1099s [M1WPG2.1100] must equal the sum of withholding for all 1099s [M1WPG02.0650, M1WPG02.0700, M1WPG02.0750, M1WPG02.0800, M1WPG02.0850, M1WPG02.0900].

0715 M1MTC 0050 On form M1MTC, Line 5 [M1MTC.0050] must equal the sum of Line 1 through Line 4 [M1MTC.0010, M1MTC.0020, M1MTC.0030, M1MTC.0040].

0716 M1 0560 On form M1, Line 6 interest or mutual fund dividends [M1.0560] must not be greater than 1040 tax-exempt interest lines 8A, 8B and 9 [fed1040.0385 + fed1040.0380 + fed1040.394, fed1040A.0385 + fed1040A.380 + fed1040A.394, fed1040Z.0385 + fed1040Z.380]. Do not include Interest on U.S. Government bond obilgations claimed on the Schedule KF, Line 6.

0718 M15 0190 On form M15, Line 19(A) [M15.0190] Result must equal Line 18(A) [M15.0180] divided by 365 [366 for leap year].

0721 M1LS 0110 On form M1LS, Line 11 [M1LS.0110] must be less than Line 6 [M1LS.0060] minus Line 10 [M1LS.0100] if the multiple recipient distribution [MRD] indicator [fed4972.0695] equals "MRD" on federal Form 4972. Otherwise, Line 11 [M1LS.0110] must equal Line 6 [M1LS.0060] minus Line 10 [M1LS.0100].

0722 M1LS 0090 On form M1LS, Line 9 [M1LS.0090] must equal the amount from the M1 tax table based on Line 8 [M1LS.0080] and a single filing status.

0723 M1CR 0130 On form M1CR, Line 10 [M1CR.0130] must equal Line 6 [M1CR.0090] multiplied by Line 9 [M1CR.0120].

0727 M1 0380 On form M1, spouse [filing jointly] day phone type [M1.0380] is invalid.

0729 M1 0810 On form M1, Line 19 credit for long-term care [M1.0810] must equal credit from form M1LTI Line 9 or Line 10 [M1LTI.0210, M1LTI.0220].

0731 M1LTI 0060 On form M1LTI, Line 3A [M1LTI.0060] plus Line 3B [M1LTI.0160] must equal federal Schedule A Line 4 [fed1040schA.0080].

0733 M1W 0700 On form M1W, Minnesota tax withheld on 1099's [M1W.0700] requires selection [M1W.0660], 7-digit Minnesota state ID number [M1W.0680], and income amount [M1W.0690].

0735 M1MTC 0280 On form M1MTC, Line 28 [M1MTC.0280] must equal Line 26 [M1MTC.0260] minus Line 27 [M1MTC.0270].

0736 JOBZ 0368 On form JOBZ, Line 14 [JOBZ.0368] answer of yes requires that Line 15 [JOBZ.0373] and Line 16 [JOBZ.0375] must be significant.

0739 M1ED 0346 On form M1ED, Line 10B [M1ED.0345] requires type of musical instruments [M1ED.0346].

0740 M1NR 0575 On form M1NR, Line 26 [M1NR.0575] must equal Line 24 [M1NR.0555] multiplied by Line 25 [M1NR.0565].

0741 KS 0430 On form KS, Line 25 [KS.0640 requires a description [KS.0650]

0742 M1MT 0200 On form M1MT, Line 18 [M1MT.0200] must equal the sum of Line 14 [M1M.0230] plus Line 16 [M1M.0260] plus Line 17 [M1M.0270] plus Line 18 [M1M.0280] plus Line 19 [M1M.0290] plus Line 30 [M1M.0300] plus Line 23 [M1M.0330] on form M1M.

0744 M1MTC 0290 On form M1MTC, Line 29 [M1MTC.0290] must equal the lesser of Line 25 [M1MTC.0250] or Line 28 [M1MTC.0280].

0746 KPI 0200 On form KPI, partnership domestic address [KPI.0200, KPI.0210, KPI.0220, KPI.0230] or foreign address [KPI.0240, KPI.0250, KPI.0260] must be significant.

0747 M1NR 0215 On form M1NR, Line 11A [M1NR.0215] must equal the sum of lines 1A through 10A [M1NR.0115, M1NR.0126, M1NR.0135, M1NR.0145, M1NR.0155, M1NR.0165, M1NR.0175, M1NR.0185, M1NR.0195, M1NR.0205].

0750 M1MT 0230 On form M1MT, Line 20 [M1MT.0230] must equal Line 8 [M1MT.0080] minus Line 19 [M1MT.0220].

0753 M1WPG2 0200 On form M1WPG2, Minnesota tax withheld on W-2's [M1WPG2.0200] requires selection [M1WPG2.0160], 7-digit Minnesota state ID number [M1WPG2.0180] and state wages [M1WPG2.0190].

0757 M1 0740 On form M1, Line 14b Minnesota and non-Minnesota source income [M1.0740] must equal form M1NR Line 23 [M1NR.0325].

0759 M1MT 0030 On form M1MT, Line 3 [M1MT.0030] must equal the sum of lines 8 through 27 [fed6251.0094, fed6251.0096, fed6251.0098, fed6251.0100, fed6251.0102, fed6251.0104, fed6251.0106, fed6251.0110, fed6251.0114, fed6251.0118, fed6251.0122, fed6251.0126, fed6251.0130, fed6251.0134, fed6251.0138, fed6251.0142, fed6251.0146, fed6251.0150, fed6251.0154, fed6251.0267] on form 6251 (unless form 6251 not required indicator [M1MT.0330] is significant).

0762 M1LS 0070 On form M1LS, Line 7 [M1LS.0070] must equal Line 22 [fed4972.0353] on form 4972.

0763 KS 0200 On form KS, corporation domestic address [KS.0200, KS.0210, KS.0220, KS.0230] or foreign address [KS.0240, KS.0250, KS.0260] must be significant.

0765 M1WFC 0160 On form M1WFC, Line 6 [M1WFC.0160] must equal Line 5 [M1WFC.0150] multiplied by Line 5 percentage [M1WFC.0165].

0766 M1 0940 On form M1, Line 29 working family credit [M1.0940] must equal working family credit from form M1WFC Line 5 or Line 6 or Line 7 [M1WFC.0150, M1WFC.0160, M1WFC.0170].

0767 M1NR 0445 On form M1NR, Line 11B [M1NR.0445] must equal the sum of lines 1B through 10B [M1NR.0335, M1NR.0345, M1NR.0365, M1NR.0375, M1NR.0385, M1NR.0395, M1NR.0405, M1NR.0415, M1NR.0425, M1NR.0435].

0768 M1ED 0490 On form M1ED, Line 8C [M1ED.0470] requires type of instruction provided Line 8 [M1ED.0490]. 0771 M15 0200 On form M15, Line 20(A) [M15.0200] percentage must equal Line 19(A) [M15.0190] multiplied by 6%.

0773 M1ED 0460 On form M1ED, Line 7C [M1ED.0440] requires type of class provided Line 7 [M1ED.0460].

0775 M1 0390 On form M1, spouse's phone # [M1.0390] is invalid. Phone number must be exactly ten digits (no non-numeric characters). First andfourth digits cannot be 0 or 1.

0780 M1 Returns must not contain invalid forms. One or more of the forms accompanying the return is not defined in Minnesota's database.

0784 M1ED 0170 On form M1ED, Line 8A [M1ED.0150] requires type of instruction provided Line 8 [M1ED.0170].

0785 M1NR 0010 On form M1NR, taxpayer nonresident indicator [M1NR.0010], part year residency indicator [M1NR.0030], residency start date [M1NR.0040], and residency end date [M1NR.0050] must not be significant if residency state [M1NR.0020] is "MN". (If residency state is Minnesota, this indicates full year residency in Minnesota.)

0789 M1ED 0450 On form M1ED, Line 7C [M1ED.0440] requires organization providing classes Line 7 [M1ED.0450].

0797 M1CD 0100 On form M1CD, to claim new born infant [M1CD.0100] birth year of child [M1CD.0030, M1CD.0070] must be tax year and filing status [M1.0420 = 2] must be married filing joint.

0799 M1NR 0555 On form M1NR, Line 24 [M1NR.0555] must equal Line 22B [M1NR.0545] divided by Line 23A [M1NR.0325]. Line 24 must not be greater than 100%, and Line 24 must not be negative.

0800 M1MT 0320 On form M1MT, Line 29 [M1.0320] must equal Line 27 [M1MT.0300] minus Line 28 [M1MT.0310], and Line 29 must not be negative.

0802 M1ED 0080 On form M1ED, qualifying child 1 [M1ED.0080, M1ED.0090, M1ED.0100, M1ED.0110, M1ED.0115] information must be complete.

0804 M1 0850 On form M1, Line 22 ETP credit indicator [M1.0850] is checked, but there is no form ETP. Otherwise, flow through amounts must exist from Line 9 [KPI.0380] on Schedule KPI or Line 10 [KS.0380] on Schedule KS.

0805 M1 0480 On form M1, Line C unemployment [M1.0480] reported on state return must equal federal unemployment [fed1040.0552, fed1040A.0552, fed1040Z.0552].

0806 M1 0510 On form M1, Line 2 state income tax addition [M1.0510] must be greater than zero, and it requires schedule A unless source is exclusively from Line 2 [KF.0290, KPI.0300, KS.0300] of forms KF,

0807 M1 0970 On form M1, Line 33 total payments [M1.0970] must equal sum of payments Line 26 through 32 [M1.0900, M1.0910, M1.0930, M1.0940, M1.0950, M1.0965, M1.0968].

0809 SUM 0260 The electronic postmark date [SUM.0260] is not valid. This date is required, and it must not be in the future or older than three weeks.

0811 M1 0830 On form M1, Line 20 other nonrefundable credits [M1.0830] must equal credit from M1C Line 8 [M1C.0080].

0813 M1 0990 On form M1, Line 35 bank account information must include bank account type [M1.0990, M1.0995], routing number [M1.1000] and account number [M1.1010].

0816 M1NR 0545 On form M1NR, Line 22B [M1NR.0545] must equal Line 11B [M1NR.0445] minus Line 21B [M1NR.0535], and Line 22B must not be negative. If M1NR not required indicator [M1NR.0356] is significant, Line 23B must equal zero.

0817 M1WFC 0011 On form M1WFC, if number of qualifying children is one [M1WFC.0011], qualifying child #1 [M1WFC.0020, M1WFC.0030, M1WFC.0040, M1WFC.0050] must be significant and qualifying child #2 [M1WFC.0060, M1WFC.0070, M1WFC.0080, M1WFC.0090] must not be significant.

0818 M1MTC 0210 On form M1MTC, Line 21 [M1MTC.0210] must equal Line 19 [M1MTC.0190] minus Line 20 [M1MTC.0200], and Line 21 [M1MTC.0210] must not be negative.

0820 M1NR 0245 On form M1NR, Line 14A [M1NR.0245] must equal the sum of federal Health Savings Account [fed1040.0635] and Archer MSA [fed1040.0622] on form 1040. If M1NR not required indicator [M1NR.0356] is significant, Line 14A must be zero.

0821 M1 0050 On form M1, taxpayer social security numbers [M1.0050, M1.0250] must not be test. Test social security numbers start with '40000', and they are not valid for live processing.

0825 M1LTI 0190 On form M1LTI, Line 6B [M1LTI.0190] must equal Line 5B [M1LTI.0180] multiplied by 25%.

0832 M1 0770 On form M1, Line 16 subtotal tax before credits [M1.0770] must equal full-year resident, part-year resident or non-resident tax Line 14 [M1.0750] plus lump-sum distribution tax Line 15 [M1.0760].

0834 M1ED 0240 On form M1ED, qualifying child 2 [M1ED.0240, M1ED.0250, M1ED.0260, M1ED.0270, M1ED.0275] information must be complete.

0836 M1CRN 0090 On form M1CRN, Line 8 [M1CRN.0090] must equal Line 7 [M1CRN.0080] multiplied by Line 25 [M1NR.0565] on form M1NR.

0838 M1W 0200 On form M1W, Minnesota tax withheld on W-2's [M1W.0200] requires selection [M1W.0160], 7-digit Minnesota state ID number [M1W.0180] and state wages [M1W.0190].

0841 M1ED 0516 On form M1ED, Line 10C [M1ED.0505] requires type of musical instruments [M1ED.0506].

0842 KF 0210 On form KF, estate or trust domestic address [KF.0210, KF.0220, KF.0230, KF.0240] or foreign address [KF.0250, KF.0260, KF.0270] must be significant.

0843 M1 1090 On form M1, paid preparer's phone # [M1.1090] is invalid. Phone number must be exactly ten digits (no non-numeric characters). First and fourth digits cannot be 0 or 1.

0846 M1W 0250 On form M1W, Minnesota tax withheld on W-2's [M1W.0250] requires selection [M1W.0210], 7-digit Minnesota state ID number [M1W.0230] and state wages [M1W.0240]

0848 M1 0930 On form M1, Line 28 child and dependent care credit [M1.0930] must equal credit from form M1CD Line 9 or Line 13 [M1CD.0260, M1CD.0300].

0850 M1LS 0010 On form M1LS, Line 1 [M1LS.0010] must equal Line 19 [fed4972.0350] on form 4972.

0853 M1ED 0160 On form M1ED, Line 8A [M1ED.0150] requires organization providing instruction Line 8 [M1ED.0160].

0856 M1 0630 DELETED RULE

0857 M1CD 0230 On form M1CD, Line 6 total household income [M1CD.0230] must equal sum of income Line 1 through 5, [M1CD.0170, M1CD.0180, M1CD.0190, M1CD.0200, M1CD.0210]. Line 6 must not be negative.

0858 M1ED 0566 On form M1ED, Line 16 [M1ED.0566] must equal Line 15 [M1ED.0564] multiplied by 75%.

0859 M15 0210 On form M15, Line 21(A) [M15.0210] must equal Line 20(A) [M15.0200] multiplied by Line 16(A) [M15.0160].

0861 M1MT 0150 On form M1MT, Line 13 [M1MT.0150] must not exceed Line 27 [fed1040schA.0495] on schedule A.

0862 M1WPG2 0900 On form M1WPG2, Minnesota tax withheld on 1099's [M1WPG2.0900] requires selection [M1WPG2.0860], 7-digit Minnesota state ID number [M1WPG2.0880], and income amount [M1WPG2.0890].

0863 M1W 0350 On form M1W, Minnesota tax withheld on W-2's [M1W.0350] requires selection [M1W.0310], 7-digit Minnesota state ID number [M1W.0330] and state wages [M1W.0340].

0864 M1NR 0030 On form M1NR, if taxpayer part-year resident [M1NR.0030] is significant, state of residence [M1NR.0020] should not be significant; and residence start [M1NR.0040] and residence end [M1NR.0050] must be significant, and length of residence must be less than one year.

0867 M1CR 0060 On form M1CR, Line 4b [M1CR.0060] must equal the sum of Line 18 [M1.0780] plus Line 19 [M1.0810] plus any ETP credit [M1.0860] included in Line 22 on form M1.

0869 M1W 0550 On form M1W, Minnesota tax withheld on 1099's [M1W.0550] requires selection [M1W.0510], 7-digit Minnesota state ID number [M1W.0530], and income amount [M1W.0540].

0873 ETP 0060 On form ETP, Line 3 [ETP.0060] must equal Line 1 [ETP.0040] minus Line 2 [ETP.0050].

0874 M1MTC 0160 On form M1MTC, Line 16 [M1MTC.0160] must equal the sum of Line 6 through Line 15 [M1MTC.0060, M1MTC.0070, M1MTC.0085, M1MTC.0087, M1MTC.0090, M1MTC.0100, M1MTC.0110, M1MTC.0120, M1MTC.0130, M1MTC.0150].

0876 M1R 0010 On form M1R, Line 1 [M1R.0010] must equal $12,000 if filing status [M1.0420 = 2] is married filing joint. If married filing separately [M1.0420 = 3], Line 1 [M1R.0010] must equal $6,000. Otherwise, Line 1 [M1R.0010] must equal $9,600.

0879 M1MTC 0270 On form M1MTC, Line 27 [M1MTC.0270] must equal Line 27 [M1MT.0300] of form M1MT. If form M1NR is significant, multiply Line 27 on form M1MT by Line 24 [M1NR.0555] on form M1NR.

0880 M1 0440 On form M1, spouse [filing separately] name [M1.0440, M1.0450] and social security number [M1.0430] are required if filing status [M1.0420 = 3] is married filing separately. Otherwise, spouse name and social security number must be blank.

0881 M1MT 0250 On form M1MT, Line 22 [M1MT.0250] must equal the correct amount based on filing status [M1.0420].

0882 M1MT 0090 On form M1MT, Line 9 [M1MT.0090] must equal Line 4 [fed1040schA.0080] on federal Schedule A.

0883 M1 0030 On form M1, taxpayer name [M1.0020, M1.0030] must not be test. Test names start with "TEST" in both first name [M1.0020] and last name [M1.0030]. This reject is normally received when educators are teaching lessons using live social security numbers with a live online (web based) software product.

0885 JOBZ 0378 On form JOBZ, Line 17 [JOBZ.0378] must equal the amount on Line 14 [JOBZ.0363] if the business did not relocate [JOBZ.0366]. If the business relocated [JOBZ.0368], Line 17 must equal Line 14 multiplied by Line 16 [JOBZ.0375].

0886 M1MT 0270 On form M1MT, Line 24 [M1MT.0270] must equal Line 23 [M1MT.0260] multiplied by 25%.

0889 M1MT 0140 On form M1MT, Line 12 [M1MT.0140] must not be greater than Line 19 [fed1040schA.0390] plus Line 27 [fed1040schA.0495] on schedule A.

0891 M1NR 0165 On form M1NR, Line 6A [M1NR.0165] must equal federal income from rents, royalties, etc. [fed1040.0510] on form 1040.

0892 M1 0960 On form M1, Line 30 education credit number of qualifying children [M1.0960] must be greater than zero to claim education credit [M1.0950] and number of qualifying children on form M1 must equal number of qualifying children [M1ED.0015] on M1ED. 0893 M1W 0600 On form M1W, Minnesota tax withheld on 1099's [M1W.0600] requires selection [M1W.0560], 7-digit Minnesota state ID number [M1W.0580], and income amount [M1W.0590].

0894 M1 1020 On form M1, Line 36 amount due [M1.1020] total must equal the sum of total tax Line 25 [M1.0890] plus underpayment penalty Line 37 [M1.1050] minus total payments Line 33 [M1.0970]. Amount due must not be negative.

0897 M1M 0240 On form M1M, Line 22 [M1M.0240] requires that reciprocity indicator [M1M.0245, M1M.0250, M1M.0255] must be checked. Line 22 must not be negative.

0899 M1LTI 0160 On form M1LTI, Line 3A [M1LTI.0060] must equal Line 3B [M1LTI.0160] if both are present.

0900 M1WFC 0010 On form M1WFC, number of qualifying child[ren] [M1WFC.0010, M1WFC.0011, M1WFC.0012] is invalid. One and only one box must be checked.

0901 M1WPG2 0250 On form M1WPG2, Minnesota tax withheld on W-2's [M1WPG2.0250] requires selection [M1WPG2.0210], 7-digit Minnesota state ID number [M1WPG2.0230] and state wages [M1WPG2.0240].

0902 M1 0840 On form M1, Line 21 total nonrefundable credits [M1.0840] must equal total of available credits lines 18 through 20 [M1.0780, M1.0810, M1.0830]

0904 M1WFC 0030 On form M1WFC, qualifying child #1 last name [M1WFC.0030] must match federal qualifying child #1 last name [fed1040schEIC.0011, fed1040AschEIC.0011] or qualifying child #2 last name [fed1040schEIC.0081, fed1040AschEIC.0081].

0905 M1 0250 On form M1, spouse [filing jointly] social security # [M1.0250] must equal federal secondary social security # [1040.0030, 1040A.0030, 1040Z.0030] on form 1040/1040A/1040Z.

0908 M1 0860 On form M1, Line 22 unlisted credit amount [M1.0860] must equal the sum of Line 4 [ETP.0070] on form ETP plus Line 9 [KPI.0380] on form KPI plus Line 10 [KS.0380] on form KS.

0914 M1MT 0100 On form M1MT, Line 10 [M1MT.0100] must equal Line 13 [fed1040schA.0207] on schedule A.

0916 M1CD 0250 On form M1CD, Line 8 federal credit amount [M1CD.0250] must match federal return [[MN2441.0290 * MN2441.0300], [fed2441.0290 * fed2441.0300), [fedSch2.0290 * fedSch2.0300)]. If previous year expense [MN2441.0320, fed2441.0320, fedSch2.0320] applies, it must be added to result.

0920 M1NR 0185 On form M1NR, Line 8A [M1NR.0185] must equal the sum of federal taxable state/local income tax refunds, credits or offsets [fed1040.0420] plus alimony received [fed1040.0430] plus other gains or losses [fed1040.0470] plus unemployment compensation [fed1040.0552, fed1040A.0552] plus taxable social security plus [fed1040.0557, fed1040A.0557] plus other income [fed1040.0590].

0921 KPI 0090 On form KPI, partner domestic address [KPI.0090, KPI.0100, KPI.0110, KPI.0120] or foreign address [KPI.0130, KPI.0140, KPI.0150] must be significant.

0922 M1ED 0580 On form M1ED, Line 18 [M1ED.0580] must equal the lesser of Line 16 [M1ED.0566] or Line 17 [M1ED.0568].

0923 M1NR 0070 On form M1NR, spouse residency state [M1NR.0070] is invalid. (Note: IRS Attachment 9 contains the foreign country codes that are valid as "states".).

0925 KF 0410 On schedule KF, Line 15 [KF.0410] must equal the sum of lines 12 through 14 [M1KF.0350, M1KF.0390, M1KF.0400].

0926 M1MT 0180 On form M1MT, Line 16 [M1MT.0180] must equal Line 6 [M1.0560] on Form M1.

0930 M1 0980 On form M1, Line 34 refund total [M1.0980] does not permit form BANK for payment.

0931 M1 0420 On form M1, to claim marriage credit Line 22 [M1.0780], filing status [M1.0420 = 2] must be married filing joint.

0934 M1ED 0130 On form M1ED, Line 7A [M1ED.0120] requires organization providing classes Line 7 [M1ED.0130].

0935 M1 0780 On form M1, claim for marriage credit on Line 18 [M1.0780] is invalid based on Line 10 joint taxable income [M1.0670].

0940 M1LTI 0170 On form M1LTI, Line 4B [M1LTI.0170] must equal the lesser of Line 2B [M1LTI.0150] or Line 3B [M1LTI.0160].

0946 M1LS 0060 On form M1LS, Line 6 [M1LS.0060] must equal Line 5 [M1LS.0050] multiplied by 5.

0948 M1CD 0160 On form M1CD, care provider 2 amount paid [M1CD.0160] must match federal return [fed2441.0050, fed2441.0100, fedSch2.0050, fedSch2.0100, MN2441.0050, MN2441.0100].

0949 M1WPG2 0450 On form M1WPG2, Minnesota tax withheld on W-2's [M1WPG2.0450] requires selection [M1WPG2.0410], 7-digit Minnesota state ID number [M1WPG2.0430] and state wages [M1WPG2.0440].

0952 M1LTI 0010 On form M1LTI, either Policy #A [M1LTI.0010] or Policy #B [M1LTI.0110] must be significant.

0953 M1R 0130 On form M1R, Line 9 [M1R.0130] must equal Line 9a [M1R.0110] minus Line 9b [M1R.0120]. If form M1LS is significant, Line 9 [M1R.0130] must also include federal capital gain [fed4972.0210] plus total taxable amount [fed4972.0260] of form 4972. Otherwise, taxpayer is not eligible for subtraction.

0955 M1MT 0220 On form M1MT, Line 19 [M1MT.0220] must equal the sum of Line 9 through Line 18 [M1MT.0090, M1MT.0100, M1MT.0110, M1MT.0140, M1MT.0150, M1MT.0160, M1MT.0165, M1MT.0180, M1MT.0200, M1MT.0210].

0957 M1ED 0060 On form M1ED, Line 5 [M1ED.0050] additional nontaxable income requires a description of the type[s] of income [M1ED.0060].

0958 M1 0060 On form M1, primary taxpayer address type [M1.0060] is invalid.

0959 M1MT 0165 On form M1MT, Line 15 [M1MT.0165] must equal Line 12 [M1M.0210] on form M1M.

0962 M1M 0320 On form M1M, Line 21 [M1M.0320] must equal the sum of Line 17 [JOBZ.0378] plus Line 30 [JOBZ.0500] on form JOBZ plus Line 9 [KF.0330] on form KF plus Line 7 [KPI.0360] on form KPI plus Line 8 [KS.0360] on form KS, and Line 21 must not be a negative.

0963 M1WPG2 0550 DELETED RULE

0964 M1W 0450 On form M1W, subtotal for additional W-2s must equal the sum of W-2s [M1WPG2.0600] on M1WPG2.

0967 M1W 1100 On form M1W, Line 3 [M1W.1100] must equal the sum of Minnesota tax withheld on Line 10 [KF.0340] on schedule KF plus Line 30 [KPI.0660] on schedule KPI plus Line 29 [KS.0690] on schedule KS.

0968 M1MT 0080 On form M1MT, Line 8 [M1MT.0080] must equal the sum of Lines 1 through 7 [M1MT.0010, M1MT.0020, M1MT.0030, M1MT.0035, M1MT.0040, M1MT.0050, M1MT.0060].

0970 M1R 0090 On form M1R, Line 7 [M1R.0090] must equal the sum of Line 4 [M1R.0040] plus Line 5 [M1R.0070] plus Line 6 [M1R.0080].

0971 M1NR 0565 On form M1NR, Line 25 [M1NR.0565] must equal Line 17 [M1.0700] on form M1.

0973 M1W 0300 On form M1W, Minnesota tax withheld on W-2's [M1W.0300] requires selection [M1W.0260], 7-digit Minnesota state ID number [M1W.0280] and state wages [M1W.0290].

0976 M1 0975 On form M1, Line 33 enterprise zone credit indicator [M1.0971] must be checked or other credit description [M1.0974] must be significant to claim unlisted payment amount [M1.0975].

0978 M1WFC 0130 On form M1WFC, Line 4 [M1WFC.0130] must equal zero if Line 4 answer is Yes [M1WFC.0140] or if Line 1 [M1WFC.0100] equals Line 3 [M1WFC.0120]. Otherwise, Line 4 [M1WFC.0140] must equal the credit amount from the WFC table based on Line 3 [M1WFC.0120] and the number of qualifying children [M1WFC.0010, M1WFC.0011, M1WFC.0012] if Line 4 [M1WFC.0145] answer is No.

0981 KS 0270 On form KS, one entity of shareholder indicator [KS.0270, KS.0272, KS.0273, KS.0274] must be significant, and multiple indicators may not be significant.

0982 M1 0820 On form M1, Line 20 credit for taxes paid to another state [M1.0820] must equal credit from either form M1CR Line 7 or Line 11 [M1CR.0100, M1CR.0140] or form M1CRN Line 9 [M1CRN.0100].

0987 KPI 0270 On form KPI, one entity of partner indicator [KPI.0270, KPI.0272, KPI.0273] must be significant, and multiple indicators may not be significant.

0988 M1CD 0270 On form M1CD, Line 10 federal earned income [M1CD.0270] must equal earned income from form 2441 or state form MN2441 Line 4 and Line 5 [MN2441.0260, MN2441.0270, fed2441.0260, fed2441.0270, fedSch2.0260, fedSch2.0270]. (Line 5 on form 2441 or schedule 2 or state form MN2441 applies only for married filing joint.)

0991 M1NR 0020 On form M1NR, taxpayer residency state [M1NR.0020] is invalid. (Note: IRS Attachment 9 contains the foreign country codes that are valid as "states".).

0992 M1R 0170 On form M1R, Line 13 [M1R.0170] must equal Line 8 [M1R.0100] minus Line 12 [M1R.0160]. Otherwise, taxpayer is not eligible for subtraction.

0994 M1 0490 On form M1, Line D federal adjusted gross income [M1.0490] reported on state return must equal federal adjusted gross income [fed1040.0750, fed1040A.0750, fed1040Z.0750].

0995 M1 0470 On form M1, Line A federal wages, salaries, tips, etc. [M1.0470] reported on state return must equal federal wages, salaries, tips, etc. [fed1040.0375, fed1040A.0375, 1040Z.0375].

0996 M1W 0100 On form M1W, Minnesota tax withheld on W-2's [M1W.0100] requires selection [M1W.0060], 7-digit Minnesota state ID number [M1W.0080] and state wages [M1W.0090].

0997 M1 Transmitter [ETIN] is not authorized to transmit Return Type M1.

0998 Federal Schedule A, Form 1040 is not a valid schedule due to IRS delay of the Schedule A. MN does not accept a state return unless the Federal Return has been filed.