WISCONSIN REJECT CODES 
 
FOR MORE INFORMATION, PLEASE CONTACT THE WISCONSIN DEPARTMENT OF REVENUE:  (608) 266-2772

Code  Form   Field   Rejection Description

001    All   300-1  Duplicate return - already a current year return on file

002    All               Invalid Byte count or field size/type.

005    1     300-1   Form Code must be a ‘1’

007    All   050-1   Invalid EFIN - Not numeric or all zeroes

008    All   050-1   Invalid ETIN - Not numeric or all zeroes

010    All   060-1   Taxpayer Last Name is blank

015    All   070-1   Taxpayer First Name is blank

020    All   000-5   Taxpayer SSN must equal the Federal Primary SSN

025    All   075      Address is blank

030    All   085      City is blank

035    All   095      Invalid State Abbreviation

040    All   100      Zip Code not numeric

045    All   300-5  Taxpayer Campaign Fund not equal to ‘ ‘ or ‘X’

047    All   300-6  Spouse Campaign Fund not equal to ‘ ‘ or ‘X’

050    1     300-2   City, Village, or Township code must equal ‘C’, or ‘V’, or ‘T’

055    1     300-3   Municipality is blank

060    1     105      County is blank

065    1     300-4   School Code must be numeric

070    1     415      When Rent Credit is claimed then Rent Paid (405) or (410) must be 
                             greater than zero

075  1       425      When Property Tax Credit is claimed then Taxes Paid (420) must be
                             greater than zero

080  1       545     When a Refund Amount is claimed then Amount Owed (550) must be zero

085  1       550     When an Amount Owed is claimed then Estimated Tax Offset (555) must be 
                             zero

104                       Filing status is Married Filing Joint so Spouse Last Name cannot be blank

105  All   070-2    Filing as Married - Spouse First Name missing

106  All   055       Filing as Married - Spouse SSN missing

111  All   300-7    Filing Status must be ‘1’, or ‘2’ or ‘3’ or ‘4’

160  1     535       When Farmland Tax Relief Credit is claimed then Taxes Paid (530) must
                            be greater than zero

195  All                Invalid Entry

205  1     300-7    When Married Couple Credit is claimed Filing Status must be a ‘2’

210  1, 1A   450   Married Couple Credit must be equal to what is computed on the schedule

220  1, 1A            Math error on the Married Couple Credit Schedule

225  All   1800      Married Couple Credit is greater than $480

655  1   400          WI Itemized Deduction Credit must equal WI Sch 3 Credit (1680)

656                       Moved out of WI before end of Tax Year - Must include Legal Residence 
                             (Domicile) Questionnaire

657                       Income of only wages, interest, & dividends is allowed on Form 1NPR

658                       Residence status is missing for one or both of the filers on a joint Form 1NPR
                             return

659                       Residence status is missing for the filers on a single Form 1NPR

660                       Dates filer lived in WI are missing on a return where one or both filers are part
                             year residents on Form 1NPR

661                       The state code is missing on a non-resident return on Form 1 NPR

662                       The date format is incorrect on Form 1 NPR

663                       The state code is mising when Net Tax Paid to Another State credit is claimed
                             on Form 1

664                       Schedule OS is missing the state code

665                       Veteran's Credit is claimed on a Form 1 along with another type of property tax
                             credit such as school property tax credit, Homestead credit, farmland
                             preservation credit, or farmland tax relief credit. Only one is allowed

666                       The underpayment interes (UPI) box is filled with an incorrect value.  Only the
                             numbers 2 through 9 or blank are acceptable

667                       The bank account number is missing on a return that has selected electronic
                             payment or deposit

950                       Schedule I (Adjustment to Convert 2009 FAGI and Itemized deductions to Amounts Allowable for Wisconsin is required to report uneployment compensation.

951                       FAGI reported on Wisconsin return must be adjusted to add back umemployment compensation not taxed on the federal return.

956                      When Federal Adjusted Gross Income (Form 1040 or 1040A, Field 750) does not equal Form 1, Field 565, there must be a Schedule I. Schedule I, line 1 (Field 200) does not equal Federal Adjusted Gross Income (Form 1040 or 1040A, Field 750).

960  1   665          Field 665 must equal the sum of fields 785, 790, 795, 800 and 805

961  1   785etc     When any of fields 785, 790, 795, 800 or 805 is greater than zero, the 
                             corresponding code filed must be filled in

962  1NPR 320-8   Full-year resident or part-year resident can not e-file 1NPR NEW

963  1NPR 320-9   Only non-residents from reciprocal states (IL, IN, KY, MI, and MN) may
                               e-file 1NPR

964  1NPR   900   Wisconsin wages, salaries, tips, etc (line 1) must not be greater than

965  1NPR   495   Wisconsin withholding must be equal to the requested refund

966  1NPR   690   Refund must be equal to the Wisconsin withholding

967  1                    Development Zones Credits (line 30c) being claimed, no Schedule DC filed

968  1                    Historic Rehabilitation Credits (line 23) being claimed, no Schedule HR filed

969  1                    Technology Zone Credit (line 30d) being claimed, no Schedule TC filed

970                        Net Tax Paid to Another State Credit (line 30h) claimed, no Schedule OS-E

971                        The state box (line 30h) does not agree with thte number of columns filled in on 
                              Schedule OS-E 

976  H   125          Age is less than 18, claimant does not qualify.

977  H   130          Answer is no, claimant does not qualify.

978  H   135          Answer is yes, and claimant is less than 62, claimant does no qualify.

979  H                   Claimant does not qualify; age is less than 62, and claimed as dependent on
                              tax return

980  H   140/145  Both questions are answered yes, claimant does not qualify.

981  H                  Household income greater than 24,499. No credit available.

982  1, H              A Sch FC and H cannot both be filed

983  H   460         Twelve months is entered, Schedule 3 should not be completed.

984  H                  When more than one tax bill exists, the number of acres, assessed value
                             of land, and net taxes must be provided for each tax bill.

985  H                  The year, owner(s), owner type, property address, assessed land and 
                             improvement value and acres (when more than one) must be provided. If 
                             entries are from a personal property tax bill with no assessed land
                             value, the land value may be zero but Homestead Note #14 must be checked.

986  1, 1A            Sch H is present, but no credit shown on homestead credit line of Form 1 or 1A.

987  H                  Sale of home is indicated and information is missing. Necessary 
                             information includes date home was sold, name and type of seller(s), property
                             address, selling price, expense of sale (if any), adjusted basis of home,
                             and sold home date of occupancy.

988  H                  Owner type is self and/or spouse and other, ownership percent missing.

989  H                  Seller owner type is self and/or spouse and other, ownership percent missing.

990  All                A State only return filed without a complete federal record.

991  1, 1A            Homestead credit being claimed, no Schedule H filed.

992  1, 1A            Schedule H filed, but missing a Rent Certificate or Property Tax Bill.

993  1                  Return was filed “married filing separate”. Spouse Name and SSN missing.

995  All                Direct Debit routing transit number is invalid.

996  All                Direct Debit payment date is blank.

997  All                Direct Debit payment date is invalid. Must be no later than April 15th
                            for timely returns and no later than submission date for late and extensions rturns.

998  All               Test return

999  All                EFIN failed suitability testing.

The state also gives the following reasons why an electronically filed return will be rejected:

1) Duplicate returns
2) Test returns
3) Returns sent by preparers who are not authorized as a Wisconsin ERO
4) Record could not be processed or formatted
5) State-Only return filed without federal information in the unformatted record Federal/State Electronic Filing of Individual Income Tax Returns 9
6) Taxpayer Last Name is blank
7) Taxpayer First Name is blank
8) Taxpayer SSN is not equal to the Federal Primary SSN
9) Address is blank
10) City is blank
11) Filing as Married – Spouse First Name missing
12) Filing as Married – Spouse SSN missing
13) Form 1, field 665 must equal the sum of fields 785, 790, 795, 800 and 805
14) Form 1, when any of the fields 785, 790, 795, 800, or 805 is greater than zero, the corresponding code filed must be filled in
15) Form 1NPR, full-year resident or part-year resident can not e-filed
16) Form 1NPR, only non-residents from reciprocal states (IL, IN, KY, MI, and MN) may e-file 1NPR.
17) Form 1NPR, Wisconsin wages, salaries, tips, etc (line 1) must not be greater than zero.
18) Form 1NPR, Wisconsin withholding must be equal to the requested refund.
19) Form 1NPR, refund must be equal to the Wisconsin withholding.
20) Form 1, development zone credit (line 30c) being claimed, no Schedule DC filed.
21) Form 1, historic rehabilitation credit (line 23) being claimed, no Schedule HR filed.
22) Form 1 technology zone credit (line 30d) being claimed, no Schedule TC filed.
23) Schedule H, a Schedule H and Schedule FC cannot both be filed
24) Schedule H, Schedule 3 should not be completed if number of months on line 5 is twelve.
25) Schedule H, when more than one tax bill exists, number of acres and assessed value of land must be provided for each tax bill
26) Schedule H, not all of the needed property tax bill information is provided
27) Schedule H, homestead credit amount is not claimed on Form 1 or Form 1A
28) Schedule H, missing seller’s closing statement information, dates of occupancy, and/or selling price, expense of sale and adjusted basis of home sold
29) Schedule H, ownership percentage missing when ownership type is self and/or spouse and other
30) Schedule H, ownership percentage missing when seller ownership type is and/or spouse and other
31) Homestead Credit is claimed, and no Schedule H is attached
32) Schedule H is filed, and a rent certificate or property tax bill is missing
33) Schedule H line 1a, age is less than 18, claimant does not qualify
34) Schedule H, line 2, answer is no, claimant does not qualify
35) Schedule H, line 3, answer is yes, and claimant is less than 62, claimant does not qualify
36) Schedule H, age is less than 62, and claimed as dependent on tax return, claimant does not qualify Publication 115 10
37) Schedule H, line 4a and 4b, both questions are answered yes, claimant does not qualify
38) Schedule H, household income greater than 24,499 - No credit available
39) Filing status is married filing separately, and spouse name and/or SSN is missing
40) Direct Debit routing transit number is invalid
41) Direct Debit payment date is blank
42) Direct Debit payment date is invalid. Must be no later than April 16th for timely returns and no later than submission date for later and extension returns.