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Category: Return Not Accepted?

All Reject Codes LEGACY

0200 Each field can only contain type of data specified in record layout . Non numeric value in numeric field All Forms All numeric fieldsIs Numeric( ) test 2 (NF-CA)


0201 Field sequence numbers within an unformatted record must be valid for that record All non 140 forms – unformatted records All Fields for form/records must be defined in AZ DOR File Specification and Record Layout 2 (NF-CA)

0202 The Record ID (Field 0010) of an unformatted record contains an invalid entry.
. Taxpayer ID number does not match the Primary SSN (Field 0003) of tax form
. Schedule of form is invalid for E-file All non 140 forms – unformatted records 0010, 0003 Primary SSN in Field 0010 of unformatted record should match that in Field 0003 of generic record. Form number must be available for e-filing for tax year. 2 (NF-CA)

0203 Tax Form – Incomplete direct debit If any of the following direct debit fields are significant, all must contain valid entries: Field 0027 must contain a valid date (see error code 911). Field 0028 must contain an amount that is equal to or less than Field 0590. Direct debit indicator (Field 0024) must contain “2”. Routing Transit Number (Field 0030) must contain nine numeric characters and Account Number (Field 0035) must be nonzero. Checking Account Indicator (Field 0040) OR Savings Account Indicator (Field 0048) must equal “X” but both cannot equal “X”.

0204 Tax Form – Incomplete direct deposit If any of the following direct deposit fields are significant, all must contain valid entries: Direct
deposit indicator (Field 0024) must contain “1”. Routing Transit Number (Field 0030) must contain nine numeric characters and Account Number (Field 0035) must be nonzero. Checking Account Indicator (Field 0040) OR Savings
Account Indicator (Field 0048) must equal “X” but both cannot equal “X”.

0205 Primary last name (Field 0060, position 1) and first name (Field 0070, position 1) are required fields. All 140’s 0060, 0070 For all 140 form types, primary first and last name cannot be blank. 2 (NF-CA)

0206 Spouse last name (Field 0065, position 1), first name (Field 0070, position 18) and Spouse SSN (Field 0055) are required fields when Field 0305, position 13, filing status is: 1 - Married filing joint return.

0207 Spouse last name (Field 0065, position 1), first name (Field 0070, position 18) and Spouse SSN (Field 0055) must be blank when Field 0305,
position 13, filing status is:
2 - Head of Household,
3- Married Filing Separate, or
4 – Single

0208 Form 140EZ - Filing Status (Field 0305, position 13) can only be 1 - Married filing joint return, or 4 – Single. 140EZ 0305 If Form 140EZ, filing status must be 1 or 4 2 (NF-CA)

0209 Forms 140, 140A, 140PY and 140NR – Filing status Field 0305, position 13) can only be:
1 – Married filing joint return,
2 – Head of Household,
3 – Married filing separate, or
4 – Single.
140, 104A, 140PY, 140NR 0305 For Forms 140, 140A, 140PY and 140NR, filing status must be 1, 2, 3 or 4. 2 (NF-CA)

0210 Forms 140, 140A, 140PY and 140NR – Exemption for Age 65 or over (Field 0305, position 14) cannot be greater than 2 140, 104A, 140PY, 140NR 0305 For Forms 140, 140A, 140PY and 140NR, Exemption for Age 65+ can only be 0 (or blank), 1 or 2. 2 (NF-CA)

0211 Forms 140, 140A, 140PY and 140NR – Exemption for Blind (Field 0305, position 15) cannot be greater than 2 140, 104A, 140PY, 140NR 0305 For Forms 140, 140A, 140PY and 140NR, Exemption for Blind can only be 0 (or blank), 1 or 2. 2 (NF-CA)

0212 “Date of Return” in Alphanumeric Field 2 (Field 0305, position 20) is either invalid, ex: 20050230, or a future date. All 140’s 0305 “Date of Return” must be less than or equal to current date and be in valid format. 2 (NF-CA)

0213 Forms 140, 140PY and 140NR - Standard/Itemized Deduction flag (Field 0305, position 28) must be S or I 140, 140PY, 140NR 0305 For Forms 140, 140PY and 140NR, standard/itemized flag must be S or I 2 (NF-CA) Non-fatal Errors

0214 Forms 140A and 140EZ – Standard/Itemized Deduction flag (Field 0305, position 28) must be S. 140A, 140EZ 0305 For Forms 140A and 140EZ, standard/itemized flag must be S 2 (NF-CA)

0215 “Credit Boxes” in Alphanumeric Field 2 (Field 0305, position 29) contain invalid entry. “Valid entry = twelve numerals in any combination of 302, 304, 305, 306, 307, 308, 309, 310, 312, 315, 319, 320, 321, 322, 323, 325, 328, 331, 332, 333, 334, 336 140, 140PY, 140NR 0305 For Forms 140, 140PY and 140NR, credit boxes can only be combination of “000”, “302, 304, 305, 306, 307, 308, 309, 310, 312, 315, 319, 320, 321, 322, 323, 325, 328, 331, 332, 333, 334, 336, or “bbb”. When field 0460 is nonzero, at least one box must contain valid, nonblank, nonzero form number. 2 (NF-CA)

0216 “Credit Boxes” in Alphanumeric Field 2 (Field 0305, position 29) and Field 0460 (Subtotal Credits) are invalid for Forms 140A and 140EZ and may not contain any entry 140A, 140EZ 0305, 0460 For Forms 140A and 140EZ, These fields are invalid and may not contain any entry 2 (NF-CA)

0217 Forms 140, 140PY and 140NR - Political Party entry (Field 0305, position 41) must be: 0, 1, 2, 3, or blank. 140, 140A, 140PY, 140NR 0305 For Forms 140, 140A, 140PY and 140NR, Political Party must be 0, 1, 2, 3 or blank. 2 (NF-CA)

0218 Forms 140, 140PY and 140NR - “Annualized/Other” box (Field 0305, position 42) may not be “Y”, unless “Form 221” (Field 0305, position 44) is “Y”. If “Form 221” (Field 0305, position 44) is “N” or blank, then, “Annualized/Other” box (Field 0305, position 42) 140, 140PY, 140NR 0305 For Forms 140, 140PY and 140NR, “Annualized/Other” cannot be Y, unless “Form 221” is also “Y”. If “Form 221” is “N” or blank, “Annualized/Other must be “N” or blank. 2 (NF-CA)

0219 Forms 140, 140PY and 140NR – “Farmer/Fisherman” box (Field 0305, position 43) must be “Y”, “N” or blank. 140, 140PY, 140NR 0305 For Forms 140, 140PY and 140NR, “Farmer/Fisherman” must be Y, “N” or blank. 2 (NF-CA)

0220 Forms 140, 140PY and 140NR – “Form 221” box (Field 0305, position 42) must be “Y”, “N” or blank. 140, 140PY, 140NR 0305 For Forms 140, 140PY and 140NR, Form 221 must be Y, “N” or blank. 2 (NF-CA)

0221 “Extension code” (Field 0305, position 45) can only be “F” or blank All 140’s 0305 Extension code value must be "F" or blank 2 (NF-CA)

0222 If Clean Election Fund Tax Reduction (Field 0445) is significant, at least one the following must contain “Y”:
Filer “Clean Election Fund Tax Reduction” flag (Field 0305, position 46) or Spouse “Clean Election Fund Tax Reduction” flag (Field 0305, position 47).
 
 
0223 "Spouse Clean Election Fund Tax Reduction” (Field 0305, position 47) must not be “Y” when return filing status (Field 0305, position 13) is something other than “1” - Married Filing Joint Return.
 
 
0224 Clean Election Fund Tax Reduction (Field 0465) cannot be greater than “5” unless a joint return is filed and both elect the “Clean Election Fund Tax Reduction” in which case Field 0445 cannot be greater than “10”.

0225 Forms 140, 140A, 140EZ - Residency Status (Field 0305, position 48) Code must be "0" – Arizona resident. 140, 140A, 140EZ 0305 For Forms 140, 140A, 140EZ, Residency Status must be 0 2 (NF-CA)

0226 Form 140PY - Residency Status Code (Field 0305, position 48) must be: 1 – Part year resident, NOT active military, or 2 – Part year resident active military. 140PY 0305 If Form 140PY, Residency Status must be 1 or 2 2 (NF-CA)

0227 Form 140NR - Residency Status Code (Field 0305, position 48) must be: 1 - Nonresident, or 2 – Nonresident active military (3 – Composite return n/a for e-file) 140NR 0305 Form 140NR: Residency Status must be 1 or 2 ONLY. (3 – Composite return not available for e-file returns and should be disabled.) 2 (NF-CA)

0228 Forms 140, 140NR and 140PY - MSA Penalty Box (Field 0305, position 49) must be “Y”, “N” or blank 140, 140NR and 140PY 0305 For Forms 140, 140NR and 140PY, MSA Penalty Box must be Y, ”N” or blank 2 (NF-CA)

0229 Form 140A - Std deduction (Field 0405) must be $4677 or $9354
 
0230 Form 140EZ - Total deduction and personal exemption (Field 0415 must be $6777 or $13554)

0231 “Tax After Family Tax Credit Reduction” (Field 0460) cannot be less than zero 140A 0460 Tax Minus Credits must be greater than or equal to zero 2 (NF-CA)
 

0232 “Balance of Tax” (Field 0470) cannot be less than zero All 140’s 0470 Balance of Tax must be greater than or equal to zero 2 (NF-CA)
 

0233 Primary SSN (Field 0003) was used as a Secondary SSN, or Secondary SSN (Field 0055) was used as a Primary SSN, on an accepted E-file return with filing status other than 1 – Married Filing Joint Return. All 140’s 0003, 0055, 0305 If State Only Indicator (Field 0019) is “SO”, look
for primary SSN in secondary SSN field and secondary SSN in primary SSN field in table
tblValidHeaders. If return filing status is not Married Filing Joint, conditionally accept return. 2 (NF-CA)

0234 Primary SSN (Field 0003) was used as a Secondary SSN, or Secondary SSN (Field 0055) was used as a Primary SSN, on another return is in process by AZ DOR. All 140’s 0003, 0055
If State Only Indicator (Field 0019) is “SO”, look for primary SSN in secondary SSN field and
secondary SSN in primary SSN field in table tblInvalidHeaders. 2 (NF-CA) Non-fatal Errors Page

0235 Telephone number provided is not in required format.

0236 Forms 140, 140A, 140PY and 140NR – If Field 0370 is significant then “Exemption for Age 65 or over” (Field 0305, position 14) cannot be blank. 140, 140A, 140PY, 140NR 0305, 0370 If field 0370 = 2100, then Field 0305, position 14 must = 1. If Field 0370 = 4200, then Field 0305, position 14 must = 2 (valid only for filing status 1, MFJ). 2 (NF-CA)

0237 Forms 140, 140A, 140PY and 140NR – If field 0370 = 2100, then Field 0315, position 69-76, or Field 0305, position 61-68 must ≤ 19430101. If Field 0370 = 4200, then Field 0315, position 69-76 and Field 0305, position 61-68 must ≤ 19440101 (MFJ only).

0238 Forms 140, 140A, 140PY and 140NR – If Field 0375 is significant then “Exemption for Blind” (Field 0305, position 15) cannot be blank. 140, 140A, 140PY, 140NR 0305, 0375 If field 0375 = 1500, then Field 0305, position 15 must = 1. If Field 0370 = 3000, then Field 0305, position 15 must = 2 (valid only for filing status 1 MFJ) 2 (NF-CA)
 

0239 Primary “Date of Birth” is incomplete or missing.
 
 
0240 Secondary “Date of Birth” is incomplete or missing.
 
 
0242 If Field 70 (IAT Indicator) is significant then State Direct Deposit/Direct Debit must be blank.
 
 
0900 Primary SSN (Field 0003) was used as a Primary SSN more than once on E-filed returns. All 140’s 0003 If State Only Indicator (Field 0019) is “SO”, look for primary SSN in primary SSN field in tblValidHeaders and in tblInvalidHeaders for conditionally accepted return. 3 (F)
 

0901 Secondary SSN (Field 0055) was used as a Secondary All 140’s 0055 If State Only Indicator (Field 0019) is “SO”, look SSN more than once on E-filed returns. for secondary SSN in secondary SSN field in tblValidHeaders and in tblInvalidHeaders for 3 (F) cond. accepted return.
 

0902 Primary SSN (Field 0003) was used as a Secondary SSN, All 140’s 0003, If State Only Indicator (Field 0019) is “SO”, look or Secondary SSN (Field 0055) was used as a Primary SSN, on an accepted E-file return with filing status 1-0055, 0305 for primary SSN in secondary SSN field and secondary SSN in primary SSN field in table 3 (F) Married Filing Joint Return. tblValidHeaders for return with filing status Married Filing Joint
 

0903 Return from “turned off” ERO n/a 0023 Check latest status for EFIN in tblERO Acceptance Status 3 (F)

0904 Return from unknown software developer n/a 0300 Look up software developer in tblSWDevelopers 3 (F)
 

0905 Return from “turned off” software developer n/a 0300 Check latest status for developer in tblSWDev Acceptance Status 3 (F)
 

0906 Tax Form – “Tax Year Ending” can only be 2009 (Field 0305, position 01-04) and “Tax Month Ending” must be 12 (Field 0305, position 05-06)
 

0907 E-Signatures: If the federal pin is used to sign the AZ return, then Field 0305, position 59 is Y and the federal pin must be displayed in field(s) 0120 and/or 0125. If not signing using the federal pin, then Field 0305, position 59 is N and Fields 0120 and 0125 are blank. If Field 0305, position 59 is N, and the PIN is in either Field 0120 or 0125 it would be an invalid e-signature. All 140’s 0305, 0120, 0125 If the federal pin is used to sign the AZ return, then Field 0305, position 59 is Y and the federal pin must be displayed in field(s) 0120 and/or 0125. If not signing using the federal pin, then Field 0305, position 59 is N and Fields 0120 and 0125 are blank. If Field 0305, position 59 is N, and the PIN is in either Field 0120 or 0125 it would be an invalid e3 (F) signature
 

0908 Forms 140A and 140EZ - AZ Taxable Income (Field 420) must be = $50,000 140A, 140EZ 0420 For Forms 140A and 140EZ, AZ Taxable Income can’t be greater than 50,000. 3 (F)
 

0909 Forms 140 and 140A - Property Tax Credit (Field 0500) 140, 140A 0500 For Forms 140 and 140A, Property Tax Credit must be zero. E-file not permitted if claiming property must equal zero 3 (F) tax credit.

0911 When Direct Debit Payment is indicated (Field 0024): All 140’s 0024, When Direct Debit Payment is indicated (“2” in For tax returns with a date of return (Field 0305, 0027 Field 0024):
position 20-27) on or before April 16 of the current If date of return (Field 0305, positions 20-27) for processing year, the requested Electronic Funds a tax return is before April 16 of the current
Withdrawal Date (Field 0027) cannot be later than April processing year, the requested Electronic Funds 16. Withdrawal Date (Field 0027) cannot be later -or- For returns filed after April 16, the direct debit date than April 16. -or3 (F) must be equal to the date of the return. Future dates When date of return (Field 0305, positions 20-27) are not accepted after April 16. for tax return is after April 16, the direct debit -anddate (Field 0027) must be equal to the date of For all returns: The Direct Debit date cannot be earlier the return. than the date of the return. -and-The Direct Debit Date cannot be earlier than the date of the return.
 

0912 If Form 131 Flag (Field 0315, Position 77) is “P” or “S”, All 140’s 0305, If Form 131 Flag (Field 0315, Position 77) is “P” indicating that a Form 131 is attached, the tax return filing status must be: 0315 or “S”, indicating that a Form 131 is attached, the tax return filing status must be “Married Filing 3 (F) “Married Filing Joint” (Field 0305, Position 13 = “1”) Joint” (Field 0305, Position 13 = “1”) 0913 Form 131 – Form is incomplete or contains invalid entries. 131 All 140’s 0025, 0062, 0068 Date of death (Field 0062 or 0068) must be between Jan 1, 2006 and Filing Date of Return. Decedent’s SSN (Field 0030) must be valid format 3 (F) Claimant’s SSN (Field 0060) must be valid format
 

0913 Form 131 – Form is incomplete or contains invalid entries.
 
 
0916 Aid to Education Donation (Field 525) must be equal to amount of overpayment (Field 520 [Field 510 on 140A]). 140, 140A 140NR, 140PY 0525, 0520, 0510 on 140A Donation cannot be less than Balance of Overpayment. 3 (F)
 

0917 Form 140, 140A, 140NR, and 140PY Filler (Field 0595) 140, 140A 0595 Filler fields must be null or Zero Filled. must be blank. 140NR, 3 (F) 140PY
 

0918 E-Signature – State-Only All 140’s 0019, If Field 0019 is “SO” indicating state-only return, If State-Only Return (Field 0019) is indicated then Fields 0120 and 0125 and 0305 (position 59) are blank. 0120, 0125, Fields 0120 and 0125 and 0305 (position 59) are blank. 3 (F) 0305
 
 
 
0919 Primary “Date of Birth” is incomplete or missing. All 140’s 0315, Date of Birth – Must be CCYYMMDD Position 3 (F) 61-68 0920 Secondary “Date of Birth” is incomplete or missing. Must be present when MFJ All 140’s 0305, Position 13 0315, Date of Birth – Must be CCYYMMDD when MFJ 3 (F) Position 69-76
 

0919 Primary “Date of Birth” is incomplete or missing.
 
 
0920 Secondary “Date of Birth” is incomplete or missing. Must be present when MFJ
 
 
0921 When “Subtotal of Credits” is greater than zero, at least one valid, nonblank, nonzero form number is required, “Valid Credit Forms are: 302, 304, 305, 306, 307, 308, 309, 310, 312, 315, 319, 320, 321, 322, 323, 325, 328, 331, 332, 333, 334, 336. 140 Generic 0305, positions 29-40 0455 For Forms 140, 140PY and 140NR, When field 455 is nonzero, at least one valid, nonblank, nonzero form number is required, “Valid Credit Forms are: 302, 304, 305, 306, 307, 308, 309, 310, 312, 315, 319, 320, 321, 322, 323, 325, 328, 331, 332, 333, 334, 336." 3 (F)
 

0922 When Filing Status = 3, Married filing separate (Field 0305, position 13), all of the following must be present:
• “Spouse’s Full Name” (Field 0325, position 44-68) • “Spouse SSN” (Field 0325, position 69-77) 140, 140NR and 140PY 0305, 0325 When a return is filed using filing status 3, MFS,
all of the following must be present: • “Spouse’s Full Name” (Field 0325, position 4468)
• “Spouse SSN” (Field 0325, position 69-77) 3 (F)
 
 

0923 When Filing Status = 3, Married filing separate (Field 0305, position 13), and the state of residence (Field 0095) is one of the following: AZ, CA, LA, NM, NV, ID, TX, or WA; then the following must be present:
• “Community Property Allocation Indicator” (Field 0325, position 78) must be “Y”; and
• Copy of federal ALLOCR must be transmitted. All 140’s 0125 0305, Position 13 When Filing Status = 3, Married filing separate (Field 0305, position 13), and the state of residence (Field 0095) is one of the following: AZ, CA, ID, LA, NM, NV, TX, WA, or WI; then the following must be present:
• “Community Property Allocation Indicator” Field 0325, position 78) must be “Y”; and
• Copy of federal ALLOCR must be transmitted. 3 (F)
 

0924 Forms 140, 140PY and 140NR – If Estimated 140, 140PY, 0575 For Forms 140, 140PY and 140NR , if field 0575 is Payment/MSA Penalty (Field 0575) is significant, at least one of the following flags must contain “Y”: “Form 221” Field 0305, position 44, or “MSA Penalty” Field 0305, position 49. 140NR 0305: Position 42 and 49 non-blank, zero (0) or greater, at least one of the following must contain “Y”: “Form 221” Field 0305, position 44, or “MSA Penalty” Field 0305, position 49. 3 (F)
 

0925 Forms 140, 140PY and 140NR – If field 0305, position 140, 140PY, 0575, For Forms 140, 140PY and 140NR , if field 0305, 42 is "Y" then a Form 221 must be transmitted and amount must be present in field 0575. The amount may 140NR 0305, Position position 42 is "Y", a Form 221 must be transmitted and an amount must be present in 3 (F) be zero 42 field 0575 The amount may be zero (0)

0926 Forms 140, 140PY and 140NR – If field 0305, position 49 is "Y" then an amount must be present in field 0575. The amount may not be zero. 140, 140PY, 140NR 0575, 0305, Position 49 For Forms 140, 140PY and 140NR , if field 0305, position 49 is "Y", an amount must be present in field 0575. The amount may not be zero (0). 3 (F)
 
0927 Form 140NR - Residency Status Code (Field 0305, position 48) must be:
1 - Nonresident, or 2 – Nonresident active military (3 – Composite return n/a for e-file)
 
0928 Form 140PY - Residency Status Code (Field 0305, position 48) must be:
1 – Part year resident, NOT active military, or 2 – Part year resident active military.
 
0929 Forms 140, 140PY and 140NR – Credit Forms 338 or 339 may not be transmitted with the return.
 

0931 Secondary last name (Field 0065, position 1), first name (Field 0070, position 18) and Spouse SSN (Field 0055) are required fields when Field 0305, position 13, filing status is:
1 – Married filing joint return (MFJ)
3 – Married Filing Separate (MFS)
 
 
0932 Secondary last name (Field 0065, position 1), first name (Field 0070, position 18) and Spouse SSN (Field 0055) must be blank when Field 0305, position 13, filing status is:
2 – Head of Household, or
4 – Single
 
 
0933 If Clean Election Fund Tax Reduction (Field 0445) is significant, at least one the following must contain “Y”:
Filer “Clean Election Fund Tax Reduction” flag (Field 0305, position 46) or Spouse “Clean Election Fund Tax Reduction” flag (Field 0305, position 47).
 
 
0934 "Spouse Clean Election Fund Tax Reduction” (Field 0305, position 47) must not be “Y” when return filing status (Field 0305, position 13) is something other than “1” - Married Filing Joint Return.
 
 
0999 AZ DOR decision to reject return due to one or more unresolved error conditions. n/a n/a 3 (F) Severity Code Definitions:
2 – Non fatal, error results in return being “conditionally accepted” (NF-CA).
3 – Fatal, error causes return to be rejected (F).