2008 All Error Rejection Codes (by ERC)

Transcription

1 0001 Processing site is not S The processing site in the TRANA record must be S Invalid format - checkbox A checkbox field must be the single character X ETIN has been suspended The ETIN in the TRANA record must not be suspended 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 Unexpected end of file Transmitter is not authorized to send this type of return/transmission Invalid format field too long. The field exceeds the maximum length 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 EIN does not match EIN in our database The EIN in the TRANA record must match the EIN for the ETIN on our database Invalid record format. Record does not end with # Invalid ETIN. The ETIN in the RECAP record must match the ETIN in the TRANA record 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 Statement not valid for this field. This field cannot contain a statement reference Undefined EFIN. The EFIN in the TRANA record must be defined in our database.

2 0020 EFIN has been suspended The EFIN in the TRANA record must not be suspended Unexpected form in PR return Invalid format alpha. An alpha field may contain only upper case letters and spaces Invalid format alphanumeric. An alphanumeric field may contain only case letters [A-Z or a-z], numbers [0-9], and spaces 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 # Undefined ETIN. The ETIN in the TRANA record must be defined in our database 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] Invalid format maximum length exceeded. The data must not exceed the maximum length defined for this field 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 form is not valid for this return type. A form was encountered that is not valid for the return type Unknown return type in transmission Missing TRANA record. The first 120 bytes must be the TRANA record Page 2 of a form is not preceded by page 1 of a form Record length format error Unspecified parsing error within return.

3 0044 Missing TRANB record. The second 120 bytes must be the TRANB record The fixed portion of a record cannot be processed. All or part of the fixed data is missing in the record header Unknown form type in transmission 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 Transmission must not contain unprintable (high ASCII) characters Invalid format - numeric. A numeric field may contain only the digits 0 through 9. It may not contain spaces or a decimal point ETIN EFIN mismatch. The EFIN in the TRANA record must match the EFIN for the ETIN in our database Multiple TRANA, TRANB, or RECAP record. There must be only one TRANA, one TRANB, and one RECAP record in the file The taxpayer must be a registered profile in the department system to file withholding tax returns. WH Taxpayer must be registered in MN Profile System to file The taxpayer must be a registered profile in the department system to file sales tax returns. ST Taxpayer must be registered in MN Profile System to file Missing RECAP record. The last 120 bytes must be the RECAP record. Ignoring, or course, any extraneous characters at the end of the transmission Production/test code mismatch. The production/test code in the TRANA record must match that in the transmission database Syntax error in variable length fields 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.

4 0066 Number of occurrences of a specific form exceeds maximum allowable. The number of occurrences of a specific form exceeds maximum allowable Parsing error for future use 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 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 Invalid format date. A date field must be digits formatted as CCYYMMDD and must be a valid date between 1850 and Parsing error for future use 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 Transmission format for return does not match specified tax period TRANA record type is not V. The record type in the TRANA record must be V. We will not accept fixed format transmissions Field sequence number repeated in a form. A field sequence number occurs more than once in the same form Non-numeric Julian date or sequence in TRANA record. The Julian date and sequence in the TRANA record must be numeric 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.

5 0089 Invalid format percentage. A percentage fields must be 6 digits. The decimal point is assumed to be between the first and second digits Page 2 of a form is preceded by page 1 of a different form TRANA transmission format is not A. The transmission format in the TRANA record must be A EIN mismatch in TRANA and TRANB records. The EIN in the TRANA record must match the EIN in the TRANB record The period end date cannot be determined for this return. The return cannot be processed with an invalid period end date One or more withholding tax returns are duplicated within the same transmission. Duplicate returns are not permitted. WH Duplicate tax returns are not permitted within same transmission One or more sales tax returns are duplicated within the same transmission. Duplicate returns are not permitted. ST Duplicate tax returns are not permitted within same transmission LS 0100 On form LS, Line 10 [LS.0100] must equal Line 9 [LS.0090] multiplied by On form CD, Line 5 [CD.0210] must equal ED, Line 5 [ED.0050] IF ED.0050 is significant, IF CD.0210 is significant CD.0210 = ED CD 0290 On form CD, Line 20 qualified earned income percent [CD.0290] must equal Minnesota source earned income Line 11 [CD.0280] divided by federal earned income Line 10 [CD.0270]. IF CD is significant, IF NR is significant or M.0260 > 0, [CD.0290 = CD.0280 / CD.0270] {Variance: 1 over or under} On form 5, Line 19(D) [5.0460] must equal Line 18(D) [5.0450] divided by 365 [366 for leap year]. IF is significant, [END ERROR CHECK]. IF processing year is leap year, = ( / 366) {Variance:.01 over or under} = ( / 365) {Variance:.01 over or under} Wednessday, October 26, 2006

6 0106 WFC 0120 If Line 4 answer is No [WFC.0145], Line 3 [WFC.0120] must be greater than or equal to $7,160 ($10,160 if married filing jointly) with no qualifying children. Line 3 must be greater than or equal to $18,710 ($21,710 if married filing jointly) with one qualifying child. Line 3 must be greater than or equal to $22,190 ($25,190 if married filing jointly) with two or more qualifying children. Otherwise, Line 4 [WFC.0145] answer is invalid. IF WFC is significant, IF WFC.0145 is significant, IF.0420 = 2, IF WFC.0012 is significant, WFC.0120 >= [Threshold: 25,190]. IF WFC.0011 is significant, WFC.0120 >= [Threshold: 21,710]. IF WFC.0010 is significant, WFC.0120 >= [Threshold: 10,160]. [REJECT RETURN]. IF WFC.0012 is significant, WFC.0120 >= [Threshold: 22,190]. IF WFC.0011 is significant, WFC.0120 >= [Threshold: 18,710]. IF WFC.0010 is significant, WFC.0120 >= [Threshold: 7,160]. [REJECT RETURN] BANK 0030 On form BANK, the bank account number is invalid. (Account number must be letters, numbers, or hyphens only.) BANK.0030 must be letters, numbers, or hyphens only On form, paid [or volunteer] preparer identification number [.1080] must be numeric, or it must be a valid PTIN [first character is "P" or "S" followed by numerals). IF.1080 is significant,.1080 must be numeric, except first character may be 'P' or 'S' On form, Line 23 bank account number [.0690] is invalid. [Account number must be letters, numbers, or hyphens only.] IF.0690 is significant,.0690 must be letters, numbers, or hyphens only LS 0080 On form LS, Line 8 [LS.0080] must equal Line 7 [LS.0070] multiplied by 20%. LS.0080 = (LS.0070 * [Threshold: 20%]) 0111 NR 0175 On form NR, Line 7A [NR.0175] must equal federal farm income or loss [fed ] on form IF NR is significant, NR.0175 = fed

7 0112 KPI 270 On form KPI, one entity of partner indicator [KPI.0270, KPI.0272, KPI.0273] must be significant, and multiple indicators may not be significant. IF KPI is significant, KPI.0270 OR KPI.0272 OR KPI.0273 must be significant-one and only one must be significant) NC 0010 If line 34 on 1040 or line 19 on 1040A is positive, then form NC must be significant and line 1 of NC must equal line 34 of 1040 or line 19 of 1040A. If M.0245 or M.0250 or M.0255 is significant rule 0113 is not be significant IF fed > 0 NC.0010 = fed IF fed1040a.0705 > 0 NC.0010 = fed1040a forms must not contain invalid fields. One or more fields accompanying the return is not defined. IF field is not defined for form in return package, reject the return CRN 0070 On form CRN, Line 6 [.CRN.0070] must equal Line 24 [NR.0325] on form NR. IF CRN is significant,.crn.0070 = NR SUM 0260 The electronic postmark date [SUM.0260] is not valid for this return. The return must be filed within one year of the due date. PR IF SUM.0260 <= 08/15 (eighth month, fifteenth day of current year), IF [PERIOD END DATE] < [TODAY - 2 YEARS], [REJECT RETURN]. // Do nothing. IF [PERIOD END DATE] < [TODAY - 1 YEAR], [REJECT RETURN]. // Do nothing 0117 KF 0390 On schedule KF, Line 15 [KF.0390] must equal the sum of lines 15a through 15c [KF.0360, KF.0370, KF.0380]. KF.0390 = (KF KF KF.0380)

8 Bank routing number [.0680] is invalid. (First two digits must be 01 through 12, or they must be 21 through 32. The routing number verification routine must also indicate that the routing number is valid based on the check digit.) IF.0680 is significant, [.0680(position 1-2) > 0 AND.0680(position 1-2) < 13] OR [.0680(position 1-2) > 20 AND.0680(position 1-2) < 33].. In addition, mod10 verification is implemented. * Routing/Transit Number: Nine digits, the last of which is a check digit used for verification. Using as an example, the check digit is determined by the Modulus 10 routine: 1. Multiply each of the first eight digits by a weighting factor, i.e.: Position: Example: Weights: Products: Add the resulting products, e.g., Subtract the sum from the next highest multiple of 10, e.g., = 1 This is the check digit, so the Routing Number from above becomes On form, duplicate filings are not allowed. Primary taxpayer [.0060] previously filed <>.0060 for any previously ACCEPTED Form 0121 MT 0010 On form MT, Line 1 [MT.0010] must equal federal adjusted gross income [.0490] on form. MT.0010 = LTI 0100 On form LTI, Line 8A [LTI.0100] must equal the lesser of Line 6A [LTI.0090] or $100. IF LTI.0090 > [Threshold: 100], LTI.0100 = [Threshold: 100]. LTI.0100 = LTI On form, Line 25 total tax amount due [.0890] must equal Minnesota tax Line 23 [.0870] plus non-game wildlife contribution Line 24 [.0880] = ( ) 0124 ETP 0070 On form ETP, Line 4 [ETP.0070] must equal Line 3 [ETP.0060] multiplied by 30%. ETP.0070 = (ETP.0060 * [Threshold: 30%]) {Variance: 1 over or under} 3/12/2008

9 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. DO NOT put c/o into Street Address field. IF KS.0070 = 3, (KS.0130 AND KS.0140 AND KS.0150 must be significant) AND (KS.0090 AND KS.0100 AND KS.0110 AND KS.0120 must NOT be significant)., (KS.0090 AND KS.0100 AND KS.0110 AND KS.0120 must be significant) AND (KS.0090 must NOT contain '%' or 'c/o' or 'in care of') AND (KS.0130 AND KS.0140 AND KS.0150 must NOT be significant) On form, primary taxpayer death date [.0160] must be a valid date in the past. IF.0160 is significant,.0160 < [TODAY] LS 0050 On form LS, Line 5 [LS.0050] must equal the amount from the tax table based on Line 4 [LS.0040] and a single filing status [.0420 = 1]. LS.0050 = [Threshold: TAX FROM TABLE based on LS.0040 and Filing Status = 1 (SINGLE)] 0129 CD 0220 On form CD, Line 5 additional nontaxable income amount [CD.0210] requires a description [CD.0220]. IF CD.0210 > 0, CD.0220 is significant On form, Line 9 total subtractions [.0650] must equal sum of subtractions Line 5 through 8 [.0550,.0560,.0570,.0640] = ( ) 0132 W 0950 On form W, subtotal for additional 1099s must equal the sum of 1099s [WPG2.1100] on WPG2. W.0950 = SUM(WPG2.1100) 0134 LS 0040 On form LS, Line 4 [LS.0040] must equal Line 3 [LS.0030] multiplied by 20%. LS.0040 = (LS.0030 * [Threshold: 20%]) 0135 PR 0870 On form PR, Line 27 [PR.0870] must equal the greater of Line 26 [PR.0860] or $100. PR IF PR.0870 is significant, IF PR.0860 > [Threshold: 100], PR.0870 = PR PR.0870 = [Threshold: 100] MT 0110 On form MT, Line 11 [MT.0110] must equal Line 19 [fed1040scha.0380] of federal Schedule A. IF MT.0110 > 0, MT.0110 = fed1040scha /12/2008

10 Bank routing number [.0680] is invalid. (First two digits must be 01 through 12, or they must be 21 through 32. The routing number verification routine must also indicate that the routing number is valid based on the check digit.) IF.0680 is significant, [.0680(position 1-2) > 0 AND.0680(position 1-2) < 13] OR [.0680(position 1-2) > 20 AND.0680(position 1-2) < 33].. In addition, mod10 verification is implemented. * Routing/Transit Number: Nine digits, the last of which is a check digit used for verification. Using as an example, the check digit is determined by the Modulus 10 routine: 1. Multiply each of the first eight digits by a weighting factor, i.e.: Position: Example: Weights: Products: Add the resulting products, e.g., Subtract the sum from the next highest multiple of 10, e.g., = 1 This is the check digit, so the Routing Number from above becomes On form, duplicate filings are not allowed. Primary taxpayer [.0060] previously filed <>.0060 for any previously ACCEPTED Form 0121 MT 0010 On form MT, Line 1 [MT.0010] must equal federal adjusted gross income [.0490] on form. MT.0010 = LTI 0100 On form LTI, Line 8A [LTI.0100] must equal the lesser of Line 6A [LTI.0090] or $100. IF LTI.0090 > [Threshold: 100], LTI.0100 = [Threshold: 100]. LTI.0100 = LTI On form, Line 25 total tax amount due [.0890] must equal Minnesota tax Line 23 [.0870] plus non-game wildlife contribution Line 24 [.0880] = ( ) 0124 ETP 0070 On form ETP, Line 4 [ETP.0070] must equal Line 3 [ETP.0060] multiplied by 30%. ETP.0070 = (ETP.0060 * [Threshold: 30%]) {Variance: 1 over or under} 3/12/2008

11 On form, filing status [.0420] on state return must equal federal filing status [fed , fed1040a.0130]. Otherwise, filing status is missing must be significant AND.0420 = [Valid Value: 1 or 2 or 3 or 4 or 5] AND [IF 1040Z is significant, {NO ADDITIONAL CHECK REQUIRED}. IF 1040A is significant,.0420 = fed1040a.0130.,.0420 = fed ] 0148 LS 0110 On form LS, Line 11 [LS.0110] must be less than Line 6 [LS.0060] minus Line 10 [LS.0100] if the multiple recipient distribution [MRD] indicator [fed ] equals "MRD" on federal Form Otherwise, Line 11 [LS.0110] must equal Line 6 [LS.0060] minus Line 10 [LS.0100]. IF fed = 'MRD', LS.0110 < (LS LS.0100)., LS.0110 = (LS LS.0100) 0149 CD 0300 On form CD, Line 13 part-year resident, nonresident and American Indian child credit [CD.0300] must equal Line 9 [CD.0260] multiplied by Line 12 [CD.0290] and must equal credit on form Line 28 [.0930]. IF CD is significant, IF NR is significant or M.0260 > 0, [CD.0300 = CD.0260 * CD.0290] {Variance: 1 over or under} AND [CD.0300 =.0930] PR 0690 On form PR, Line 11 [PR.0690] requires form PROPST. If filing as mobile home owner, requires either PROPST or CRP (or both). PR IF PR.0690 is significant, IF PR.0450 is significant, (CRP OR PROPST must be significant). PROPST must be significant LS 0090 On form LS, Line 9 [LS.0090] must equal the amount from the tax table based on Line 8 [LS.0080] and a single filing status. LS.0090 = [Threshold: TAX FROM TABLE based on LS.0080 and Filing Status = 1 (SINGLE)] 0152 PR 0420 On form PR, if renter checkbox [PR.0420] is significant, Line 9 [PR.0670] must be greater than zero. PR IF PR.0420 is significant, PR.0670 > LS 0070 On form LS, Line 7 [LS.0070] must equal Line 22 [fed ] on form LS.0070 = fed Wednesday, October26, 2008

12 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]. IF JOBZ is significant, (JOBZ.0090 OR JOBZ.0100 OR JOBZ.0110 OR JOBZ.0120 OR JOBZ.0130 OR JOBZ.0140 must be significantone and only one must be significant) CD 0280 On form CD, Line 11 Minnesota source earned income [CD.0280] must not be greater than federal earned income Line 10 [CD.0270]. IF CD is significant, IF (NR is significant) OR (M.0260 > 0) OR (M.0320 > 0), [(CD.0280 <= CD.0270) and CD.0280 >= 0] Transmitter [ETIN] is not authorized to transmit Return Type. 3/12/2008 Find ETIN in TRANA. Find EFIN in TRANA. Find EPS authorizations based on EFIN (which is unique in EPS). If authorization is NOT selected for specific form, [REJECT RETURN] 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 PR 0060 On form PR, primary taxpayer address type [PR.0060] is PR invalid. IF PR.0060 is significant, PR.0060 = [Valid Value: 1 or 2 or 3] JOBZ 0150 On form JOBZ, description of other type of taxpayer [JOBZ.0150] is required if other type of taxpayer [JOBZ.0140] is checked. IF JOBZ.0140 is significant, JOBZ.0150 is significant On form, if Line 11 [.0520] schedule LS indicator is significant, form LS must be significant. IF.0520 is significant, (LS must be significant). (LS must NOT be significant) On form 5, Line 19(B) [5.0280] must equal Line 18(B) [5.0270] divided by 365 [366 for leap year]. IF is significant, [END ERROR CHECK]. IF processing year is leap year, = ( / 366) {Variance: 1 over or under} = ( / 365) {Variance: 1 over or under}

13 0169 ED 0480 On form ED, Line 8C [ED.0470] requires organization providing instruction Line 8 [ED.0480]. IF ED.0470 > 0, ED.0480 is significant On form, if address type [.0270 = 3] is foreign, primary taxpayer foreign address [.0330,.0340,.0350] must be significant. Otherwise, domestic address [.0290,.0300,.0310,.0320] significant. Both must not be significant, and the primary address line [.0290] must not contain references to an in care of address ("in care of", "c/o", or "%"). IF.0270 = 3, (.0330 AND.0340 AND.0350 must be significant) AND (.0290 AND.0300 AND.0310 AND.0320 must NOT be significant). (.0290 AND.0300 AND.0310 AND.0320 must be significant) AND (.0290 must NOT contain '%' or 'c/o' or 'in care of') AND (.0330 AND.0340 AND.0350 must NOT be significant) 0171 LTI 0110 On form LTI, Policy #2 information must include name of insured [LTI.0110], insurance company [LTI.0120], and policy # [LTI.0130]. IF (LTI.0110 OR LTI.0120 OR LTI.0130 is significant), (LTI.0110 AND LTI.0120 AND LTI.0130 are significant) On form, Line 20 refund total [.0650] does not permit form BANK for payment. IF.0650 is significant, (BANK must NOT be significant) On form, the following fields must be significant: name of estate or trust [.0040], federal EIN [.0060], Minnesota business ID # [.0070], name and title of fiduciary [.0260], street address [.0290], city [.0300], state [.0310], and zip code [.0320]. (.0040 AND.0060 AND.0070 AND.0260 AND.0290 AND.0300 AND.0310 AND.0320 must be significant) 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]. JOBZ.0200 = (JOBZ JOBZ JOBZ JOBZ.0190) On form, name of estate or trust [.0040] must equal the name of estate or trust [fed ] on federal form = fed KPI 0280 On form KPI, partner distributive share [KPI.0280] must not be negative. KPI.0280 >= 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]. JOBZ.0260 = (JOBZ JOBZ JOBZ JOBZ.0250)

14 On form, name and title of fiduciary [.0260]must equal name and title of fiduciary [fed ] on federal form TRIM(.0260) = fed PROPST 0180 On form PROPST, taxpayer with delinquent tax checkbox [PROPST.0180] is not eligible for property tax refund. PR PROPST.0180 must NOT be significant On form, if Line 11 [.0530] schedule MT indicator is significant, form MT must be significant. IF.0530 is significant, (MT must be significant). (MT must NOT be significant) 0188 PR 0050 On form PR, duplicate filings are not allowed. Primary taxpayer [PR.0050] previously filed either as primary taxpayer or spouse [PR.0250]. PR IF PR.0050 = PR.0050 for any previously ACCEPTED Form PR, [REJECT RETURN]. IF PR.0050 = PR.0250 for any previously ACCEPTED Form PR, [REJECT RETURN] CR 0070 On form CR, Line 4 [CR.0070] must equal Line 4a [CR.0050] minus Line 4b [CR.0060]. Line 4 must not be negative. IF CR.0060 < CR.0050, CR.0070 = (CR CR.0060). CR.0070 = 0

15 0190 WFC 0120 If Line 4 answer is Yes [WFC.0140], Line 3 [WFC.0120] must be less than $7,160 ($10,160 if married filing jointly) with no qualifying children. Line 3 must be less than $18,710 ($21,710 if married filing jointly) with one qualifying child. Line 3 must be less than $22,190 ($25,190 if married filing jointly) with two or more qualifying children. Otherwise, Line 4 [WFC.0140] answer is invalid. IF WFC is significant, IF WFC.0140 is significant, IF.0420 = 2, IF WFC.0012 is significant, WFC.0120 < [Threshold: 25,190]. IF WFC.0011 is significant, WFC.0120 < [Threshold: 21,710]. IF WFC.0010 is significant, WFC.0120 < [Threshold: 10,160]. [REJECT RETURN]. IF WFC.0012 is significant, WFC.0120 < [Threshold: 22,190]. IF WFC.0011 is significant, WFC.0120 < [Threshold: 18,710]. IF WFC.0010 is significant, WFC.0120 < [Threshold: 7,160]. [REJECT RETURN] ED 0370 On form ED, Line 12B [ED.0370] must equal the sum of lines 7B through 11B [ED.0280, ED.0310, ED.0340, ED.0345, ED.0350]. ED.0370 = (ED ED ED ED ED.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 Gaps are not permitted in form occurrence numbers. IF [FORM OCCURRENCE NUMBER] is not sequential (for any return type), [REJECT RETURN] On form, street address [.0290]must equal street address 0197 JOBZ 0280 [fed ] on federal form = fed 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. IF JOBZ.0260 = 0, JOBZ.0280 = 0. JOBZ.0280 = (JOBZ.0200 / JOBZ.0260) {Variance: 1 over or under}

16 On form 5, Line 1 [5.0010] Minnesota Income Tax must equal Line 26 [.0870] on form. IF 5 is significant, = CD 0010 On form CD, qualifying child 1 [CD.0010] is a statement record on the state return, and this must match the federal return [fed , fedsch2.0110, MN ]. IF [CD.0010(positions 1-3) = 'STM'], [fed (positions 1-3) = 'STM' OR fedsch2.0110(positions 1-3) = 'STM' OR MN (positions 1-3) = 'STM'] On form, state [.0310] must equal state [fed ] on federal form = fed 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]. IF Form BANK is significant, (BANK.0020 AND BANK.0030 AND BANK.0040 AND BANK.0050 are significant) AND (BANK.0010 or BANK.0015, but not both, is significant). [END ERROR CHECK] 0202 NR 0135 On form NR, Line 3A [NR.0135] must equal federal business income or loss [fed ] on form IF NR is significant, NR.0135 = fed On form, estate indicator [.0190] must equal descendent estate box [fed ] on federal form = fed KF 0060 Name suffix [KF.0060] must be a valid value. Valid values are "II", "III", "IV", "V", "VI", "VII", "JR", and "SR". IF KF.0060 is significant, KF.0060 = [Valid Value: 'II' or 'III' or 'IV' or 'V' or 'VI' or 'VII' or 'JR' or 'SR'] On form, final return indicator [.0400] must equal final return indicator [fed ] on federal form = fed PR 0840 On form PR, taxpayer does not qualify for special refund if Line 18 [PR.0800] is less than Line 24 [PR.0840]. Lines 25 through 30 [PR.0850, PR.0860, PR.0870, PR.0880, PR.0890 and PR.0900] must not be significant. PR IF PR.0800 < PR.0840, (PR.0850 AND PR.0860 AND PR.0870 AND PR.0880 AND PR.0890 AND PR.0900 must NOT be significant).

17 On form, Line B IRA, pensions, and annuities [.0475] reported on state return must equal federal taxable IRA [fed , fed1040a.0480] plus taxable pensions and annuities [fed , fed1040a.0495]. IF fed1040z is significant,.0475 is NOT significant. IF fed1040a is significant,.0475 = (fed1040a fed1040a.0495) = (fed fed ) 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. IF JOBZ.0270 = 0, JOBZ.0290 = 0. JOBZ.0290 = (JOBZ.0210 / JOBZ.0270) {Variance: 1 over or under} 0210 CD 0110 On form CD, care provider 1 [CD.0110] match the care provider 1 or care provider 2 on the federal return [fed , fed , fedsch2.0010, fedsch2.0060, MN , MN ]. IF CD.0110(positions 1-3) = 'STM', [fed (positions 1-3) = 'STM'] OR [fedsch2.0010(positions 1-3) = 'STM'] OR [MN (positions 1-3) = 'STM']. [CD.0110(positions 1-15) = fed (positions 1-15)] OR [CD.0110(positions 1-15) = fedsch2.0010(positions 1-15)] OR [CD.0110(positions 1-15) = MN (positions 1-15)] OR [CD.0110(positions 1-15) = fed (positions 1-15)] OR [CD.0110(positions 1-15) = fedsch2.0060(positions 1-15)] OR [CD.0110(positions 1-15) = MN (positions 1-15)] (Programmer Note: IRS limits field to 19, but we will check only the first 15 characters of any field.) 0211 ED 0530 On form ED, Line 12C [ED.0530] must equal the sum of lines 7C through 11C [ED.0440, ED.0470, ED.0500, ED.0505, ED.0510]. ED.0530 = (ED ED ED ED ED.0510) On form, Line 26 state withholding [.0900] must equal withholding from form W Line 4 [W.1200] = W R 0060 On form R, Line 5b [R.0060] plus Line 6a [R.0075] must be greater than or equal to federal taxable social security benefits [ , 1040A.0557] on form 1040/1040A. IF R is significant, IF 1040A is significant, (R R.0075) >= 1040A (R R.0075) >= /12/2008

18 0214 M 0030 On form M, the sum of Line 1 [M.0010] plus Line 2 [M.0020] on form M can not be greater than Line 8b [fed , fed1040a.0385] on form 1040 or form 1040A. If reciprocity [M.0240] is claimed, error check is not performed. IF M is significant, IF M.0240 is significant, [END ERROR CHECK]. IF fed1040a is significant, (M M.0020) <= fed1040a.0385., (M M.0020) <= fed MT 0300 On form MT, Line 27 [MT.0300] must equal Line 26 [MT.0290] multiplied by 6.4%. MT.0300 = (MT.0290 * [Threshold: 6.4%]) 0216 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. IF SUM.0260 <= 10/15 (tenth month, fifteenth day of current year), IF [PERIOD END DATE] < [TODAY - 4 YEARS], [REJECT RETURN]. // Do nothing. IF [PERIOD END DATE] < [TODAY - 3 YEAR], [REJECT RETURN]. // Do nothing 0217 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]. IF Form BANK is significant, (BANK.0020 AND BANK.0030 AND BANK.0040 AND BANK.0050 are significant) AND (BANK.0010 or BANK.0015, but not both, is significant). [END ERROR CHECK] On form, Line 4 [.0440] additions must equal Line 37(E) additions [.1840] = KPI 0280 On form KPI, partner distributive share [KPI.0280] must not be negative. KPI.0280 >= On form, Line 5 [.0450] must equal the sum of Lines 1 through 4 [.0410,.0420,.0430,.0440] = ( ) 0224 MT 0035 On form MT, Line 4 [MT.0035] must equal the sum of Line 4 [M.0040] and Line 6 [M.0060] and Line 7 [M.0070] and Line 10 [M.0086] on form M. IF MT is significant, MT.0035 = (M M M M.086)

19 On form, Line 8 [.0640] other subtractions from income must equal Line 30 [M.0350] subtraction on form M. For reciprocity, Line 15 [M.0240] on form M must be greater than zero and reciprocity subtraction must equal Line 1 [.0500]. If Line 1 is negative, Line 8 must equal zero. IF M.0240 is significant, IF.0500 < 0,.0640 = = = M PR 0900 On form PR, Line 30 [PR.0900] requires estimated market value [PROPST.0160], taxable market value [PROPST.0170], and Line 6 property tax[propst.0200] for previous year on form PROPST. PR IF PR.0900 is significant, (PROPST.0160 AND PROPST.0170 AND PROPST.0200 must be significant) LS 0100 On form LS, Line 10 [LS.0100] must equal Line 9 [LS.0090] multiplied by 5. LS.0100 = (LS.0090 * 5) 0229 WPG On form WPG2, Minnesota tax withheld on 1099's [WPG2.0750] requires selection [WPG2.0710], 7-digit Minnesota state ID number [WPG2.0730], and income amount [WPG2.0740]. IF WPG is significant, WPG is significant AND WPG is significant (7 digits) AND WPG is significant 0230 CR 0040 On form CR, Line 3 [CR.0040] must equal Line 1 [CR.0020] divided by Line 2 [CR.0030], and Line 3 must not exceed 100%. IF CR.0020 > CR.0030, CR.0040 = [Threshold: 100% {'100000'}]. CR.0040 = (CR.0020 / CR.0030) {Variance: 1 over or under} On form, Line 39 [.1070] is invalid. Line 34 refund amount [.0980] must equal amount refunded Line 38 [.1060] plus amount transferred to next tax year Line 39 [.1070]. IF.1070 is significant,.0980 = ( ). (.1060 AND.1070 must NOT be significant) On form, Line 6 [.0460] subtractions must equal Line 37(E) subtractions [.1850] =.1850

20 0233 MTC 0260 On form MTC, Line 26 [MTC.260] must equal Line 28 [MT.0310] on form MT. If Line 29 [MT.0320] is greater than zero, Line 26 through Line 29 [MTC.0260, MTC.0270, MTC.0280, MTC.0290] must equal zero. If NR is significant, Line 28 [MT.0310] on form MT must be multiplied by Line 24 [NR.0555] on form NR. IF MTC is significant, IF MT.0320 > 0, (MTC.0260 AND MTC.0270 AND MTC.0280 AND MTC.0290 must NOT be significant). IF NR is significant, MTC.0260 = (MT.0310 * NR.0555) {Variance: one over or under}. MTC.0260 = MT On form, primary taxpayer birth date [.0150] must be a valid date in the past < [TODAY] On form, duplicate filings are not allowed. Primary taxpayer [.0050] previously filed either as primary taxpayer or spouse [.0250]. IF.0050 =.0050 for any previously ACCEPTED Form, [REJECT RETURN]. IF.0050 =.0250 for any previously ACCEPTED Form, [REJECT RETURN] JOBZ 0300 On form JOBZ, Line 7 [JOBZ.0300] must equal sum of Line 5C [JOBZ.0280] plus Line 6C [JOBZ.0290]. JOBZ.0300 = (JOBZ JOBZ.0290) 0237 KPI 0470 On form KPI, Line 28 [KPI.0610] requires a description [KPI.0620]. IF KPI.0610 is significant, KPI.0620 is significant ETP 0020 On form ETP, name of employer [ETP.0010] and Minnesota tax ID [ETP.0020] must be significant. IF ETP is significant, (ETP.0010 AND ETP.0020 are significant) AND ETP.0020 contains exactly 7 digits JOBZ 0310 On form JOBZ, Line 8 [JOBZ.0310] must equal Line 7C [JOBZ.0300] divided by 2 (rounded to 5 decimal places). JOBZ.0310 = (JOBZ.0300 / 2) {Variance:.0001 over or under} On form, spouse [filing jointly] birth date [.0350] must be a valid date in the past. IF.0420 = 2,.0350 < [TODAY].

21 0243 ETP 0020 On form ETP, name of employer [ETP.0010] and Minnesota tax ID [ETP.0020] must be significant. IF ETP is significant, (ETP.0010 AND ETP.0020 are significant) AND ETP.0020 contains exactly 7 digits 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. DO NOT put C/O into Street Address field. IF KPI.0070 = 3, (KPI.0130 AND KPI.0140 AND KPI.0150 must be significant) AND (KPI.0090 AND KPI.0100 AND KPI.0110 AND KPI.0120 must NOT be significant)., (KPI.0090 AND KPI.0100 AND KPI.0110 AND KPI.0120 must be significant) AND (KPI.0090 must NOT contain '%' or 'c/o' or 'in care of') AND (KPI.0130 AND KPI.0140 AND KPI.0150 must NOT be significant) On form, Line 35 bank account number [.1010] is invalid. [Account number must be letters, numbers, or hyphens only.] IF.1010 is significant,.1010 must be letters, numbers, or hyphens only On form, Line 13 [.0540] must equal Line 10 [.0500] plus Line 11 [.0510] plus Line 12 [.0515] = ( ) 0250 W 0150 On form W, Minnesota tax withheld on W-2's [W.0150] requires selection [W.0110], 7-digit Minnesota state ID number [W.0130] and state wages [W.0140]. IF W.0150 is significant, (IF W.0120 is significant, W.0120 = 'X'. // Do nothing) AND W.0130 is significant (7 digits) AND W.0110 is significant (valid values 1 or 2) AND (IF M.0270 > 0, // Do nothing W.0140 is significant) 0251 LTI 0210 On form LTI, Line 9 [LTI.0210] must equal Line 8A [LTI.0100] plus Line 8B [LTI.0200]. LTI.0210 = (LTI LTI.0200)

22 200 All Error Rejection Codes (by ERC) 0252 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.] [BANK.0020(position 1-2) > 0 and BANK.0020(position 1-2) < 13] or [BANK.0020(position 1-2) > 20 and BANK.0020(position 1-2) < 33] In addition, mod10 verification is implemented. * Routing / Transit Number: Nine digits, the last of which is a check digit used for verification. The check digit is determined by the Modulus 10 routine: 1. Multiply each of the first eight digits by a weighting factor, i.e.: Position: Example: Weights: Products: Add the resulting products, e.g., Subtract the sum from the next highest multiple of 10, e.g., = 1 This is the check digit, so the Routing Number from above becomes MT 0260 On form MT, Line 23 [MT.0260] must equal Line 20 [MT.0230] minus Line 22 [MT.0250], and Line 23 must not be negative. IF MT.0250 > MT.0230, MT.0260 = 0. MT.0260 = (MT MT.0250) On form, Line 15 [.0580] must equal Line 13 [.0540) minus Line 14 [.0550]. If Line 14 is more than Line 13, Line 15 must equal zero. IF.0540 >.0550,.0580 = ( ) = PR 0860 On form PR, Line 26 [PR.0860] must equal Line 24 [PR.0840] multiplied by 12%. PR IF PR.0860 is significant, PR.0860 = (PR.0840 * [Threshold: 12%]) MTC 0170 On form MTC, Line 17 [MTC.0170] must equal Line 5 [MTC.0050] minus Line 16 [MTC.0160]. IF MTC.0050 < MTC.0160, MTC.0170 = 0. MTC.0170 = (MTC MTC.0160) On form, primary taxpayer day phone type [.0180] is invalid. IF.0180 is significant,.0180 = [Valid Value: 1 or 2 or 3 or 4].

23 0261 CRP 0210 On form CRP, rental period [CRP.0210, CRP.0220] must not exceed one year. PR IF Form CRP is significant, SUM[(CRP CRP.0210)+1] <= PR 0815 On form PR, Line 20 [PR.0815] must equal Line 18 [PR.0800] multiplied by Line 19 [PR.0810]. PR IF PR.0815 is significant, PR.0815 = (PR.0800 * PR.0810) {Variance: 1 over or under} 0263 W 1000 On form W, Line 2 [W.1000] must equal the sum of Minnesota tax withheld on 1099's [W.0550, W.0600, W.0650, W.0700, W.0950]. SUM(W.1000) = SUM(W W W W W.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". IF KPI.0060 is significant, KPI.0060 = [Valid Value: 'II' or 'III' or 'IV' or 'V' or 'VI' or 'VII' or 'JR' or 'SR'] On form, Line 20 [.0650] must equal Line 14 [.0550] minus Line 13 [.0540] minus Line 18 [.0610]. IF.0550 > ( ),.0650 = ( ) = LTI 0180 On form LTI, Line 5B [LTI.0180] must equal Line 1B [LTI.0140] minus Line 4B [LTI.0170]. IF LTI.0140 < LTI.0170, LTI.0180 = 0. LTI.0180 = (LTI LTI.0170) On form, Line 19 [.0620] must equal the sum of Lines 15 through 18 [. 0580,.0590,.0600,.0610]. If Line 15 is not significant, Line 19 must equal zero. IF ( ) <.0550,.0620 = ( ) AND (.0650,.0700 AND.0710 must NOT be significant) JOBZ 0330 On form JOBZ, Line 15 [JOBZ.0330] must equal sum of Line 6A [JOBZ.0210] plus Line 14 [JOBZ.0320]. JOBZ.0330 = (JOBZ JOBZ.0320) 0270 PR 0660 On form PR, Line 8 [PR.0660] must equal Line 6 [PR.0540] minus Line 7 [PR.0650], and Line 8 must not be negative. PR IF PR.0650 > PR.540, PR.0660 = 0. PR.0660 = (PR PR.0650)

24 0271 CD 0130 On form CD, care provider 1 amount paid [CD.0130] must match federal return [fed , fed , fedsch2.0050, fedsch2.0100, MN , MN ]. IF CD.0130 is significant, (CD.0130 = fed OR CD.0130 = fed OR CD.0130 = fedsch OR CD.0130 = fedsch OR CD.0130 = MN OR CD.0130 = MN ) NR 0145 On form NR, Line 4A [NR.0145] must equal federal total capital gain or loss [fed , fed1040a.0450] on form 1040/1040A. IF NR is significant, IF fed1040a is significant, NR.0145 = fed1040a NR.0145 = fed On form 5, Line 20(D) [5.0470] percentage must equal Line 19(D) [5.0460] multiplied by 8%. IF is significant, [END ERROR CHECK] = ( * [Threshold: 8%]) {Variance: 1 over or under} 0275 KS 0030 On form KS, shareholder social security number [KS.0030] and name [KS.0040, KS.0050] must be significant. IF KS is significant, (KS.0030 AND KS.0040 AND KS.0050 must be significant) WFC 0170 On form WFC, Line 7 [WFC.0170] must equal Line 29 [.0940] on form if Line 15 [M.0260] form M is greater than zero or if form JOBZ is significant. Rule does not apply to part year resident or nonresident returns. IF WFC is significant, IF NR is NOT significant, IF (M.0260 > 0) OR (JOBZ is significant), WFC.0170 = // Do nothing. // Do nothing On form, Line 22 [.0710] must equal Line 20 [.0650] minus Line 21 [.0700] = ( ) 0278 R 0080 On form R, Line 6 [R.0080] must equal Line 6a [R.0075] plus Line 6b [R.0077]. R.0080 = (R R.0077) 0279 JOBZ 0340 On form JOBZ, Line 16 [JOBZ.0340] must equal Line 15 [JOBZ.0330] multiplied by 20%. JOBZ.0340 = (JOBZ.0330 * [Threshold: 20%]) {Variance: 1 over or under}

25 0280 JOBZ 0360 On form JOBZ, Line 10 [JOBZ.0360] must equal Line 8 [JOBZ.0310] multiplied by Line 9 [JOBZ.0350]. JOBZ.0360 = (JOBZ.0310 * JOBZ.0350) {Variance: 1 over or under} 0282 MT 0160 On form MT, Line 14 [MT.0160] must equal Line 10 [fed ] on form IF MT is significant, MT.0160 = fed ED 0560 On form ED, Line 13 through Line 19 [ED.0560, ED.0570, ED.0580, ED.0590, ED.0595] must not be significant if the form occurrence number is greater than one. IF Form ED Occurrence # > , (ED.0560 AND ED.0562 AND ED.0564 AND ED.0566 AND ED.0568 AND ED.0580 AND ED.0590 AND ED.0595 must NOT be significant) LS 0080 On form LS, Line 8 [LS.0080] must equal Line 7 [LS.0070] multiplied by 20%. LS.0080 = (LS.0070 * [Threshold: 20%]) 0285 PR 1210 On form PR, [Worksheet 1 Mobile Home Owners] Step 2 [PR.1210] must not exceed the sum of Line 1 [PROPST.0260] for all PROPSTs. PR IF PR.1220 is significant, PR.1210 <= SUM(PROPST.0260) On form, Line 21 [.0700] must be less than or equal to Line 20 [.0650] <= KF 0030 On form KF, beneficiary social security # [KF.0030] and name [KF.0040, KF.0050] must be significant. IF KF is significant, (KF.0030 AND KF.0040 AND KF.0050 must be significant) CRP 0010 On form CRP, the information is incomplete. The following are required: renter's name [CRP.0010] rental unit address [CRP.0050, CRP.0060, CRP.0070, CRP.0080] owner or agent name, address and phone [CRP.0120, CRP.0130, CRP.0140, CRP.0150, CRP.0160, CRP.0170] property ID [CRP.0180] county [CRP.0190] number of units [CRP.0200] rental period [CRP.0210, CRP.0220] number of adults in unit [CRP.0230] Lines 1 and 3 [CRP.0250, CRP.0270] PR IF Form CRP is significant, (CRP.0010 and CRP.0050 and CRP.0060 and CRP.0070 and CRP.0080 and CRP.0120 and CRP.0130 and CRP.0140 and CRP.0150 and CRP.0160 and CRP.0170 and CRP.0180 and CRP.0190 and CRP.0200 and CRP.0210 and CRP.0220 and CRP.0230 and CRP.0250 and CRP.0270 are significant)

26 0291 CD 0090 On form CD, licensed provider claiming credit for own children [CD.0090] requires day care license number [CD.0095] and state form MN2441. IF CD.0090 is significant, CD.0095 is significant AND MN2441 is significant On form 5, Line 20(B) [5.0290] percentage must equal Line 19(B) [5.0280] multiplied by 8%. IF is significant, [END ERROR CHECK] = ( * [Threshold: 8%]) {Variance: 1 over or under} On form, Line 11 [.0510] must equal Line 11 [LS.0110] on form LS plus Line 16 [MT.0190] on form MT = (LS MT.0190) 0294 KS 0060 Name suffix [KS.0060] must be a valid value. Valid values are "II", "III", "IV", "V", "VI", "VII", "JR", and "SR". IF KS.0060 is significant, KS.0060 = [Valid Value: 'II' or 'III' or 'IV' or 'V' or 'VI' or 'VII' or 'JR' or 'SR'] 0295 KF 0390 On schedule KF, Line 15 [KF.0390] must equal the sum of lines 15a through 15c [KF.0360, KF.0370, KF.0380]. KF.0390 = (KF KF KF.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". IF KPI is significant, (KPI.0030 contains exactly 9 digits OR KPI.0030 = 'APPLD FOR' OR KPI.0030 = 'FOREIGNUS') AND KPI.0040 is significant AND KPI.0050 is significant. (Programmer's note: KPI contains 2 pages, and KPI.0030 is on page 1 only.) 0297 JOBZ 0363 On form JOBZ, Line 14 [JOBZ.0363] must equal the lesser of Line 16 [JOBZ.0340] or Line 10 [JOBZ.0360]. IF JOBZ.0340 < JOBZ.0360, JOBZ.0363 = JOBZ JOBZ.0363 = JOBZ.0360

27 On form, Line 7 qualifying child [.0580,.0590] must be significant to claim education subtraction [.0570], and subtraction must be greater than zero. IF.0570 is significant,.0570 > 0 AND 1/31/2008 IF.0580(left 3 characters) = 'STM', [END ERROR CHECK]. (.0580 AND.0590 must be significant) CD 0140 On form CD, care provider 2 [CD.0140] match the care provider 1 or care provider 2 on the federal return [fed , fed , fedsch2.0010, fedsch2.0060, MN , MN ]. IF CD.0110(positions 1-3) = 'STM', [END ERROR CHECK]. [CD.0140(positions 1-15) = fed (positions 1-15)] OR [CD.0140(positions 1-15) = fedsch2.0010(positions 1-15)] OR [CD.0140(positions 1-15) = MN (positions 1-15)] OR [CD.0140(positions 1-15) = fed (positions 1-15)] OR [CD.0140(positions 1-15) = fedsch2.0060(positions 1-15)] OR [CD.0140(positions 1-15) = MN (positions 1-15)] (Programmer Note: IRS limits field to 19, but we will check only the first 15 characters of any field.) 0301 ED 0330 On form ED, Line 8B [ED.0310] requires type of instruction provided Line 8 [ED.0330]. IF ED.0320(positions 1-3) = 'STM', [END ERROR CHECK]. IF ED.0310 > 0, ED.0330 is significant MT 0210 On form MT, Line 17 [MT.0210] must equal Line 26 [M.0320] on Form. IF MT is significant, MT.0210 = M On form, self prepared [.1120 = "S"] returns must not include paid preparer information [.1080,.1090,.1100]. IF (.1120 = 'S'),.1080 AND.1090 AND.1100 must NOT be significant) On form 5, Line 3 [5.0030] Subtotal must equal Line 1 [5.0010] Minus Line 2 [5.0020]. IF M-15, Line 3 [5.0030] is less than $500, Line 12 [5.0120] is not significant and Line 22 [5.0490] is not significant = ( ) AND [IF ( < $500), ( AND must NOT be significant). 1

28 0305 WFC 0090 On form WFC, qualifying child #2 social security number [WFC.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]. IF WFC is significant IF WFC.0012 is significant, WFC.0090 = scheic.0015 OR WFC.0090 = scheic.0085 OR // Do nothing On form, Line 39C [.1920] must equal the sum of all Lines 37C [.0920,.1020,.1120,.1220,.1320,.1420,.1520,.1620, and.1720] plus Line 37C [.1820] = ( ) {Variance: 1 over or under} 0307 EETP 0010 On form EETP, the electronic estimated tax payment banking information is incomplete. The following are required: account type [EETP.0010, EETP.0020], routing number [EETP.0030] and account number [EETP.0040]. IF Form EETP is significant, (EETP.0010 OR EETP.0020 is significant) AND (EETP.0030 AND EETP.0040 are significant) 0308 KPI 0470 On form KPI, Line 28 [KPI.0610] requires a description [KPI.0620]. IF KPI.0610is significant, KPI.0620 is significant JOBZ 0390 On form JOBZ, Line 19 [JOBZ.0390] must equal Line 8 [JOBZ.0310] multiplied by Line 18 [JOBZ.0380]. JOBZ.0390 = (JOBZ.0310 * JOBZ.0380) {Variance: 1 over or under} 0311 WFC 0012 On form WFC, if number of qualifying children is two or more [WFC.0012], qualifying child #1 [WFC.0020, WFC.0030, WFC.0040, WFC.0042, WFC.0046, WFC.0050] and qualifying child #2 [WFC.0060, WFC.0070, WFC.0080, WFC.0082, WFC.0086, WFC.0090] must be significant. IF WFC.0012 is significant, (WFC.0020 AND WFC.0030 AND WFC.0040 AND WFC.0042 AND WFC.0046 AND WFC.0050 AND WFC.0060 AND WFC.0070 AND WFC.0080 AND WFC.0082 AND WFC.0086 AND WFC.0090 must be significant) MT 0030 On form MT, Line 3A [MT.0030] must equal Line 1A [MT.0010] plus Line 2A [MT.0020]. MT.0030 = (MT MT.0020)

29 Name suffix [.0040] must be a valid value. Valid values are "II", "III", "IV", "V", "VI", "VII", "JR", and "SR". IF.0040 is significant,.0040 = [Valid Value: 'II' or 'III' or 'IV' or 'V' or 'VI' or 'VII' or 'JR' or 'SR'] R 0160 On form R, Line 12 [R.0160] must equal Line 11 [R.0150] multiplied by 50%. If Line 10 [R.0140] is greater than Line 9 [R.0130], Line 12 must equal zero. Otherwise, taxpayer is not eligible for subtraction. IF (R.0030 < R.0090), R.0160 = 0. IF (R.0130 < R.0140), R.0160 = 0. R.0160 = (R.0150 / 2) 0316 ED 0562 On form ED, Line 14 [ED.0562] computer hardware and software must not exceed maximum allowed. ED.0562 <= [Threshold: 200] 0317 JOBZ 0400 On form JOBZ, Line 20 [JOBZ.0400] must equal the lesser of Line 16 [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). IF JOBZ.0090 is significant, IF JOBZ.0340 < JOBZ.0390, JOBZ.0400 = JOBZ.0400 = JOBZ (JOBZ.0380 AND JOBZ.0390 AND JOBZ.0400 must NOT be significant) 0320 KF 0030 On form KF, beneficiary social security # [KF.0030] and name [KF.0050] must be significant. IF KF is significant, (KF.0030 AND KF.0050 must be significant) JOBZ 0420 On form JOBZ, Line 22 [JOBZ.0420] must equal the lesser of Line 16 [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). IF (JOBZ.0090 OR JOBZ.0100 OR JOBZ.0110 is significant), IF JOBZ.0340 < JOBZ.0410, JOBZ.0420 = JOBZ JOBZ.0420 = JOBZ (JOBZ.0410 AND JOBZ.0420 must NOT be significant)