Error Reject Code 0103: Incorrect Federal Income Tax Withheld.

Description: Form 1040/1040A/1040EZ – Total Federal Income Tax Withheld must equal the sum of Other 1099 (including Forms 1099-R) and AK Div W/H Amount, W/H FROM Sch K-1 Amount, Withholding on Forms W-2 and W-2GU and Withholding on Forms W-2G.

Suggested Solutions: For Form 1040 Total Federal Income Tax Withheld, Line 62, must equal the sum of W-2 Input Screen, box 2; plus 1099-R Input Screen, box 4; plus Interest Screen, box 4; plus Dividend Screen, box 4; plus 1099-MISC, box 4; plus W-2G, box 2; plus 1099-G, box 4; plus 1041 Schedule K-1 Input Screen, line 13b. 

For Form 1040A Total Federal Income Tax Withheld, Line 38, must equal the sum of W-2 Input Screen, box 2; plus 1099-R Input Screen, box 4; plus Interest Screen, box 4; plus Dividend Screen, box 4; plus 1099-G, box 4.

For Form 1040EZ Total Federal Income Tax Withheld, Line 7, must equal the sum of From W2 input screen line no box 2; plus From Interest Input Screens, Box 4; plus From Form 1099-G, Box 4.

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Error Reject Code 0501: Qualifying SSN of Schedule EIC and the corresponding Qualifying Child Name Control must match data from the IRS Master File.

Description: The SSN and last name entered for the qualifying child does not match what the IRS and/or SSA have on file. The qualifying SSN of the dependent on Schedule EIC, Earned Income Credit, must match data from the IRS Master File.

This could be a companion error code to Reject Code 0504. If the child does not qualify as a dependent, the child is not eligible to be a qualifying child for EIC.

Suggested Solutions: Verify the qualifying child’s SSN and name.  Check for spelling and transposition errors. Ask to see the Social Security card or birth certificate of the qualifying child. Have the taxpayer check their records (e.g., birth certificate or Prior Year return). If the data entered is incorrect, make the corrections and retransmit the return.

If the data is correct, have the taxpayer contact the SSA at 1-800-772-1213.

If the tax software has enabled the Imperfect Return Election Indicator, the Indicator can be checked on the return that has previously rejected with ERC 0501 and then be accepted for processing with invalid data. The return will be processed in 4 to 6 weeks from the date of acceptance. A math error notice will be sent to the taxpayer advising of any changes made to the return as a result of this processing. 

If the SSN and name control continue to reject, and the tax software has not enabled the Imperfect Return Election Indicator, a paper return must be filed.

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Error Reject Code 0503: Secondary SSN and Spouse’s Name Control of the Tax Form must match data from the IRS Master File or if filing status equals “4” and Exempt Spouse equals “X”, then the Spouse SSN and Exempt Spouse Name Control must match data from the IRS Master File.  

Description: The last name for the secondary taxpayer on the return does not match the IRS Master File and/or SSA records.

This can be caused by misspelling the last name or using the wrong SSN. It can also result if the spouse has multiple or hyphenated last names, or has changed their last name (e.g., marriage or court order) and has not notified the SSA.

Suggested Solutions: Verify the name, SSN or ITIN. Ask to see the Social Security card of the spouse. Check for spelling and transposition errors. If the data entered is incorrect, make the corrections and retransmit the return.

If the spouse has multiple last names, see Publication 1346, Electronic Return File Specifications and Record Layouts for Individual Tax Returns (Tax Year 2008). Section 7, Formats for Name Controls, Name Lines and Addresses, contains examples and general rules for determining name controls for Hispanic, Asian Pacific, Native American, estates, and hyphenated names.

If you are the primary taxpayer, Contact the IRS Accounts Management at 1-800-829-0922.

If the secondary taxpayer has changed their name but has not notified the SSA, have the taxpayer contact the SSA at 1-800-772-1213. It may take the SSA up to 10 days to notify the IRS after they have updated their files. Afterward, an electronic return can be resubmitted.

If the SSN and name control continue to reject, a paper return must be filed.

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Error Reject Code 0506: Qualifying SSN of Schedule EIC was previously used for the same purpose.

Description: The qualifying child’s SSN listed for the purpose of claiming EIC has been used on another tax return. This could be the result of an inadvertent data entry error or someone else has claimed this dependent. This is often a companion to Reject Code 0507. The qualifying child for EIC purposes must be a qualifying dependent. 

Suggested Solutions: Verify the name or SSN. Check for spelling and transposition errors. If the data entered is incorrect, make the corrections and retransmit the return. 

If the data is correct and the filer is entitled to EIC, explain to the taxpayer that the qualifying child’s SSN was already used and a paper return must be filed.

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Error Reject Code 0510: Primary SSN and/or Secondary SSN where the SSN was claimed as an exemption and/or on the return and was also used as a Dependent’s SSN on form 1040 or Qualifying Child on Form 1040-SS (PR) on another return. 

Dependent's SSN was used as a Primary SSN or Secondary SSN on another return and was claimed as an exemption on that return.

Description: Normally, this error is the result of a child submitting their own tax return and claiming their own exemption. When the parent(s) file and claim the child as a dependent, the parents’ return will reject with ERC 0510.

Example 1:  A college student submits their own return and fails to indicate that they can be claimed as a dependent on another return. When the parents submit their return after the student has filed, and attempts to claim the student as a dependent, the return will reject. 

Example 2:  A newly married couple files a joint return. When the parents submit their return after the couple has filed, and attempt to claim their daughter as a dependent, the return will reject.

Using an incorrect SSN may also cause this error if the erroneous SSN matches another taxpayer or dependent.

Suggested Solutions: Verify the name, SSN or ITIN. Check for spelling and transposition errors.

Determine if the dependent submitted their own return and failed to indicate that they can be claimed on another return. If the data entered is incorrect, make the corrections and retransmit the return.

For dependents that submitted their own return and claimed their exemption, remove the dependent from the parent’s return and resubmit. If the parents should have claimed the exemption, they must file a paper return. The dependent’s return will have to be amended.

If you are the taxpayer, contact the IRS Accounts Management at 1-800-829-0922 for assistance.

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Error Reject Code 0535: Schedule EIC - Qualifying SSN of Schedule EIC and the corresponding Year of Birth must match
data received from the Social Security Administration.

Description: The year of birth for the qualifying child does not match what the IRS and/or SSA have on file. The qualifying SSN of the dependent on Schedule EIC, Earned Income Credit, must match data from the IRS Master File.

Suggested Solutions: Verify the qualifying child’s year of birth.  Check for transposition errors. Ask to see the birth certificate of the qualifying child. Have the taxpayer check their records (e.g., birth certificate or Prior Year return). If the data entered is incorrect, make the corrections and retransmit the return. 

If the data is correct, have the taxpayer contact the SSA at 1-800-772-1213.

If the SSN and year of birth continue to reject, a paper return must be filed.

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Error Reject Code 0679: Authentication Record – When the PIN TYPE Code equals “S” or “O”, the Primary Prior Year Adjusted Gross Income or Primary Prior Year PIN must match the Primary Prior Year Adjusted Gross Income or Primary Prior Year PIN on the IRS Master File.  

Error Reject Code 0680: Authentication Record –When the PIN TYPE Code equals “S” or “O” and the Filing Status is “2” (Married Filing Jointly) on the return, the Spouse Prior Year Adjusted Gross Income or Spouse Prior Year PIN must match the Spouse Prior Year Adjusted Gross Income or Spouse Prior Year PIN on the IRS Master File.

Description: The primary taxpayer’s or spouse’s Prior Year Adjusted Gross Income (Prior Year AGI) or the Prior Year PIN entered on the Authentication Record does not match the original Prior Year AGI or Prior Year PIN entered on Form 8879, IRS e-file Signature Authorization. 

Suggested Solutions: The primary taxpayer’s Prior Year AGI or the Prior Year PIN, along with the taxpayer DOB, are the “shared secrets” used to validate the Self-Select PIN the taxpayer has chosen to authenticate the signature PIN.  

Verify that the taxpayer is eligible to use the Self-Select PIN Method. There are several factors that determine the use of a Self-Select PIN.  (For more information visit the Self-Select PIN Method for e-file or the Practitioner PIN Method for e-file.)

Did the taxpayer amend their Prior Year return? The original Prior Year AGI is required.  Verify the Prior Year AGI by viewing a copy of the taxpayer’s original Prior Year 1040.

If the taxpayers’ filing status has changed and the change is...

-to Married Filing Jointly, then each taxpayer must use their individual original Prior Year AGI or PIN from their respective returns. 
or
-from Married Filing Jointly, then each taxpayer must use the same Prior Year AGI or PIN from the Prior Year joint return. 

Advise the taxpayer to call 1-800-829-1040 to validate their primary Prior Year AGI.

If the primary AGI data entered is incorrect, make the corrections and retransmit the return.

If the taxpayer is not eligible to use the Self-Select PIN method or if the
information is unavailable, you may choose to use the Practitioner PIN method which does not validate the “shared secrets” information. 

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