Rule Number,Rule Text,Error Category,Severity, F1040-001,"If Form 1040, Line 72 'OverpaidAmt' has a non-zero value and Line 76 'EsPenaltyAmt' is greater than Line 72 'OverpaidAmt', then Line 75 'AmountOwedAmt' must have a non-zero value.",Incorrect Data,Reject,Active F1040-002,"If Form 1040, Line 72 'OverpaidAmt' has a non-zero value and Line 76 'EsPenaltyAmt' is less than or equal to Line 72 'OverpaidAmt', then Line 75 'AmountOwedAmt' must be equal to zero or not be present.",Incorrect Data,Reject,Active F1040-003,"If Form 1040, Line 4 checkbox ""Head of household"" is checked (element 'IndividualReturnFilingStatusCd' has the value 4), then one of the following fields must have a value: Line 4 'QualifyingNameForHOH', Line 4 'QualifyingHOHSSN', Line 6c 'NumOfChildWhoLivedWithYouCnt', or Line 6c 'NumOfChildNotLivingWithYouCnt'.",Missing Data,Reject,Active F1040-004,"If Form 1040, Line 4, 'QualifyingNameForHOH' has a value, then Line 4, 'QualifyingHOHSSN' must have a value.",Missing Data,Reject,Active F1040-005,"If Form 1040, Line 4 'QualifyingHOHSSN' has a value, then it cannot be equal to the Primary SSN or the Spouse SSN in the Return Header.",Incorrect Data,Reject,Active F1040-006,"If Form 1040, Line 4 'QualifyingHOHSSN' has a value, then it must be within the valid range of SSN/ITIN/ATIN.",Incorrect Data,Reject,Active F1040-007,"If Form 1040, Line 2 checkbox ""Married filing jointly"" is checked (element 'IndividualReturnFilingStatusCd' has the value 2), then both the Primary SSN and the Spouse SSN must be present in the Return Header.",Missing Data,Reject,Active F1040-008,"If Form 1040, Line 3 checkbox ""Married filing separately"" (element 'IndividualReturnFilingStatusCd' has the value 3), and Line 6b checkbox 'ExemptSpouseInd' are checked, then both the Primary SSN and the Spouse SSN must be present in the Return Header.",Missing Data,Reject,Active F1040-009,"If Form 1040, Line 4 checkbox ""Head of household"" (element 'IndividualReturnFilingStatusCd' has the value 4), and Line 6b checkbox 'ExemptSpouseInd' are checked, then both the Primary SSN and the Spouse SSN must be present in the Return Header.",Missing Data,Reject,Active F1040-010,"Form 1040, Line 6c(2), each 'DependentSSN' that has a value, must be within the valid range of SSN/ITIN/ATIN.",Incorrect Data,Reject,Active F1040-011,"Form 1040, Line 6c(2), each 'DependentSSN' provided must be unique among all the dependent SSNs in Line 6c(2).",Duplicate Condition,Reject,Active F1040-012,"Form 1040, Line 6c(2), each 'DependentSSN' provided must not be the same as the Primary SSN or the Spouse SSN in the Return Header.",Incorrect Data,Reject,Active F1040-013,"If Form 1040, Line 64a 'EICEligibilityLiteralCd' has the value 'NO', then Line 64a 'EarnedIncomeCreditAmt' must be equal to zero or not be present.",Incorrect Data,Reject,Active F1040-014,"If Schedule EIC (Form 1040) is present in the return, Form 1040, Line 64a 'EarnedIncomeCreditAmt' must have a non-zero value.",Incorrect Data,Reject,Active F1040-015,"If Form 1040, Line 5 checkbox ""Qualifying widow(er) with dependent child"" is checked (element 'IndividualReturnFilingStatusCd' has a value 5), then Line 6c 'NumOfChildWhoLivedWithYouCnt' must be greater than zero.",Incorrect Data,Reject,Active F1040-016,"If Form 1040, Line 64a 'EarnedIncomeCreditAmt' has a non-zero value, then [ in 'WagesNotShownSchedule' attached to Form 1040, Line 7, at least one 'WagesLit' must be equal to ""HSH"" and the corresponding amount 'WagesAmt' must be greater than zero ] or [ 'OtherIncomeTypeStatement' must be attached to Form 1040, Line 21 ] or [ Form W-2 must be present ] or [ Form 1099-R must be present ] or [ Schedule C (Form 1040) must be present ] or [ Schedule E (Form 1040), Line 28A(b) 'PartnershipOrSCorpCd' must be equal to ""P"" for every entry in Line 28].",Incorrect Data,Reject,Active F1040-017,"If Form 1040, Line 8a 'TaxableInterestAmt' is greater than 1500, then it must be equal to Schedule B (Form 1040), Line 4 'CalculatedTotalTaxableIntAmt'.",Data Mismatch,Reject,Active F1040-018,"If Form 1040, Line 9a 'OrdinaryDividendsAmt' is greater than 1500, then it must be equal to Schedule B (Form 1040), Line 6 'TotalOrdinaryDividendsAmt'.",Data Mismatch,Reject,Active F1040-020,"Form 1040, Line 17 'RentalRealESTAmt' must be equal to Schedule E (Form 1040), Line 26 'TotalIncomeOrLossAmt' or Schedule E (Form 1040), Line 41 'TotalSuppIncomeOrLossAmt'.",Data Mismatch,Reject,Active F1040-021,"If Schedule A (Form 1040) is present in the return, then Form 1040, Line 40a 'TotalItemizedOrStandardDedAmt' must be equal to Schedule A (Form 1040), Line 29 'TotalItemizedDeductionsAmt'.",Data Mismatch,Reject,Active F1040-022,"Form 1040, Line 48 'CrForChildAndDEPDCareAmt' must be equal to Form 2441, Line 13 'CrForChildAndDEPDCareAmt'.",Data Mismatch,Reject,Verbiage Change F1040-024,"If only one Schedule SE (Form 1040), is present in the return, and if Schedule SE (Form 1040), Section B, Line A checkbox 'ExemptForm4361Ind' is not checked and Form 1040, Line 56 'exemptSETaxLiteralCd' is not present, then Form 1040, Line 56 'SelfEmploymentTaxAmt' must be equal to Schedule SE (Form 1040), Section A, Line 5 'SelfEmploymentTaxAmt' or Section B, Line 12 'SelfEmploymentTaxAmt'.",Data Mismatch,Reject,Verbiage Change F1040-025,"Form 1040, Line 72 'OverpaidAmt' must be equal to the sum of the following: Line 73a 'RefundAmt', Line 74 'AppliedToEsTaxAmt' and Line 76 'EsPenaltyAmt'.",Math Error,Reject,Active F1040-026,"If Form 1040, Line 31a 'TotalAlimonyPaidAmt' has a non-zero value, then there must be at least one 'RecipientsSSN' provided on Line 31b.",Incorrect Data,Reject,Active F1040-027,"Each 'RecipientsSSN' provided on Form 1040, Line 31b must be within the valid range of SSN/ITIN and cannot equal an ATIN.",Incorrect Data,Reject,Active F1040-028,"Each 'RecipientsSSN' provided on Form 1040, Line 31b must not be the same as the Primary SSN in the Return Header.",Incorrect Data,Reject,Active F1040-029,"If Form 1040, Line 3 checkbox ""Married filing separately"" is checked (element 'IndividualReturnFilingStatusCd' has the value 3), then Line 6b 'ExemptSpouseName' and Line 6b 'ExemptSpouseNameControl' must not be present.",Incorrect Data,Reject,Active F1040-031,"If Form 1040, Line 13 checkbox 'CapitalDistributionInd' is checked, then Schedule D (Form 1040) must NOT be present in the return.",Incorrect Data,Reject,Active F1040-032,"If Form 1040, Line 13 checkbox 'CapitalDistributionInd' is not checked and Line 13 'CapitalGainLossAmt' has a non-zero value, then Schedule D (Form 1040) must be attached.",Missing Document,Reject,Active F1040-033,"If Schedule C (Form 1040) is present in the return, then Form 1040, Line 12 'BusinessIncomeLossAmt' must be equal to the sum of all Schedule C (Form 1040), Line 31 'NetProfitOrLossAmt'.",Math Error,Reject,Active F1040-034,"Form 1040, Line 61 'WithholdingTaxAmt' must be equal to the sum of the following: [ 'WithholdingAmt' for which 'WithholdingCd' has the value 'FORM 1099' in 'OtherWithholdingStatement' attached to Form 1040, Line 61 ] , all of the Forms W-2, Line 2, 'WithholdingAmt', all of the Forms 1099-R, Line 4 'FederalIncomeTaxWithheldAmt'.",Math Error,Reject,Active F1040-035,"If any of the following Form 1040 fields have a value, then all of these fields must have a value: Line 73b 'RoutingTransitNumber', Line 73c 'BankAccountInd', Line 73d 'DepositorAccountNumber'",Missing Data,Reject,Active F1040-036,"If Form 1040, Line 72 'OverpaidAmt' has a non-zero value, then Line 71 'TotalPaymentsAmt' must be greater than Line 60 'TotalTaxAmt'.",Incorrect Data,Reject,Active F1040-037,"If Primary SSN in the Return Header is an ITIN, then Line 64a 'EarnedIncomeCreditAmt' must be equal to zero or not be present.",Incorrect Data,Reject,Active F1040-038,"If Primary SSN in the Return Header is an ITIN, then Schedule EIC (Form 1040) must not be present in the return.",Incorrect Data,Reject,Active F1040-039,"If Spouse SSN in the Return Header is an ITIN, then Line 64a 'EarnedIncomeCreditAmt' must be equal to zero or not be present.",Incorrect Data,Reject,Active F1040-040,"If Spouse SSN in the Return Header is an ITIN, then Schedule EIC (Form 1040) must not be present in the return.",Incorrect Data,Reject,Active F1040-041,"If Form 1040, Line 39b checkbox 'MustItemizeInd' is checked, then Line 3 checkbox ""Married filing separately"" must be checked (element 'IndividualReturnFilingStatusCd' must be equal to 3).",Missing Data,Reject,Active F1040-042,"If Form 1040, Line 20b 'TaxableSocSecAmt' has a non-zero value, then Line 20a 'SocSecBnftAmt' must have a non-zero value.",Missing Data,Reject,Active F1040-043,"If Form 1040, Line 71 'TotalPaymentsAmt' is not equal to Line 60 'TotalTaxAmt', then one of the following lines must have a non-zero value: Line 72 'OverpaidAmt', Line 73a 'RefundAmt', Line 74 'AppliedToEsTaxAmt' or Line 75 'AmountOwedAmt'.",Missing Data,Reject,Active F1040-044,"If Form 1040, Line 16a 'PensionsAnnuitiesAmt' or Line 16b 'TaxablePensionsAmt' has a non-zero value, then both amounts cannot be equal.",Incorrect Data,Reject,Active F1040-045,"If Form 1040, Line 71 'TotalPaymentsAmt' is greater than Line 60 'TotalTaxAmt' and [ Line 74 'AppliedToEsTaxAmt' plus(+)Line 76 'EsPenaltyAmt' is equal to Line 72 'OverpaidAmt' ], then Line 73a 'RefundAmt' must be equal to zero or not be present.",Incorrect Data,Reject,Active F1040-046,"If Form 1040, Line 71 'TotalPaymentsAmt' is greater than Line 60 'TotalTaxAmt' and [Line 74 'AppliedToEsTaxAmt' plus (+) Line 76 'EsPenaltyAmt' is less than Line 72 'OverpaidAmt'], then Line 73a 'RefundAmt' must have a non-zero value.",Incorrect Data,Reject,Active F1040-047,"If Form 1040, Line 71 'TotalPaymentsAmt' is equal to Line 60 'TotalTaxAmt', then the following lines must not have a value greater than zero: Line 72 'OverpaidAmt', Line 73a 'RefundAmt' and Line 74 'AppliedToEsTaxAmt'.",Incorrect Data,Reject,Active F1040-048,"If Schedule A (Form 1040) is not present in the return and Form 1040, Line 40a 'TotalItemizedOrStandardDedAmt' equals one of the following amounts: (6800, 7100, 7900, 8500, 9750, 11150, 12500, 13600, 14700, 15800) and 'modifiedStandardDeductionInd' has the value 'X', then one of the checkboxes on Line 39a must be checked unless Form 1040, Line 40b 'StdDedIncldTaxOrDsstrLossInd' is checked.",Missing Data,Reject,Active F1040-049,"If Form 1040, Line 6c 'NumOfChildNotLivingWithYouCnt' has a non-zero value, there must be at least one dependent listed in Line 6c that has its 'DependentRelationship' from among the following values: (""CHILD"", ""DAUGHTER"", ""GRANDCHILD"", or ""SON"")",Incorrect Data,Reject,Active F1040-050,"If Form 1040, Line 13 checkbox 'CapitalDistributionInd' is checked, then Line 13 'CapitalGainLossAmt' must have a value greater than zero.",Incorrect Data,Reject,Active F1040-051,"If Form 1040, Line 6a checkbox 'ExemptPrimaryInd' is checked, and Line 2 checkbox ""Married filing jointly"" is not checked (element 'IndividualReturnFilingStatusCd' does not have the value 2), and Line 39b checkbox 'MustItemizeInd' is not checked and Line 40b checkbox 'StdDedIncldTaxOrDsstrLossInd' is not checked and Line 40a 'modifiedStandardDeductionInd' does not have a value, and Schedule A (Form 1040) is not present in the return, then Line 40a 'TotalItemizedOrStandardDedAmt' must equal a valid Standard Deduction Amount for the filing status chosen.",Incorrect Data,Reject,Active F1040-052,"If Form 1040, Line 2 checkbox ""Married filing jointly"" is checked (element 'IndividualReturnFilingStatusCd' has the value 2) and [Line 6a checkbox 'ExemptPrimaryInd' and Line 6b checkbox 'ExemptSpouseInd' are checked] and Line 39b checkbox 'MustItemizeInd' is not checked and Line 40b checkbox 'StdDedIncldTaxOrDsstrLossInd' is not checked and Line 40a 'modifiedStandardDeductionInd' does not have a value, and Schedule A (Form 1040) is not present in the return, then Line 40a 'TotalItemizedOrStandardDedAmt' must equal a valid Standard Deduction Amount.",Incorrect Data,Reject,Active F1040-053,"If Form 2210 is present, then Form 1040, Line 76 'EsPenaltyAmt' must be equal to Form 2210, Line 17 'PenaltyAmt' or Form 2210, Line 35 'TotalPenaltyAmt'.",Data Mismatch,Reject,Active F1040-054,"Form 1040, Line 6d 'TotalExemptionsCnt' must be equal to the total of the following fields: 'TotalExemptPrimaryAndSpouseCnt', 'NumOfChildWhoLivedWithYouCnt', 'NumOfChildNotLivingWithYouCnt', 'and NumOfOtherDepdListedCnt'.",Incorrect Data,Reject,Active F1040-055,"If Form 1040, Line 24 'BusExpnsReservistsAndOthersAmt' has a non-zero value, then Form 2106 must be attached.",Missing Document,Reject,Active F1040-056,"If Form 1040, Line 53c",Missing Data,Reject,Active ,"'creditFormsStatement' has the value 'SCHR' and (Line 39a checkbox 'Primary65OrOlderInd' and Line 39a checkbox 'Spouse65OrOlderInd' are not checked), then one of the following fields on Schedule R (Form 1040) must have a value: Line 2 'Und65RtdPermnntTotDsbltyInd'; Line 4 'BothUnder65OneRtdDsbltyInd';Line 5 'BothUnder65BothRtdDsbltyInd'; Line 9 'Under65DidNotLiveTogetherInd'.",,, F1040-057,"If Form 1040, Line 50 'RtrSavingsContributionsCrAmt' has a non-zero value, then Form 8880 must be attached.",Missing Document,Reject,Active F1040-058,"If Form 1040, Line 50 'RtrSavingsContributionsCrAmt' has a non-zero value, then it cannot exceed the maximum possible credit depending on the filing status as given below: (1)Filing Status ""Single"", ""Married filing separately"", Head of household"", ""Qualifying widower"" - 1000. (2) Filing Status ""Married filing jointly"" - 2000.",Incorrect Data,Reject,Active F1040-059,"If Form 1040, Line 50 'RtrSavingsContributionsCrAmt' has a non-zero value, then Line 37 'AdjustedGrossIncomeAmt' cannot exceed the applicable limits for the various 1040 filing status as given below: (1) Filing Status ""Single"", ""Married filing separately"", ""Qualifying widower"" - 25000. (2) Filing Status ""Head of household"" - 37500. (3) Filing Status ""Married filing jointly"" - 50000.",Incorrect Data,Reject,Active F1040-060,"If Form 1040, Line 36 'TotalAdjustmentsAmt' has a non-zero value, then ""Other Adjustments Statement"" [OtherAdjustmentsStatement] must be attached.",Missing Data,Reject,Active F1040-062,"If Form 1040 Line 3 checkbox ""Married filing separately"" is checked (element 'IndividualReturnFilingStatusCd' has the value 3), then Line 64a 'EarnedIncomeCreditAmt' must be equal to zero or not be present.",Incorrect Data,Reject,Active F1040-063,"If Form 1040, Line 36 'TotalAdjustmentsAmt' has a non-zero value, then at least one of the following fields must have a non-zero value: Line 24 'BusExpnsReservistsAndOthersAmt', Line 28 'SelfEmpldSepSimpleQlfyPlansAmt', Line 29 'SelfEmpldHealthInsDedAmt', Line 30 'PnltyOnErlyWthdrwOfSavingsAmt', Line 31a 'TotalAlimonyPaidAmt', Line 32 'IRADeductionAmt', Line 33 'StudentLoanInterestDedAmt', 'OtherAdjustmentsAmt' in 'OtherAdjustmentsStatement' attached to Line 36.",Missing Data,Reject,Active F1040-064,"Form 1040, Line 54 'TotalCreditsAmt' must be equal to the sum of the following lines: Line 48 'CrForChildAndDEPDCareAmt', Line 49 'EducationCreditAmt', Line 50 'RtrSavingsContributionsCrAmt', Line 51, ChildTaxCreditAmt, Line 53 'OtherCreditsAmt'.",Math Error,Reject,Active F1040-065,"Form 1040, at least one of the following lines must have a non-zero value: Line 22 'TotalIncomeAmt', Line 37 'AdjustedGrossIncomeAmt', Line 44 'TaxAmt', Line 54 'TotalCreditsAmt', Line 60 'TotalTaxAmt', Line 71 'TotalPaymentsAmt'.",Missing Data,Reject,Active F1040-066,"Form 1040, Line 71 'TotalPaymentsAmt' must be equal to the sum of the following: Line 61 'WithholdingTaxAmt', Line 62 'EstimatedTaxPaymentsAmt', Line 63 'MakeWorkPayAndGovtRetireeCrAmt', Line 64a 'EarnedIncomeCreditAmt', Line 65 'AdditionalChildTaxCreditAmt', Line 66 'RefundableAmerOppCreditAmt', Line 68 'RequestForExtensionAmt', Line 69 'ExcessSocSecAndTier1RRTATaxAmt', Line 70 'OtherPaymentsAmt'.",Math Error,Reject,Verbiage Change F1040-067,"If Form 1040, Line 64a 'EarnedIncomeCreditAmt' is greater than 457, then Schedule EIC (Form 1040) must be present in the return.",Missing Document,Reject,Active F1040-068,"If Form 1040, Line 64a 'EarnedIncomeCreditAmt' has a non-zero value and Schedule EIC (Form 1040) is not present in the return, then the Primary Taxpayer and/or the Spouse Taxpayer in the Return Header must be at least 25 years old but not be older than 65.",Incorrect Data,Reject,Active F1040-069,"If Form 1040, Line 59a checkbox 'AdvanceEICPaymentInd' is checked, then Form W-2, Line 9 'AdvanceEICPaymentAmt' must have a value greater than zero.",Incorrect Data,Reject,Active F1040-070,"If Schedule A (Form 1040) is not present in the return and Form 1040, Line 39b checkbox 'MustItemizeInd' is checked, then Form 1040, Line 40a 'TotalItemizedOrStandardDedAmt' must have a zero value or not be present.",Incorrect Data,Reject,Active F1040-071,"Form 1040, Line 61 'WithholdingTaxAmt' must be less than the sum of the following lines: Line 7 'WagesSalariesAndTipsAmt', Line 8a 'TaxableInterestAmt', Line 9a 'OrdinaryDividendsAmt', Line 15b 'TaxableIRAAmt', Line 16b 'TaxablePensionsAmt', Line 19 'UnemploymentCompAmt', Line 20a 'SocSecBnftAmt', and Line 21 'TotalOtherIncomeAmt' unless any of the following lines has a value greater than zero: Line 13 'CapitalGainLossAmt', Line 17 'RentalRealESTAmt', or Line 64b 'NontxCombatPayElectionAmt'.",Incorrect Data,Reject,Active F1040-072,"In ""Other Withholding Statement"" [OtherWithholdingStatement] attached to Form 1040, Line 61, if 'WithholdingCd' or ' WithholdingAmt' has a value, then both must have a value.",Missing Data,Reject,Active F1040-074,"If Form 1040, Line 75 'AmountOwedAmt' has a non-zero value and Line 76 'EsPenaltyAmt' has a zero value or is not present, then Line 60 'TotalTaxAmt' must be greater than Line 71 'TotalPaymentsAmt'.",Incorrect Data,Reject,Active F1040-075,"Form 1040, Line 6c, for each dependent provided, if Line 6c(4) checkbox 'EligibleForChildTaxCreditInd' is checked, then the corresponding line 6c(3) 'DependentRelationship' must have one of the following values: CHILD, SON, DAUGHTER, GRANDCHILD, SISTER, BROTHER, NIECE, NEPHEW or FOSTERCHILD.",Incorrect Data,Reject,Active F1040-076,"Form 1040, Line 6c, for each dependent provided, if Line 6c (4) checkbox 'EligibleForChildTaxCreditInd' is checked, then that dependent's age must be under 17.",Incorrect Data,Reject,Active F1040-077,"If Form 1040, Line 51 'ChildTaxCreditAmt' or Line 65 'AdditionalChildTaxCreditAmt' has a non-zero value, then the sum of Line 51 and Line 65 cannot exceed an amount equal to $1000 times the number of qualifying children.",Incorrect Data,Reject,Active F1040-079,"Form 1040, Line 65 'AdditionalChildTaxCreditAmt' must be equal to Form 8812, Line 13 'AdditionalChildTaxCreditAmt'.",Data Mismatch,Reject,Active F1040-081,"If Form 1040, Line 49 'EducationCreditAmt' has a non-zero value, then it must be equal to Form 8863, Line 17 'TentativeEducCrLessRfdbCrAmt'.",Data Mismatch,Reject,Active F1040-082,"If Form 1040, Line 49 'EducationCreditAmt' has a non-zero value, then Line 37 'AdjustedGrossIncomeAmt' must not exceed the applicable amount for the various 1040 filing status as given below: (1) Filing Status ""Married filing jointly"" - 116000. (2) Filing Status ""Single"", ""Head of household"", ""Qualifying widower"" - 58000.",Incorrect Data,Reject,Active F1040-083,"If Form 1040 Line 3 checkbox ""Married filing separately"" is checked (element 'IndividualReturnFilingStatusCd' has the value 3), then Line 49 'EducationCreditAmt' must be equal to zero or not be present.",Incorrect Data,Reject,Active F1040-084,"If the sum of Form 1040, Line 37 'AdjustedGrossIncomeAmt', and Line 33 'StudentLoanInterestDedAmt', is greater than $145,000 for Filing Status ""Married Filing Jointly"" (or $70,000 for Filing Status ""Single"" or ""Head of household"" or ""Qualifying widower""), then Line 33 'StudentLoanInterestDedAmt' must have zero value or not be present.",Incorrect Data,Reject,Active F1040-085,"If Form 1040, Line 33 'StudentLoanInterestDedAmt' has a non-zero value, then Form 1040, Line 3 checkbox ""Married filing separately"" must not be checked (element 'IndividualReturnFilingStatusCd' must not have the value 3).",Incorrect Data,Reject,Active F1040-087,"If the tax return is not eligible to claim Earned Income Credit, then Form 1040, Line 64a 'EarnedIncomeCreditAmt' must be equal to zero or not be present.",Incorrect Data,Reject,Active F1040-088,"If [State Code of the Filer's address in the Return Header is equal to ""AS"", ""GU"", ""MP"", ""PR"" or ""VI""] or [the Filer's address in the Return Header is a foreign address], then Form 1040, Line 64a 'EarnedIncomeCreditAmt' must be equal to zero or not be present.",Incorrect Data,Reject,Active F1040-089,"If Form 1040, Item Third Party Designee 'ThirdPartyDesigneeInd' has a choice of 'Yes' indicated, then 'ThirdPartyDesigneeName' and 'ThirdPartyDesigneePIN' must be present unless 'Preparer' has the value 'PREPARER'.",Missing Data,Reject,Active F1040-090,"If Form 1040, Line 2 checkbox ""Married filing jointly"" is checked (element 'IndividualReturnFilingStatusCd' has the value 2) and either 'PrimaryDateOfDeath' or 'SpouseDateOfDeath' has a value, then Form 1040 Surviving Spouse Indicator checkbox 'SurvivingSpouseInd' must be checked.",Missing Data,Reject,Active F1040-091,"If Form 1040, Line 2 checkbox ""Married filing jointly"" is not checked (element 'IndividualReturnFilingStatusCd' does not have the value 2) and 'PrimaryDateOfDeath' has a value, then Personal Representative Indicator checkbox 'PersonalRepresentativeInd' must be checked.",Missing Data,Reject,Active F1040-092,"If Form 1040, Line 2 checkbox ""Married filing jointly"" is checked (element 'IndividualReturnFilingStatusCd' has the value 2) and both 'PrimaryDateOfDeath' and 'SpouseDateOfDeath' has a value, then Personal Representative Indicator checkbox 'PersonalRepresentativeInd' must be checked.",Missing Data,Reject,Active F1040-093,"If 'PrimaryDateOfDeath' has a value, then the year of 'PrimaryDateOfDeath' must be equal to the tax year of the return.",Incorrect Data,Reject,Active F1040-094,"If 'PrimaryDateOfDeath' has a value , then it must match that in the e-File database.",Incorrect Data,Reject,Active F1040-095,"If 'SpouseDateOfDeath' has a value, then the year of 'SpouseDateOfDeath' must be equal to the tax year of the return.",Incorrect Data,Reject,Active F1040-096,"If 'SpouseDateOfDeath' has a value, then it must match that in the e-File database.",Incorrect Data,Reject,Active F1040-097,"If 'PrimaryDateOfDeath' has a value, then the Filer's address in the Return Header must not be a Foreign Address.",Incorrect Data,Reject,Active F1040-098,"If 'SpouseDateOfDeath' has a value, then the Filer's address in the Return Header must not be a Foreign Address.",Incorrect Data,Reject,Active F1040-099,"If 'PrimaryDateOfDeath' has a value, then 'InCareOfName' in the filer's address in the Return Header must have a value.",Missing Data,Reject,Active F1040-100,"If 'SpouseDateOfDeath' has a value, then 'InCareOfName' in the filer's address in the Return Header must have a value.",Missing Data,Reject,Active F1040-101,"If Form 1040, Line 2 checkbox ""Married filing jointly"" is not checked (element 'IndividualReturnFilingStatusCd' does not have the value 2) and 'PrimaryDateOfDeath' has a value, then Filer Name in the Return Header must contain either "" DECD"" or ""