**1065 BUSINESS RULES FOR TAX YEAR 2007**

**Version 2007v3.0**

  ------------------------------------------------------------------------------------------------------------------
  Rule Number     Rules Text                                                   Error         Severity   Changed from
                                                                               Category                 TY2007v2.0
                                                                                                        to
                                                                                                        TY2007v3.0
  --------------- ------------------------------------------------------------ ------------- ---------- ------------
  F1065-001       If Form 1065, Item J checkbox is checked, then Schedule M-3  Missing       Reject     
                  (Form 1065) must be present in the return.                   Document                 

  F1065-002       If Form 1065 Line 1c has a non-zero value, then Line 1a or   Missing Data  Reject     
                  Line 1b (or both) must have a non-zero value.                                         

  F1065-003       If Form 1065, Line 2 has a non-zero value, then it must      Data Mismatch Reject     
                  equal Schedule A, Line 8.                                                             

  F1065-004       If Form 1065 Line 3 has a non-zero value, then Line 1c or    Missing Data  Reject     
                  Line 2 must have a non-zero value.                                                    

  F1065-005       If Form 1065, Line 5 has a non-zero value, then Schedule F   Missing       Reject     
                  (Form 1040) must be present in the return.                   Document                 

  F1065-007       If Form 1065 Line 6 has a non-zero value, then Form 4684 or  Missing       Reject     
                  Form 4797 must be present in the return.                     Document                 

  F1065-009       If Form 1065 Line 8 has a non-zero value, then Line 3 or     Missing Data  Reject     
                  Line 4 or Line 5 or Line 6 or Line 7 must have a non-zero                             
                  value.                                                                                

  F1065-010       If Form 1065 Line 21 has a non-zero value, then Line 9 or    Missing Data  Reject     
                  Line 10 or Line 11 or Line 12 or Line 13 or Line 14 or Line                           
                  15 or Line 16a or Line 16b or Line 17 or Line 18 or Line 19                           
                  or Line 20 must have a non-zero value.                                                

  F1065-011       If Form 1065 Schedule A Line 6 has a non-zero value, then    Missing Data  Reject     
                  Line 1 or Line 2 or Line 3 or Line 4 or Line 5 must have a                            
                  non-zero value.                                                                       

  F1065-012       If Form 1065 Schedule A Line 9c checkbox is checked, then    Missing       Reject     
                  Form 970 must be present in the return.                      Document                 

  F1065-013       If Form 1065 Schedule A Line 9c checkbox is checked, then no Multiple      Reject     
                  more than one Form 970 must be present in the return.        Documents                

  F1065-014       If Form 1065, Schedule B, Line 12 has a non-zero value, then Missing       Reject     
                  one or more Forms 8865 must be present in the return.        Document                 

  F1065-015       If Form 1065 Schedule K Line 2 has a non-zero value, then    Missing       Reject     
                  Form 8825 must be present in the return.                     Document                 

  F1065-016       If Form 1065 Schedule K Line 2 has a non-zero value, then no Multiple      Reject     Deleted
                  more than one Form 8825 must be present in return.           Documents                

  F1065-017       If Form 1065 Schedule K Line 8 has a non-zero value, then    Missing       Reject     
                  Schedule D (Form 1065) must be present in the return.        Document                 

  F1065-018       If Form 1065 Schedule K Line 8 has a non-zero value, then no Multiple      Reject     
                  more than one Schedule D (Form 1065) must be present in the  Documents                
                  return.                                                                               

  F1065-019       If Form 1065 Schedule K Line 9a has a non-zero value, then   Missing       Reject     
                  Schedule D (Form 1065) must be present in the return.        Document                 

  F1065-020       If Form 1065 Schedule K Line 9a has a non-zero value, then   Multiple      Reject     
                  no more than one Schedule D (Form 1065) must be present in   Documents                
                  the return.                                                                           

  F1065-021       If Form 1065 Schedule K Line 10 has a non-zero value, then   Missing       Reject     
                  Form 4797 must be present in the return.                     Document                 

  F1065-022       If Form 1065 Schedule K Line 10 has a non-zero value, then   Multiple      Reject     Deleted
                  no more than one Form 4797 must be present in the return.    Documents                

  F1065-023       If Form 1065 Schedule K Line 12 has a non-zero value, then   Missing       Reject     
                  Form 4562 must be present in the return.                     Document                 

  F1065-025       If Form 1065, Schedule K, Line 15a or 15b has a non-zero     Missing       Reject     
                  value, then one or more Forms 8586 must be present in the    Document                 
                  return.                                                                               

  F1065-026       If Form 1065, Schedule K, Line 15c has a non-zero value,     Missing       Reject     
                  then Form 3468 must be present in the return.                Document                 

  F1065-027       If Form 1065 Schedule K Line 15c has a non-zero value, then  Multiple      Reject     Deleted
                  no more than one Form 3468 must be present in the return.    Documents                

  F1065-031       If Form 1065, Schedule K, Line 15f has a non-zero value,     Missing       Reject     
                  then one or more distinct forms and/or schedule/statement    Document                 
                  from the following must be attached: Form 3468, 5884,                                 
                  5884-A, 6478, 6765, 8820, 8826, 8834, 8835, 8844, 8845,                               
                  8846, 8847, 8861, 8864, 8874, 8881, 8882, 8896, 8900, 8906,                           
                  8907, 8908, 8909, 8910, 8911, 8912, 8923, "Other Credits and                          
                  Credit Recapture Statement"                                                           
                  \[OtherCreditsAndCreditRecaptureStatement\], "Other Credits                           
                  Statement" \[OtherCreditsStatement\], "Undistributed Capital                          
                  Gains by a RIC/REIT Statement"                                                        
                  \[UndistrCapGainsRICREITStatement\].                                                  

  F1065-032       If Form 1065 Schedule K Line 10 has a non-zero value, then   Multiple      Reject     New
                  no more than one Form 4797 must be present in Form 1065.     Documents                

  F1065-033       If Form 1065 Schedule K Line 15c has a non-zero value, then  Multiple      Reject     New
                  no more than one Form 3468 must be present in Form 1065.     Documents                

  F1065-034       If Form 1065 Schedule K Line 2 has a non-zero value, then no Multiple      Reject     New
                  more than one Form 8825 must be present in Form 1065.        Documents                

  F5471-002       If Form 5471, Item B, checkbox "3" is checked, then one or   Missing       Reject     
                  more "Category 3 Filer Statements"                           Document                 
                  \[Category3FilerStatement\] must be attached.                                         

  F5471-003       If Form 5471, Schedule C, Line 8, Columns "Functional        Missing       Reject     
                  Currency" or "US Dollars" has a non-zero value, then "Other  Document                 
                  Income Statement" \[OtherIncomeForm5471Statement\] must be                            
                  attached.                                                                             

  F5471-005       If Form 5471, Schedule C, Line 16, Columns "Functional       Missing       Reject     
                  Currency" or "US Dollars" has a non-zero value, then         Document                 
                  "Itemized Other Deductions Schedule"                                                  
                  \[ItemizedOtherDeductionsSchedule2\] must be attached.                                

  F5471-010       If Form 5471, Schedule H, Line 2h, Columns "Net Additions"   Missing       Reject     
                  or "Net Subtractions" has a non-zero value, then "Earnings   Document                 
                  and Profits Other Adjustments Statement"                                              
                  \[EarningsAndProfitsOtherAdjStmt\] must be attached.                                  

  F5471-014       If Form 5471, Schedule F, Line 6, Column (a) or Column (b)   Missing       Reject     
                  has a non-zero value, then "Investment In Subsidiaries       Document                 
                  Statement" \[InvestmentInSubsidiariesStmt\] must be                                   
                  attached.                                                                             

  F5471-026       If Form 5471, Schedule G, Line 1, checkbox 'Yes' is checked, Missing       Reject     
                  then one or more "Owns Foreign Partnership Statement"        Document                 
                  \[OwnsForeignPartnershipStmt\] must be attached.                                      

  F5471-029       If Form 5471, Schedule F, Line 4, Column (a) or Column (b)   Missing       Reject     
                  has a non-zero value, then "Itemized Other Current Assets    Document                 
                  Schedule" \[ItemizedOtherCurrentAssetsSchedule\] must be                              
                  attached.                                                                             

  F5471-030       If Form 5471, Schedule F, Line 7, Column (a) or Column (b)   Missing       Reject     
                  has a non-zero value, then "Itemized Other Investments       Document                 
                  Schedule" \[ItemizedOtherInvestmentsSchedule\] must be                                
                  attached.                                                                             

  F5471-031       If Form 5471, Schedule F, Line 12, Column (a) or Column (b)  Missing       Reject     
                  has a non-zero value, then "Itemized Other Assets Schedule"  Document                 
                  \[ItemizedOtherAssetsSchedule\] must be attached.                                     

  F5471-032       If Form 5471, Schedule F, Line 15, Column (a) or Column (b)  Missing       Reject     
                  has a non-zero value, then "Itemized Other Current           Document                 
                  Liabilities Schedule"                                                                 
                  \[ItemizedOtherCurrentLiabilitiesSchedule\] must be                                   
                  attached.                                                                             

  F5471-033       If Form 5471, Schedule F, Line 17, Column (a) or Column (b)  Missing       Reject     
                  has a non-zero value, then "Itemized Other Liabilities       Document                 
                  Schedule" \[ItemizedOtherLiabilitiesSchedule\] must be                                
                  attached.                                                                             

  F6478-002       If Form 6478, Line 1(a) has a value, then the value must be  Incorrect     Reject     
                  greater than or equal to 0 (zero) and less than or equal to  Data                     
                  15000000 (fifteen million).                                                           

  F6765-003       If Form 6765, Line 10 has a value, the value must be greater Incorrect     Reject     
                  than or equal to 0 (zero) and less than or equal to 16%      Data                     
                  (0.16000).                                                                            

  F8586-006       If Form 8586, Line 3 has a non-zero value, then one or more  Missing       Reject     
                  Forms 8609-A must be present in the return.                  Document                 

  F8586-007       If Form 8586, Line 1 has a non-zero value, a matching number Incorrect     Reject     
                  of Forms 8609-A must be present in the return.               Data                     

  F8609A-001      Form 8609-A, Part I, Item A "Building Identification Number" Missing Data  Reject     
                  must have a value.                                                                    

  F8825-001       If Form 8825 is attached, and Line 2 "Gross rents" has a     Missing Data  Reject     
                  non-zero value for any Rental Real Estate property, then                              
                  "Total Gross Rents" must have a value greater than zero.                              

  F8865-003       If Form 8865, Line G2 check box "Form 1065 or 1065-B" is     Missing Data  Reject     
                  checked, then Line F2 must have a value.                                              

  F8865-011       If Form 8865, Schedule K, Line 2 has a non-zero value, then  Missing       Reject     
                  Form 8825 must be attached.                                  Document                 

  F8865-028       If Form 8865, Schedule A, checkbox b "Owns a constructive    Missing Data  Reject     
                  interest" is checked, then data for at least one row in                               
                  Schedule A must be provided. For each row of data provided,                           
                  "Name" and "Address" must have a value.                                               

  F8865-029       If Form 8865, Schedule B, Line 5 has a non-zero value, then  Missing       Reject     
                  Schedule F (Form 1040) must be attached.                     Document                 

  F8865-097       There can be no more than one Form 8825 attached to Form     Multiple      Reject     
                  8865.                                                        Documents                

  F8865-178       If Form 8865, Schedule K, Line 15f has a non-zero value,     Missing       Reject     
                  then one or more distinct forms and/or schedule/statement    Document                 
                  from the following list must be attached : Form 4255, 5884,                           
                  6478, 6765, 8820, 8826, 8834, 8835, 8844, 8845, 8846, 8847,                           
                  8860, 8861, 8864, 8874, 8881, 8882, 8896, 8900, 8586, 8271,                           
                  4797, 3468, 8906, 8907, 8908, 8910, 8911, 8912, 5884-A Non                            
                  Conventional Fuel Source Credit Schedule"                                             
                  \["NonconventionalSourceFuelCreditSchedule"\], "Itemized                              
                  Other Credits Schedule" \["ItemizedOtherCreditsSchedule"\].                           

  F8865-186       If Form 8865, Schedule K, Line 15f has a non-zero value,     Missing       Reject     
                  then one or more distinct forms and/or schedule/statement    Document                 
                  from the following list must be attached : Form 4255, 5884,                           
                  6478, 6765, 8820, 8826, 8834, 8835, 8844, 8845, 8846, 8847,                           
                  8860, 8861, 8864, 8874, 8881, 8882, 8896, 8900, 8586, 8271,                           
                  4797, 3468, 8906, 8907, 8908, 8909, 8910, 8911, 8912, 8923,                           
                  5884-A Non Conventional Fuel Source Credit Schedule"                                  
                  \["NonconventionalSourceFuelCreditSchedule"\], "Itemized                              
                  Other Credits Schedule" \["ItemizedOtherCreditsSchedule"\].                           

  F982-001        If Form 982, Line 1c is checked and Line 1a, Line 1b and     Missing Data  Reject     
                  Line 1d are not checked, then Line 10 must have a non-zero                            
                  value.                                                                                

  F982-003        If Form 982, Line 1d is checked, Line 4 must have a non-zero Missing Data  Reject     
                  value.                                                                                

  FPYMT-018       Tax payer's Day Time Phone Number in IRS Payment Record      Incorrect     Reject     
                  cannot equal all zeros.                                      Data                     

  FPYMT-027       If the timestamp (in the GTX key or Response to Send         Incorrect     Reject     
                  Submissions Request) is on or before the due date of the     Data                     
                  return (three and one half months after the                                           
                  "TaxPeriodEndDate" in the Return Header), then the                                    
                  "RequestedPaymentDate" in the IRS Payment Record must be on                           
                  the due date or before the due date but not more than 5 days                          
                  prior to the received date.                                                           

  FPYMT-028       If the timestamp (in the GTX key or Response to Send         Incorrect     Reject     
                  Submissions Request) is after the due date of the return     Data                     
                  (three and one half months after the "TaxPeriodEndDate" in                            
                  the Return Header), then the "RequestedPaymentDate" in the                            
                  IRS Payment Record must not be later than the date the                                
                  return was received and must not be prior to five days                                
                  before the date the return was received by the IRS.                                   

  FPYMT-038       "Payment Amount" in the IRS Payment Record must not be       Incorrect     Reject     
                  greater than 200% of the "Balance Due" \[Publicly Traded     Data                     
                  Partnership Statement\].                                                              

  R0000-002       The return type must be specified for each return in the     Missing Data  Reject And 
                  return header.                                                             Stop       

  R0000-003       The return version (attribute 'returnVersion' of the Return  Missing Data  Reject And 
                  element) must be specified for each return in the return                   Stop       
                  header.                                                                               

  R0000-004       The return type (specified in the Return Header) and the     Data Mismatch Reject And 
                  return version (specified by the 'returnVersion' attribute                 Stop       
                  of the 'Return' element) of the return must match the return                          
                  type and the version supported by the Modernized e-File                               
                  system.                                                                               

  R0000-007       For US Addresses, the first five digits of the Zip Code of   Incorrect     Reject     
                  the Filer's address in the Return Header must be within the  Data                     
                  valid ranges of zip codes listed for the corresponding State                          
                  Abbreviation in Publication 4164.                                                     

  R0000-014       SSN of the Preparer in the Return Header cannot be all zeros Incorrect     Reject     
                  or all nines.                                                Data                     

  R0000-015       EIN of the Preparer Firm in the Return Header must not equal Incorrect     Reject     
                  all nines.                                                   Data                     

  R0000-018       The eight numeric digits of the PTIN (of the Preparer)       Incorrect     Reject     
                  following the letter P, must not equal all zeros or all      Data                     
                  nines in the Return Header.                                                           

  R0000-019       The number of return documents (forms, schedules, and        Data Mismatch Reject     
                  supporting documents) included in the return must equal the                           
                  document count specified in the Return Data (documentCount                            
                  attribute of the ReturnData element of the Return).                                   

  R0000-020       If the Filer has a US address in the Return Header and State Incorrect     Reject     
                  Abbreviation has the value "AA" then the first three digits  Data                     
                  of the zip code must be 340.                                                          

  R0000-021       The Employer Identification Number (EIN) of the Filer in the Incorrect     Reject     
                  Return Header must not equal all nines.                      Data                     

  R0000-022       If the Filer has a US address in the Return Header and State Incorrect     Reject     
                  Abbreviation has the value "AE" then the first three digits  Data                     
                  of the zip code must be in the range 090 - 098.                                       

  R0000-023       If the Filer has a US address in the Return Header and if    Incorrect     Reject     
                  the value of City is "APO" or "FPO", then the value of State Data                     
                  must equal "AA", "AE" or "AP".                                                        

  R0000-024       If the Filer has a US address in the Return Header and State Incorrect     Reject     
                  Abbreviation has the value "AP" then first three digits of   Data                     
                  the zip code must be in the range 962 - 966.                                          

  R0000-027       There was a problem with IRS systems that prevented the      System Error  Reject     
                  return from being processed electronically. Please contact                            
                  the Help Desk.                                                                        

  R0000-030       In the Return Header, if the Practitioner PIN is provided    Data Mismatch Reject     
                  then the EFIN in the PractitionerPIN must be the same as the                          
                  EFIN of the Originator.                                                               

  R0000-031       Taxpayer PIN in the Return Header cannot equal all zeros.    Incorrect     Reject     
                                                                               Data                     

  R0000-032       Signature Option in the Return Header is a required field    Missing Data  Reject     
                  and must have either the value "Binary Attachment 8453                                
                  Signature Document" or "PIN Number".                                                  

  R0000-034       If the Filer has a US address in the Return Header and State Incorrect     Reject     
                  Abbreviation has the value "AA", "AE" or "AP then the City   Data                     
                  must be "APO" OR "FPO".                                                               

  R0000-035       The "Tax Period Ending Date" in the Return Header must be    Incorrect     Reject     
                  less than the "Received Date".                               Data                     

  R0000-044       The CUSIP Number cannot equal all zeros.                     Incorrect     Reject     
                                                                               Data                     

  R0000-046       For US Addresses, the fourth and fifth digit of the Zip Code Incorrect     Reject     
                  of the Filer's address in the Return Header cannot both be   Data                     
                  zeros ("00"), except when the Zip code is 00800, 20500,                               
                  34000, 00600, 96100, 96900.                                                           

  R0000-050       Bank Account Number in IRS Payment Record must not equal all Incorrect     Reject     
                  zeros or all blanks.                                         Data                     

  R0000-051       The Submission Type in the IRS Submission Manifest must      Data Mismatch Reject     
                  match the return type indicated in the Return Header.                                 

  R0000-052       The Tax Year specified in the IRS Submission Manifest must   Data Mismatch Reject     
                  match the Tax Year in the Return Header.                                              

  R0000-054       The EFIN in the IRS Submission Manifest must match the EFIN  Data Mismatch Reject     
                  provided in the Return Header.                                                        

  R0000-055       If the signature option "Binary Attachment 8453 Signature    Missing       Reject     
                  Document" is selected (the element "SignatureOption" in the  Document                 
                  Return Header has a value of "Binary Attachment 8453                                  
                  Signature Document"), then a binary attachment with                                   
                  Description "8453 Signature Document" must be present.                                

  R0000-057       Every attached file (i.e. binary attachment) must be         Missing Data  Reject     
                  referenced by the XML document that represents it.                                    

  R0000-058       An XML document that represents a binary attachment must     Missing Data  Reject     
                  have a valid reference to an attached file.                                           

  R0000-060       The EFIN in the Submission ID (the first six digits) must    Incorrect     Reject     
                  match the EFIN in the Submission Manifest.                   Data                     

  R0000-064       "Tax Year" in the Return Header must equal "2006" for the    Incorrect     Reject     Deleted
                  processing year 2007.                                        Data                     

  R0000-067       The attached files (i.e. binary attachments) in a submission Incorrect     Reject And 
                  zip archive must have distinct names.                        Data          Stop       

  R0000-068       If the Signature Option "PIN Number" is selected (the        Missing Data  Reject     
                  element "SignatureOption" in the Return Header has a value                            
                  of "PIN Number") then the following fields must have a value                          
                  in the Return Header: "PractitionerPIN", "TaxpayerPIN",                               
                  "Name" of the "Partner", "Title" of the "Partner",                                    
                  "DateSigned" and "PINEnteredBy" Indicator.                                            

  R0000-073       If the checkbox "Final Return" is not checked or if the      Incorrect     Reject     
                  checkbox "Initial Return" is not checked or if the return is Data                     
                  NOT less than 12 months (364 days from the "Tax Period                                
                  Beginning Date" to the "Tax Period Ending Date" in the                                
                  Return Header), then the "Tax Period Ending Date" in the                              
                  Return Header must equal one of the following values for a                            
                  return filed for Tax Year 2007 - ("20071231", "20080131",                             
                  "20080229", "20080331", "20080430", "20080531", "20080630",                           
                  "20080731", "20080831", "20080930", "20081031", "20081130")                           
                  OR \[the tax period ending date must be 1-3 days after the                            
                  beginning of the month or the tax period ending date must be                          
                  1-6 days before the end of the month\].                                               

  R0000-075       The Routing Transit Number (RTN) must conform to the banking Incorrect     Reject     
                  industry RTN algorithm.                                      Data                     

  R0000-078       "Tax Year" in the Return Header must equal one of the        Incorrect     Reject     New
                  following values for the processing year 2008 - ("2006",     Data                     
                  "2007").                                                                              

  R0000-079       The EIN present in the IRS Submission Manifest must match    Data Mismatch Reject And New
                  the EIN provided in the Return Header.                                     Stop       

  R0000-080       The TaxPeriodBeginDate present in the IRS Submission         Data Mismatch Reject And New
                  Manifest must match the TaxPeriodBeginDate provided in the                 Stop       
                  Return Header.                                                                        

  R0000-081       The TaxPeriodEndDate present in the IRS Submission Manifest  Data Mismatch Reject And New
                  must match the TaxPeriodEndDate provided in the Return                     Stop       
                  Header.                                                                               

  R0000-082       The TaxPeriodBeginDate and TaxPeriodEndDate must be provided Missing Data  Reject And New
                  in the IRS Submission Manifest.                                            Stop       

  R0000-083       The EIN must be provided in the IRS Submission Manifest.     Missing Data  Reject And New
                                                                                             Stop       

  R0000-900       The return type indicated in the return header must match    Database      Reject     
                  the return type established with the IRS for the EIN.        Validation               
                                                                               Error                    

  R0000-901       Filer's EIN and Name Control in the Return Header must match Database      Reject     Disabled
                  data in the e-File database.                                 Validation               
                                                                               Error                    

  R0000-904       Software ID in the Return Header must have passed testing    Database      Reject And 
                  for the form family and tax year.                            Validation    Stop       
                                                                               Error                    

  R0000-905       Electronic Filing Identification Number (EFIN) in the Return Database      Reject     
                  Header must be listed in the e-File database and in accepted Validation               
                  status.                                                      Error                    

  R0000-906       Routing Transit Number (RTN) included in the return must be  Database      Reject     
                  present in the e-File database.                              Validation               
                                                                               Error                    

  R0000-908       If "Amended Return" checkbox is not checked, then taxpayer   Duplicate     Reject And 
                  TIN in the Return Header must not be the same as a TIN of a  Condition     Stop       
                  previously accepted EFS return for the return type and tax                            
                  period indicated in the tax return.                                                   

  R0000-909       If "Amended Return" or (Superseded for 1120/1120S) checkbox  Duplicate     Reject     
                  is not checked, then taxpayer TIN in the Return Header must  Condition                
                  not be the same as a TIN of a previously accepted electronic                          
                  return for the return type and tax period indicated in the                            
                  tax return.                                                                           

  R0000-910       If "Amended Return" or (Superseded for 1120/1120S) checkbox  Duplicate     Reject     
                  is not checked, then taxpayer TIN in the Return Header must  Condition                
                  not be the same as a TIN of a previously accepted paper                               
                  return for the return type and tax period indicated in the                            
                  tax return.                                                                           

  SF-F1040-003    If Schedule F (Form 1040), Line 12 has a non-zero value,     Missing       Reject     
                  then Form 4562 must be attached to the return.               Document                 

  SK1-F1065-001   If Schedule K-1 (Form1065), Part I, Line F checkbox is       Missing       Reject     
                  checked, then one or more Forms 8271 must be present in the  Document                 
                  return.                                                                               

  SK1-F1065-002   If on any Form 8283 present in the return, Section B, Part   Missing       Reject     
                  I, Line 5 column (a) is not empty (which means that the      Document                 
                  deduction for the described item or group of similar items                            
                  of contributed property exceeds \$5,000), then that Form                              
                  8283 must be attached to Part III, Line13 of Schedule K-1                             
                  (Form 1065) of each partner (even if the amount of the                                
                  deduction allocated to each partner is \$5,000 or less).                              

  SM3-F1065-001   If Schedule M-3 (Form1065), Part II, Line 15(a), 15(b),      Missing       Reject     
                  15(c), or 15(d) (Cost of Goods Sold) has a non-zero value,   Document                 
                  then Form 8916-A must be present in the return.                                       

  SM3-F1065-002   If Schedule M-3 (Form1065), Part II, Line 15(a), 15(b),      Multiple      Reject     
                  15(c), or 15(d) (Cost of Goods Sold) has a non-zero value,   Documents                
                  then no more than one Form 8916-A must be present in the                              
                  return.                                                                               

  SM3-F1065-003   If Schedule M-3 (Form1065), Part II, Line 11(a), 11(b),      Missing       Reject     New
                  11(c), or 11(d) (Interest Income) has a non-zero value, then Document                 
                  Form 8916-A must be present in the return.                                            

  SM3-F1065-004   If Schedule M-3 (Form1065), Part II, Line 11(a), 11(b),      Multiple      Reject     New
                  11(c), or 11(d) (Interest Income) has a non-zero value, then Documents                
                  no more than one Form 8916-A must be present in the return.                           

  SM3-F1065-005   If Schedule M-3 (Form1065), Part III, Line 27(a), 27(b),     Missing       Reject     New
                  27(c), or 27(d) (Interest Expense) has a non-zero value,     Document                 
                  then Form 8916-A must be present in the return.                                       

  SM3-F1065-006   If Schedule M-3 (Form1065), Part III, Line 27(a), 27(b),     Multiple      Reject     New
                  27(c), or 27(d) (Interest Expense) has a non-zero value,     Documents                
                  then no more than one Form 8916-A must be present in the                              
                  return.                                                                               

  STATE-001       The agency to which a State Submission is filed must         Incorrect     Reject     
                  participate in the Fed/State program.                        Data                     

  STATE-005       The Submission Category of a State Submission must match     Data Mismatch Reject     
                  Submission Category of the referenced IRS Submission.                                 

  STATE-006       If IRS Submission ID is not provided in the State Submission Unsupported   Reject     
                  Manifest, the State must participate in the State Stand                               
                  Alone Program.                                                                        

  STATE-007       The IRS Submission ID referenced in the State Submision must Incorrect     Reject     
                  be that of an IRS Return.                                    Data                     

  STATE-008       State Corporate Returns can only be submitted via the Web    Unsupported   Reject     
                  Services Channel.                                                                     

  STATE-901       The IRS Submission ID referenced in the State Submission     Database      Reject     
                  Manifest must be present in the e-File database.             Validation               
                                                                               Error                    

  STATE-902       The IRS Submission ID referenced in the State Submission     Database      Reject     
                  Manifest must be in accepted status.                         Validation               
                                                                               Error                    

  T0000-001       The 'production' Modernized e-File system must not process   Data Mismatch Reject And 
                  transmission files whose 'process type' is set to 'T'                      Stop       
                  (created for ATS testing).                                                            

  T0000-002       The 'test' Modernized e-File system must not process         Data Mismatch Reject And 
                  transmission files whose 'process type' is set to                          Stop       
                  'P'(created for production use).                                                      

  T0000-003       The number of returns indicated in the transmission manifest Data Mismatch Reject And 
                  must equal the number of returns included in the                           Stop       
                  transmission file.                                                                    

  T0000-013       The Message ID must be globally unique.                      Incorrect     Reject And 
                                                                               Data          Stop       

  T0000-014       The Submission ID must be globally unique.                   Incorrect     Reject And 
                                                                               Data          Stop       

  T0000-015       The ETIN in the Message ID (the first five digits) must      Incorrect     Reject And 
                  match the ETIN provided with the request.                    Data          Stop       

  T0000-016       The Message ID must be 20 positions in length and conform to Incorrect     Reject And 
                  the following format: 12 digits followed by 8 alphanumeric   Data          Stop       
                  characters (only lower case alphabetic characters allowed).                           

  T0000-017       The Submission ID must be 20 characters in length.           Incorrect     Reject And 
                                                                               Data          Stop       

  T0000-900       Transmission cannot be a duplicate of a previously accepted  Duplicate     Reject And 
                  transmission.                                                Condition     Stop       

  T0000-901       If the ETIN in the transmission header is in "test" status   Database      Reject And 
                  in the e-File database, then only transmission files         Validation    Stop       
                  identified as being "test" transmissions must be processed   Error                    
                  by the e-File system.                                                                 

  T0000-902       If the ETIN in the transmission header is in "production"    Database      Reject And 
                  status in the e-File database, then only transmission files  Validation    Stop       
                  identified as being "production" transmissions must be       Error                    
                  processed by the e-File system.                                                       

  X0000-005       The XML data has failed schema validation.                   XML Error     Reject And 
                                                                                             Stop       

  X0000-007       The namespace declarations in the root element of the SOAP   XML Error     Reject And 
                  Envelope (the 'Envelope' element) must be as follows: The                  Stop       
                  default namespace shall be set to                                                     
                  "<http://www.irs.gov/efile>" (xmlns=                                                  
                  "<http://www.irs.gov/efile>").The namespace prefix "efile"                            
                  shall be bound to the namespace                                                       
                  "[http://www.irs.gov](http://www.irs.gov/)"                                           
                  (xmlns:efile="<http://www.irs.gov/efile>").The namespace                              
                  prefix "SOAP" shall be bound to the namespace                                         
                  "<http://schemas.xmlsoap.org/soap/envelope/>"                                         
                  (xmlns:SOAP="<http://schemas.xmlsoap.org/soap/envelope/>")                            
                  and the Envelope element must be qualified with this prefix.                          

  X0000-008       The namespace declarations in the root element of the return XML Error     Reject And 
                  ('Return' element) must be as follows:The default namespace                Stop       
                  shall be set to "<http://www.irs.gov/efile>" (xmlns=                                  
                  "<http://www.irs.gov/efile>").The namespace prefix "efile"                            
                  shall be bound to the namespace                                                       
                  "[http://www.irs.gov](http://www.irs.gov/)"                                           
                  (xmlns:efile="<http://www.irs.gov/efile>").                                           

  X0000-009       The SOAP envelope structure in the Transmission file must    XML Error     Reject And 
                  conform to the SOAP 1.1 specification.                                     Stop       

  X0000-010       For each SubmissionID provided in the transmission manifest  Incorrect     Reject And 
                  there must be a submission zip archive entry present in the  Data          Stop       
                  Attachment Zip file whose name (without the ".zip"                                    
                  extension) matches the SubmissionID.                                                  

  X0000-011       All entries in the submission zip archive (zip file that is  Incorrect     Reject And 
                  the submission) must begin with "manifest/" or "/manifest/"  Data          Stop       
                  or "xml/" or "/xml/" or "attachment/" or "/attachment/" (all                          
                  lower case characters).                                                               

  X0000-012       The name of a binary attachment file must be less than or    Incorrect     Reject And 
                  equal to 64 bytes.                                           Data          Stop       

  X0000-015       Each zip entry in the Attachment Zip file must end with      Data Mismatch Reject And 
                  ".zip" extension.                                                          Stop       

  X0000-017       ZIP Entry names in the transmission ZIP archive must be      Duplicate     Reject And 
                  unique.                                                      Condition     Stop       

  X0000-018       A submission zip archive (zip file that is the submission)   Incorrect     Reject And 
                  must contain exactly one entry that begins with "manifest/"  Data          Stop       
                  or "/manifest/" and is followed by the file name                                      
                  "manifest.xml". The entry name must use lower case                                    
                  characters ('a' through 'z') only and the separator must be                           
                  the forward slash character.                                                          

  X0000-019       A submission zip archive (zip file that is the submission)   Incorrect     Reject And 
                  must contain exactly one entry that consists of "xml/" or    Data          Stop       
                  "/xml/" (all lower case characters) followed by a file name.                          

  X0000-020       A submission zip archive (zip file that is the submission)   Incorrect     Reject And 
                  may contain zero or more entries that begin with             Data          Stop       
                  "attachment/" or "/attachment/" and each is followed by a                             
                  file name. The entry name must use lower case characters                              
                  ('a' through 'z') only and the separator must be the forward                          
                  slash character.                                                                      

  X0000-021       The submission zip archive entries (zip files) in the        Missing Data  Reject And 
                  container zip file must be in the root directory of the                    Stop       
                  container zip file.                                                                   

  X0000-022       The names of ZIP Entries (files) within the attachments zip  Duplicate     Reject     
                  file (the container zip file that contains zip files for all Condition                
                  submission) must be unique.                                                           

  X0000-024       Unable to read a binary attachment in the Submission Zip     Incorrect     Reject And 
                  Archive.                                                     Data          Stop       

  X0000-025       Unable to read XML data from the Submission Zip Archive.     Incorrect     Reject And 
                                                                               Data          Stop       

  X0000-026       The count of SubmissionIDs provided in the transmission      Incorrect     Reject And 
                  manifest must match the count of submission zip archive      Data          Stop       
                  entries in the Attachment Zip file.                                                   

  X0000-027       Year (YYYY) in the SubmissionID must be processing year.     Incorrect     Reject     
                                                                               Data                     

  X0000-028       A single PDF file must not exceed 60MB in size.              Incorrect     Reject     
                                                                               Data                     

  X0000-029       A binary attachment submitted in the PDF format must begin   Incorrect     Reject And 
                  with the file header "%PDF-".                                Data          Stop       

  X0000-030       The size and CRC32 checksum value must be provided for the   Incorrect     Reject And 
                  submission XML file (i.e. xml data file that starts with     Data          Stop       
                  "xml/" or "/xml/".                                                                    
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