**SECTION ONE**

**1120x BUSINESS RULES -- TAX YEAR 2001**

  ----------------------------------------------------------------------------------------------------------------------------
  Requirements                                                                Rule Number      Error        Severity   Tax
                                                                                               Category                Type
  --------------------------------------------------------------------------- ---------------- ------------ ---------- -------
  If Form 1120, Checkbox A2 \"Personal Holding Company\" is checked, then no  F1120-001        Multiple     Reject     1120
  more than one Schedule PH (Form 1120) must be attached.                                      Documents               

  If Form 1120, Checkbox A2 \"Personal Holding Company\" is checked, then     F1120-002        Missing      Reject     1120
  Schedule PH (Form 1120) must be attached.                                                    Document                

  If Form 1120, Item A1, checkbox \"Consolidated Return\" is checked, then no F1120-003        Multiple     Reject     1120
  more than one Form 851 must be attached.                                                     Documents               

  If Form 1120, Item A1, checkbox \"Consolidated Return\" is checked, then    F1120-004        Missing      Reject     1120
  Form 851 must be attached                                                                    Document                

  If Form 1120, Schedule J, Line 3 \"Income Tax\" has a non-zero value and    F1120-005        Multiple     Alert      1120
  Schedule J, Line 1 checkbox \"Member of a Controlled Group\" is checked,                     Documents               
  then no more than one \"Controlled-Group-Computation-Worksheet Statement\"                                           
  \[ControlledGroupComputationWorksheetStatement\] must be attached to Form                                            
  1120, Schedule J, Line 3 \"Income Tax\".                                                                             

  There may be zero or one \"Total Tax Schedule\" \[TotalTaxSchedule\]        F1120-006        Multiple     Reject     1120
  attached to Form 1120, Schedule J, Line 11.                                                  Documents               

  If Form 1120, Item A1, checkbox \"Consolidated Return\" is checked, then no F1120-007        Multiple     Reject     1120
  more than one Form 1120, Schedule M-2, must be provided.                                     Documents               

  If Form 1120, Item A1, checkbox \"Consolidated Return\" is checked, then    F1120-008        Missing      Reject     1120
  Form 1120, Schedule M-2 must be provided.                                                    Document                

  There may be zero or one                                                    F1120-009        Multiple     Alert      1120
  \"50-Percent-of-Corporation\'s-Voting-Stock-Statement\"                                      Documents               
  \[AnyoneOwned50PctOfCorpVotingStockStatement\] attached to Form 1120,                                                
  Schedule K, Line 5.                                                                                                  

  Form 1120, Item D \"Total Assets\" must equal Form 1120, Schedule L, Line   F1120-010        Data         Reject     1120
  15d.                                                                                         Mismatch                

  If Form 1120, Schedule J, Line 3 \"Income Tax\" has a non-zero value and    F1120-011        Missing      Alert      1120
  Schedule J, Line 1 checkbox \"Member of a Controlled Group\" is checked,                     Document                
  then \"Controlled-Group-Computation-Worksheet Statement\"                                                            
  \[ControlledGroupComputationWorksheetStatement\] must be attached to Form                                            
  1120, Schedule J, Line 3 \"Income Tax\".                                                                             

  If Form 1120, Item A1 checkbox \"Consolidated Return\" is checked, then no  F1120-012        Multiple     Reject     1120
  more than one Form 1120 Schedule M-1, must be provided.                                      Documents               

  If Form 1120, Item A1, checkbox \"Consolidated Return\" is checked, then    F1120-013        Missing      Reject     1120
  Form 1120 Schedule M-1, must be provided.                                                    Document                

  There may be zero or one \"Controlled Group Additional Tax Statement\"      F1120-014        Multiple     Alert      1120
  \[ControlledGroupAdditionalTaxStatement\] attached to Form 1120, Schedule                    Documents               
  J, Line 2b.                                                                                                          

  There may be zero or one \"Tax Computation for each member of a Controlled  F1120-015        Multiple     Alert      1120
  Group Statement\" \[TaxComputationForEachMembersOfCtrlGroupStmt\] attached                   Documents               
  to Form 1120, Schedule J, Line 2a.                                                                                   

  If Form 1120, Item A1, checkbox \"Consolidated Return\" is checked, then no F1120-016        Multiple     Reject     1120
  more than one Form 1120, Schedule L, must be provided.                                       Documents               

  If Form 1120, Schedule J, Line 6a has a non-zero value, then one or more    F1120-017        Missing      Reject     1120
  Forms 1118 must be attached.                                                                 Document                

  When Form 1120, Line 31\[TotalTax\] plus(+) Line 33\[EstimatedTaxPenalty\]  F1120-018        Math Error   Reject     1120
  is greater than Line 32h\[TotalPayments\], then Line 31 plus(+) Line 33                                              
  minus(-) Line 32h must equal Line 34\[BalanceDue\]. If a value is not                                                
  provided for any of the lines involved in this rule, treat that line as                                              
  having the value zero.                                                                                               

  If Form 1120, Item A1 checkbox \"Consolidated Return\" is checked, then     F1120-019        Missing      Reject     1120
  Form 1120, Schedule L, must be provided.                                                     Document                

  If Form 1120, Line 4 has a non-zero value, then Form 1120, Line 4 must      F1120-020        Data         Reject     1120
  equal Form 1120, Schedule C, Line 19                                                         Mismatch                

  If Form 1120, Line 9 contains a non-zero value and the dotted line does not F1120-021        Data         Reject     1120
  contain \"Form 4684\" (\"form4684indicator\" does not contain \"FORM                         Mismatch                
  4684\") then Form 1120, Line 9 must equal Form 4797, Line 18.                                                        

  If Form 1120, Line 10 has a non-zero value, then \"Itemized Other Income    F1120-022        Missing      Alert      1120
  Schedule\" \[ItemizedOtherIncomeSchedule\] must be attached.                                 Document                

  If Form 1120, Line 10 has a non-zero value, then no more than one           F1120-023        Multiple     Alert      1120
  \"Itemized Other Income Schedule\" \[ItemizedOtherIncomeSchedule\] must be                   Documents               
  attached.                                                                                                            

  If Direct Deposit Indicator in the Return Header is checked, then Form 8050 F1120-024        Missing      Reject     1120,
  must be attached to the return.                                                              Document                1120S

  If EFW (Electronic Funds Withdrawal) Indicator in the Return Header is      F1120-025        Missing      Reject     1120,
  checked, then an IRS Payment Record must be attached to the return.                          Document                1120S

  There can be zero or one \"Protective Statement\" \[ProtectiveStatement\]   F1120-026        Multiple     Alert      1120,
  attached to the return                                                                       Documents               1120S

  If Form 1120, Line 9, contains a non-zero value and the dotted line does    F1120-027        Missing      Reject     1120
  not contain \"FORM 4684\" (\"form4684Indicator\" does not contain \"FORM                     Document                
  4684\") then Form 4797 must be attached.                                                                             

  If Form 1120, Line 29a has a non-zero value, then \"Itemized Net Operating  F1120-028        Missing      Alert      1120
  Loss Deductions Schedule\" \[ItemizedNetOperatingLossDeductionsSchedule\]                    Document                
  must be attached.                                                                                                    

  If Form 1120, Line 29a has a non-zero value, then no more than one          F1120-029        Multiple     Alert      1120
  \"Itemized Net Operating Loss Deductions Schedule\"                                          Documents               
  \[ItemizedNetOperatingLossDeductionsSchedule\] must be attached.                                                     

  When Form 1120, Line 31\[TotalTax\] plus(+) Line 33\[EstimatedTaxPenalty\]  F1120-030        Math Error   Reject     1120
  is less than Line 32h\[TotalPayments\], then Line 32h minus (-) \[ Line 31                                           
  plus(+) Line 33 \] must equal Line 35\[OverpaymentAmount\]. If a value is                                            
  not provided for any of the lines involved in this rule, treat that line as                                          
  having the value zero.                                                                                               

  If Form 1120, Schedule J, Line 6d, checkbox \"Form(s) (specify)\" is        F1120-031        Missing      Reject     1120
  checked and the dotted line contains the value \"5884\"                                      Document                
  (\"otherFormsAttachedIndicator\" has the value \"5884\") and no other                                                
  value, then Form 5884 must be attached.                                                                              

  If Form 1120, Schedule J, Line 6d, checkbox \"Form(s) (specify)\" is        F1120-032        Multiple     Reject     1120
  checked and the dotted line contains the value \"5884\"                                      Documents               
  (\"otherFormsAttachedIndicator\" has the value \"5884\") and no other                                                
  value, then no more than one Form 5884 must be attached.                                                             

  If Form 1120, Schedule J, Line 6d, checkbox \"Form(s) (specify)\" is        F1120-033        Missing      Reject     1120
  checked and the dotted line contains the value \"6478\"                                      Document                
  (\"otherFormsAttachedIndicator\" has the value \"6478\") and no other                                                
  value, then Form 6478 must be attached.                                                                              

  If Form 1120, Schedule J, Line 6d, checkbox \"Form(s) (specify)\" is        F1120-034        Multiple     Reject     1120
  checked and the dotted line contains the value \"6478\"                                      Documents               
  (\"otherFormsAttachedIndicator\" has the value \"6478\") and no other                                                
  value, then no more than one Form 6478 must be attached.                                                             

  If Form 1120, Schedule J, Line 6e has a non-zero value, then Form 8827 must F1120-035        Missing      Reject     1120
  be attached                                                                                  Document                

  If Form 1120, Schedule J, Line 6e has a non-zero value, then no more than   F1120-036        Multiple     Reject     1120
  one Form 8827 must be attached.                                                              Documents               

  Form 1120, Schedule J, Line 6e must equal Form 8827, Line 8.                F1120-037        Data         Reject     1120
                                                                                               Mismatch                

  If Form 1120, Schedule L, Line 15d is greater than or equal to 25000, then  F1120-038        Missing Data Reject     1120
  Schedule M-1, Line 10 must have a non-zero value.                                                                    

  If Form 1120, Schedule L, Line 15d is greater than or equal to 25000, then  F1120-039        Missing Data Reject     1120
  Schedule M-2, Line 8 must have a non-zero value.                                                                     

  Form 1120, Line 2 must equal Form 1120, Schedule A, Line 8.                 F1120-040        Data         Reject     1120
                                                                                               Mismatch                

  If Form 1120, Line 12 has a non-zero value, then Form 1120, Schedule E,     F1120-041        Data         Reject     1120
  Line 4 must equal Form 1120, Line 12.                                                        Mismatch                

  If Form 1120, Schedule J, Line 6d, \"General Business Credit Amount\" has a F1120-042        Missing      Reject     1120
  non-zero value AND Form 1120, Schedule J, Line 6d, Checkbox \"Form 3800\"                    Document                
  is checked, then Form 3800 must be attached to Form 1120, Schedule J, Line                                           
  6(d) checkbox \"Form 3800\".                                                                                         

  If Form 1120, Schedule J, Line 6d, \"General Business Credit Amount\" has a F1120-043        Multiple     Reject     1120
  non-zero value AND Form 1120, Schedule J, Line 6d, Checkbox \"Form 3800\"                    Documents               
  is checked, then no more than one Form 3800 must be attached to Form 1120,                                           
  Schedule J, Line 6(d) checkbox \"Form 3800\".                                                                        

  If Form 1120, Line 20 has a non-zero value, then one or more Forms 4562     F1120-044        Missing      Reject     1120
  must be attached.                                                                            Document                

  If Form 1120, Line 26 has a non-zero value, then \"Itemized Other           F1120-045        Missing      Alert      1120
  Deductions Schedule\" \[ItemizedOtherDeductionsSchedule\] must be attached.                  Document                

  If Form 1120, Line 26 has a non-zero value, then no more than one           F1120-046        Multiple     Alert      1120
  \"Itemized Other Deductions Schedule\" \[ItemizedOtherDeductionsSchedule\]                   Documents               
  must be attached.                                                                                                    

  If Form 1120, Schedule A, Line 9f checkbox \"Yes\" is checked, then         F1120-047        Missing      Alert      1120
  \"Change in Inventory Statements\" \[ChangeInInventoryStatement\] must be                    Document                
  attached.                                                                                                            

  If Form 1120, Schedule A, Line 9f checkbox \"Yes\" is checked, then no more F1120-048        Multiple     Alert      1120
  than one \"Change in Inventory Statements\" \[ChangeInInventoryStatement\]                   Documents               
  must be attached.                                                                                                    

  If Form 1120, Schedule C, Line 14 has a non-zero value, then one or more    F1120-049        Missing      Reject     1120
  Form 5471 must be attached.                                                                  Document                

  There may be zero or one \"Refigured Closing Inventory Statement\"          F1120-050        Multiple     Alert      1120
  \[RefiguredClosingInventoryStatement\] attached to Form 1120, Schedule A,                    Documents               
  Line 1.                                                                                                              

  There may be zero or one \"Other Dividends Statement\"                      F1120-051        Multiple     Alert      1120
  \[OtherDividendsStatement\] attached to Form 1120, Schedule C, Line17                        Documents               

  There may be zero or one \"Controlled Group Apportionment Plan Statement\"  F1120-052        Multiple     Alert      1120
  \[ControlledGroupApportionmentPlanStatement\] attached to Form 1120,                         Documents               
  Schedule J, Line 2a.                                                                                                 

  If Form 1120, Schedule J, Line 10, \"Other Taxes\" has a non-zero value and F1120-053        Missing      Alert      1120
  Form 1120, Schedule J, Line 10, Checkbox \"Other (attach schedule)\" is                      Document                
  checked, then \"Other Tax and Interest Schedule\"                                                                    
  \[OtherTaxAndInterestSchedule\] must be attached to Form 1120, Schedule J,                                           
  Line 10, Checkbox \"Other (attach schedule)\".                                                                       

  If Form 1120, Schedule J, Line 10, \"Other Taxes\" has a non-zero value and F1120-054        Multiple     Alert      1120
  Form 1120, Schedule J, Line 10, Checkbox \"Other (attach schedule)\" is                      Documents               
  checked, then no more than one \"Other Tax and Interest Schedule\"                                                   
  \[OtherTaxAndInterestSchedule\] must be attached to Form 1120, Schedule J,                                           
  Line 10, Checkbox \"Other (attach schedule)\".                                                                       

  If Form 1120, Schedule L, Line 6(b) or Line 6(d) has a non-zero value, then F1120-055        Missing      Alert      1120
  \"Itemized Other Current Assets Schedule\"                                                   Document                
  \[ItemizedOtherCurrentAssetsSchedule\] must be attached.                                                             

  If Form 1120, Schedule L, Line 6(b) or Line 6(d) has a non-zero value, then F1120-056        Multiple     Alert      1120
  no more than one \"Itemized Other Current Assets Schedule\"                                  Documents               
  \[ItemizedOtherCurrentAssetsSchedule\] must be attached.                                                             

  If Form 1120, Schedule L, Line 6(b) and Line 6(d) both have a non-zero      F1120-057        Multiple     Alert      1120
  value, then one \"Itemized Other Current Assets Schedule\"                                   Documents               
  \[ItemizedOtherCurrentAssetsSchedule\] must be attached to either Line 6(b)                                          
  or Line 6(d) but not both                                                                                            

  If Form 1120, Schedule J, Line 4 has a non-zero value, then Form 4626 must  F1120-058        Missing      Reject     1120
  be attached.                                                                                 Document                

  If Form 1120, Schedule J, Line 4 has a non-zero value, then no more than    F1120-059        Multiple     Reject     1120
  one Form 4626 must be attached.                                                              Documents               

  Form 1120, Schedule J, Line 4 must equal Form 4626, Line 15.                F1120-060        Data         Reject     1120
                                                                                               Mismatch                

  If Form 1120, Line 8 has a non-zero value, then Schedule D (Form 1120) must F1120-061        Missing      Reject     1120
  be attached.                                                                                 Document                

  If Form 1120, Line 8 has a non-zero value, then no more than one Schedule D F1120-062        Multiple     Reject     1120
  (Form 1120) must be attached.                                                                Documents               

  Form 1120, Line 8 must equal Schedule D (Form 1120) Line 14                 F1120-063        Data         Reject     1120
                                                                                               Mismatch                

  If Form 1120, Line 9, \"Net Gain/Loss\" has a non-zero value and the dotted F1120-064        Missing      Reject     1120
  line contains the value \"Form 4684\" (\"form4684Indicator\" has the value                   Document                
  \"FORM 4684\"), then one or more Form 4684 must be attached.                                                         

  If Form 1120, Schedule J, Line 10, \"Other Taxes Amount\" has a non-zero    F1120-065        Missing      Reject     1120
  value and Form 1120, Schedule J, Line 10, Check box \"F4255\" is checked,                    Document                
  then Form 4255 must be attached to Form 1120, Schedule J, Line 10, checkbox                                          
  \"Form 4255\".                                                                                                       

  If Form 1120, Schedule J, Line 10, \"Other Taxes Amount\" has a non-zero    F1120-066        Multiple     Reject     1120
  value and Form 1120, Schedule J, Line 10, Check box \"F4255\" is checked,                    Documents               
  then no more than one Form 4255 must be attached to Form 1120, Schedule J,                                           
  Line 10, checkbox \"Form 4255\" .                                                                                    

  If Form 1120, Line 32g has a non-zero value and the dotted line does not    F1120-067        Missing      Reject     1120
  contain the value \"ODC\" (\"ozoneDepletingChemicalsInd\" does not have the                  Document                
  value \"ODC\"), then Form 4136 must be attached.                                                                     

  If Form 1120, Line 32g has a non-zero value and the dotted line does not    F1120-068        Multiple     Reject     1120
  contain the value \"ODC\" (\"ozoneDepletingChemicalsInd\" does not have the                  Documents               
  value \"ODC\"), then no more than one Form 4136 must be attached.                                                    

  Form 1120, Line 32g must equal Form 4136, Line 10.                          F1120-069        Data         Reject     1120
                                                                                               Mismatch                

  If Form 1120, Schedule J, Line 6d, checkbox \"Form(s) (specify)\" is        F1120-070        Missing      Reject     1120
  checked and the dotted line contains the value \"6765\"                                      Document                
  (\"otherFormsAttachedIndicator\" has the value \"6765\") and no other                                                
  value, then Form 6765 must be attached.                                                                              

  If Form 1120, Schedule J, Line 6d, checkbox \"Form(s) (specify)\" is        F1120-071        Multiple     Reject     1120
  checked and the dotted line contains the value \"6765\"                                      Documents               
  (\"otherFormsAttachedIndicator\" has the value \"6765\") and no other                                                
  value, then no more than one Form 6765 must be attached.                                                             

  If Form 1120, Schedule J, Line 6d, checkbox \"Form(s) (specify)\" is        F1120-072        Missing      Reject     1120
  checked and the dotted line contains the value \"8586\"                                      Document                
  (\"otherFormsAttachedIndicator\" has the value \"8586\") and no other                                                
  value, then Form 8586 must be attached.                                                                              

  If Form 1120, Schedule J, Line 6d, checkbox \"Form(s) (specify)\" is        F1120-073        Multiple     Reject     1120
  checked and the dotted line contains the value \"8586\"                                      Documents               
  (\"otherFormsAttachedIndicator\" has the value \"8586\") and no other                                                
  value, then no more than one Form 8586 must be attached.                                                             

  If Form 1120, Schedule J, Line 6d, checkbox \"Form(s) (specify)\" is        F1120-074        Missing      Reject     1120
  checked and the dotted line contains the value \"3468\"                                      Document                
  (\"otherFormsAttachedIndicator\" has the value \"3468\") and no other                                                
  value, then Form 3468 must be attached.                                                                              

  If Form 1120, Schedule J, Line 6d, checkbox \"Form(s) (specify)\" is        F1120-075        Multiple     Reject     1120
  checked and the dotted line contains the value \"3468\"                                      Documents               
  (\"otherFormsAttachedIndicator\" has the value \"3468\") and no other                                                
  value, then no more than one Form 3468 must be attached.                                                             

  If Form 1120, Schedule J, Line 9 contains a non-zero value then Schedule PH F1120-076        Missing      Reject     1120
  (Form 1120) must be attached.                                                                Document                

  If Form 1120, Schedule J, Line 9 contains a non-zero value then no more     F1120-077        Multiple     Reject     1120
  than one Schedule PH (Form 1120) must be attached.                                           Documents               

  If Form 1120, Line 29b has a non-zero value, then Form 1120, Line 29b must  F1120-078        Data         Reject     1120
  equal Form 1120, Schedule C, Line 20.                                                        Mismatch                

  If Form 1120, Line 31 has a non-zero value, then Form 1120, Line 31 must    F1120-079        Data         Reject     1120
  equal Form 1120, Schedule J, Line 11.                                                        Mismatch                

  If Form 1120, Schedule A, Line 4 has a non-zero value, then \"Additional    F1120-080        Missing      Alert      1120
  Section 263A Costs Schedule\"                                                                Document                
  \[ItemizedAdditionalSection263ACostsSchedule\] must be attached.                                                     

  If Form 1120, Schedule A, Line 4 has a non-zero value, then no more than    F1120-081        Multiple     Alert      1120
  one \"Additional Section 263A Costs Schedule\"                                               Documents               
  \[ItemizedAdditionalSection263ACostsSchedule\] must be attached.                                                     

  If Form 1120, Schedule A, Line 5 has a non-zero value, then \"Other Costs   F1120-082        Missing      Alert      1120
  Schedule\" \[ItemizedOtherCostsSchedule\] must be attached.                                  Document                

  If Form 1120, Schedule A, Line 5 has a non-zero value, then no more than    F1120-083        Multiple     Alert      1120
  one \"Other Costs Schedule\" \[ItemizedOtherCostsSchedule\] must be                          Documents               
  attached.                                                                                                            

  If Form 1120, Schedule C, Line 3(c) has a non-zero value, then \"Dividends  F1120-084        Missing      Alert      1120
  on Debt Financed Stock Statement\"                                                           Document                
  \[DividendsOnDebtFinancedStockStatement\] must be attached.                                                          

  If Form 1120, Schedule C, Line 3(c) has a non-zero value, then no more than F1120-085        Multiple     Alert      1120
  one \"Dividends on Debt Financed Stock Statement\"                                           Documents               
  \[DividendsOnDebtFinancedStockStatement\] must be attached.                                                          

  If Form 1120, Schedule C, Line 10(c) has a non-zero value, then \"Dividends F1120-086        Missing      Alert      1120
  from Domestic Corporations-Small Business Investment Statement\"                             Document                
  \[DividendsFromDomesticCorpsSmallBusInvstStmt\] must be attached.                                                    

  If Form 1120, Schedule K, Line 3 has a choice of \'Yes\' indicated, then    F1120-087        Missing      Alert      1120
  \"50% Voting Stock of Domestic Corporation Statement\"                                       Document                
  \[Owned50PercentVotingStockOfDomesticCorpStatement\] must be attached.                                               

  If Form 1120, Schedule K, Line 3 has a choice of \'Yes\' indicated, then no F1120-088        Multiple     Alert      1120
  more than one \"50% Voting Stock of Domestic Corporation Statement\"                         Documents               
  \[Owned50PercentVotingStockOfDomesticCorpStatement\] must be attached.                                               

  If Form 1120, Schedule K Line 7c has a non-zero value, then one or more     F1120-089        Missing      Reject     1120
  Form 5472 must be attached.                                                                  Document                

  If Form 1120, Schedule K, Line 11 checkbox and Form 1120, Item A1, checkbox F1120-090        Missing      Alert      1120
  \"Consolidated Return\" are checked, then \"Regulations Section                              Document                
  1.1502-21(b)(3)(i) or (ii) Statement\"                                                                               
  \[RegulationSection1150221b3ioriiStatement\] must be attached                                                        

  If Form 1120, Schedule L, Line 9(b) or Line 9(d) has a non-zero value, then F1120-091        Missing      Alert      1120
  \"Itemized Other Investments Schedule\"                                                      Document                
  \[ItemizedOtherInvestmentsSchedule\] must be attached.                                                               

  If Form 1120, Schedule L, Line 9(b) or Line 9(d) has a non-zero value, then F1120-092        Multiple     Alert      1120
  no more than one \"Itemized Other Investments Schedule\"                                     Documents               
  \[ItemizedOtherInvestmentsSchedule\] must be attached.                                                               

  If Form 1120, Schedule L, Line 9(b) and Line 9(d) both have a non-zero      F1120-093        Multiple     Alert      1120
  value, then one \" Itemized Other Investments Schedule\"                                     Documents               
  \[ItemizedOtherInvestmentsSchedule\] must be attached to either Line 9(b)                                            
  or Line 9(d) but not both.                                                                                           

  If Form 1120, Schedule L, Line 14(b) or Line 14(d) has a non-zero value,    F1120-094        Missing      Alert      1120
  then \"Itemized Other Assets Schedule\" \[ItemizedOtherAssetsSchedule\]                      Document                
  must be attached.                                                                                                    

  If Form 1120, Schedule L, Line 14(b) or Line 14(d) has a non-zero value,    F1120-095        Multiple     Alert      1120
  then no more than one \"Itemized Other Assets Schedule\"                                     Documents               
  \[ItemizedOtherAssetsSchedule\] must be attached.                                                                    

  If Form 1120, Schedule L, Line 14(b) and Line 14(d) both have a non-zero    F1120-096        Multiple     Alert      1120
  value, then one \"Itemized Other Assets Schedule\"                                           Documents               
  \[ItemizedOtherAssetsSchedule\] must be attached to either Line 14(b) or                                             
  Line 14(d) but not both.                                                                                             

  If Form 1120, Schedule L, Line 18(b) or Line 18(d) has a non-zero value,    F1120-097        Missing      Alert      1120
  then \"Itemized Other Current Liabilities Schedule\"                                         Document                
  \[ItemizedOtherCurrentLiabilitiesSchedule\] must be attached.                                                        

  If Form 1120, Schedule L, Line 18(b) or Line 18(d) has a non-zero value,    F1120-098        Multiple     Alert      1120
  then no more than one \"Itemized Other Current Liabilities Schedule\"                        Documents               
  \[ItemizedOtherCurrentLiabilitiesSchedule\] must be attached.                                                        

  If Form 1120, Schedule L, Line 18(b) and Line 18(d) both have a non-zero    F1120-099        Multiple     Alert      1120
  value, then one \"Itemized Other Current Liabilities Schedule\"                              Documents               
  \[ItemizedOtherCurrentLiabilitiesSchedule\] must be attached to either Line                                          
  18(b) or Line 18(d) but not both.                                                                                    

  If Form 1120, Schedule L, Line 21(b) or Line 21(d) has a non-zero value,    F1120-100        Missing      Alert      1120
  then \"Itemized Other Liabilities Schedule\"                                                 Document                
  \[ItemizedOtherLiabilitiesSchedule\] must be attached.                                                               

  If Form 1120, Schedule L, Line 21(b) or Line 21(d) has a non-zero value,    F1120-101        Multiple     Alert      1120
  then no more than one \"Itemized Other Liabilities Schedule\"                                Documents               
  \[ItemizedOtherLiabilitiesSchedule\] must be attached.                                                               

  If Form 1120, Schedule L, Line 21(b) and Line 21(d) both have a non-zero    F1120-102        Multiple     Alert      1120
  value, then one \"Itemized Other Liabilities Schedule\"                                      Documents               
  \[ItemizedOtherLiabilitiesSchedule\], must be attached to either Line 21(b)                                          
  or Line 21(d) but not both.                                                                                          

  If Form 1120, Schedule L, Line 24(b) or Line 24(d) has a non-zero value,    F1120-103        Missing      Alert      1120
  then \"Retained Earnings-Appropriated Schedule\"                                             Document                
  \[RetainedEarningsAppropriatedSchedule\] must be attached.                                                           

  If Form 1120, Schedule L, Line 24(b) or Line 24(d) has a non-zero value,    F1120-104        Multiple     Alert      1120
  then no more than one \"Retained Earnings-Appropriated Schedule\"                            Documents               
  \[RetainedEarningsAppropriatedSchedule\] must be attached                                                            

  If Form 1120, Schedule L, Line 24(b) and Line 24(d) both have a non-zero    F1120-105        Multiple     Alert      1120
  value, then one \"Retained Earnings-Appropriated Schedule\"                                  Documents               
  \[RetainedEarningsAppropriatedSchedule\] must be attached to either Line                                             
  24(b) or Line 24(d) but not both                                                                                     

  If Form 1120, Schedule L, Line 26(b) or Line 26(d) has a non-zero value,    F1120-106        Missing      Alert      1120
  then \"Adjustments to Shareholders\' Equity Schedule\"                                       Document                
  \[AdjustmentsToShareholdersEquitySchedule\] must be attached.                                                        

  If Form 1120, Schedule L, Line 26(b) or Line 26(d) has a non-zero value,    F1120-107        Multiple     Alert      1120
  then no more than one \"Adjustments to Shareholders\' Equity Schedule\"                      Documents               
  \[AdjustmentsToShareholdersEquitySchedule\] must be attached.                                                        

  If Form 1120, Schedule L, Line 26(b) and Line 26(d) both have a non-zero    F1120-108        Multiple     Alert      1120
  value, then one \"Adjustments to Shareholders\' Equity Schedule\"                            Documents               
  \[AdjustmentsToShareholdersEquitySchedule\] must be attached to either line                                          
  26(b) or line 26(d) but not both.                                                                                    

  If Form 1120, Schedule K, Line 4, has a choice of \'Yes\' indicated, then   F1120-109        Missing Data Reject     1120
  Name Control and EIN of the Parent - Subsidiary Control Group must be                                                
  provided.                                                                                                            

  Name Control of the parent - subsidiary controlled group in Form 1120,      F1120-110        Incorrect    Reject     1120
  Schedule K, Line 4 must not be same as BusinessNameControl of the Business                   Data                    
  in the Return Header.                                                                                                

  EIN of the parent - subsidiary controlled group in Form 1120, Schedule K,   F1120-111        Incorrect    Reject     1120
  Line 4 must not be same as EIN of the Business in the Return Header.                         Data                    

  If Form 1120, Line 33, check box \"Form 2220 is attached\" is checked, then F1120-112        Missing      Reject     1120
  Form 2220 must be attached.                                                                  Document                

  If Form 1120, Line 33, check box \"Form 2220 is attached\" is checked, then F1120-113        Multiple     Reject     1120
  no more than one Form 2220 must be attached.                                                 Documents               

  If Form 1120, Schedule A, Line 9a(iii), is checked, then \"Other Valuing    F1120-114        Missing      Alert      1120
  Closing Method Statement\" \[OtherValuingClosingMethodStatement\] must be                    Document                
  attached.                                                                                                            

  If Form 1120, Schedule A, Line 9a(iii), is checked, then no more than one   F1120-115        Multiple     Alert      1120
  \"Other Valuing Closing Method Statement\"                                                   Documents               
  \[OtherValuingClosingMethodStatement\]must be attached.                                                              

  If Form 1120, Schedule J, Line 6c Amount has a non-zero value, and Schedule F1120-116        Missing      Alert      1120
  J, Line 6c, check box \"Nonconventional Source Fuel Credit\" is checked,                     Document                
  then \"Nonconventional Source Fuel Credit Schedule\"                                                                 
  \[NonconventionalSourceFuelCreditSchedule\] must be attached to Form 1120,                                           
  Schedule J, Line 6c, checkbox \"Nonconventional Source Fuel Credit\".                                                

  If Form 1120, Schedule J, Line 6c Amount has a non-zero value, and Schedule F1120-117        Multiple     Alert      1120
  J, Line 6c, check box \"Nonconventional Source Fuel Credit\" is checked,                     Documents               
  then no more than one \"Nonconventional Source Fuel Credit Schedule\"                                                
  \[NonconventionalSourceFuelCreditSchedule\]must be attached to Form 1120,                                            
  Schedule J, Line 6c, checkbox \"Nonconventional Source Fuel Credit\".                                                

  If Form 1120, Line 9, contains a non-zero value and the dotted line does    F1120-118        Multiple     Reject     1120
  not contain \"FORM 4684\" (\"form4684Indicator\" does not contain \"FORM                     Documents               
  4684\") then no more than one Form 4797 must be attached.                                                            

  If two or more distinct forms from the list (Form 3468, Form 5884, Form     F1120-119        Missing      Reject     1120
  6478, Form 6765, Form 8586, Form 8820, Form 8826, Form 8830, Form 8835,                      Document                
  Form 8845, Form 8846, Form 8847, Form 8861, Form 8874, Form 8881, Form                                               
  8882) are present in the return, then one Form 3800 must be attached.                                                

  If two or more distinct forms from the list (Form 3468, Form 5884, Form     F1120-120        Multiple     Reject     1120
  6478, Form 6765, Form 8586, Form 8820, Form 8826, Form 8830, Form 8835,                      Documents               
  Form 8845, Form 8846, Form 8847, Form 8861, Form 8874, Form 8881, Form                                               
  8882) are present in the return, then only one Form 3800 must be attached.                                           

  If Form 1120, Schedule C, Line 10(c) has a non-zero value, then no more     F1120-121        Multiple     Alert      1120
  than one \"Dividends from Domestic Corporations-Small Business Investment                    Documents               
  Statement\" \[DividendsFromDomesticCorpsSmallBusInvstStmt\] must be                                                  
  attached.                                                                                                            

  There can be zero or one Form 3468 attached to Form 1120. Form 3468 can be  F1120-122        Multiple     Reject     1120
  attached to Form 1120 at 2 locations - Form 1120, Form 1120 Schedule J Line                  Documents               
  6d.                                                                                                                  

  There can be zero or one Form 4255 attached to Form 1120. Form 4255 can be  F1120-123        Multiple     Reject     1120
  attached to Form 1120 and Form 1120 Schedule J Line 10.                                      Documents               

  There can be zero or one Form 4797 attached to Form 1120. Form 4797 can be  F1120-124        Multiple     Reject     1120
  attached to Form 1120 and Form 1120 Line 9.                                                  Documents               

  There can be zero or one Form 5884 attached to Form 1120. Form 5884 can be  F1120-125        Multiple     Reject     1120
  attached to Form 1120 and Form 1120, Schedule J, Line 6d.                                    Documents               

  There can be zero or one Form 6478 attached to Form 1120. Form 6478 can be  F1120-126        Multiple     Reject     1120
  attached to Form 1120 and Form 1120, Schedule J, Line 6d.                                    Documents               

  There can be zero or one Form 6765 attached to Form 1120. Form 6765 can be  F1120-127        Multiple     Reject     1120
  attached to Form 1120 and Form 1120, Schedule J, Line 6d.                                    Documents               

  There can be zero or one Form 8271 attached to Form 1120                    F1120-128        Multiple     Reject     1120
                                                                                               Documents               

  There can be zero or one Form 8586 attached to Form 1120. Form 8586 can be  F1120-129        Multiple     Reject     1120
  attached to Form 1120 and Form 1120, Schedule J, Line 6d.                                    Documents               

  If a \"Protective Statement\" is attached to Form 1120, then one more Forms F1120-130        Missing      Reject     1120
  8621 must be attached to the return.                                                         Document                

  There may be zero or one \"Ownership Interest in a FASIT Schedule\"         F1120-132        Multiple     Alert      1120
  \[OwnershipInterestInAFASITSchedule\] attached to each Form 1120.                            Documents               

  There may be zero or one \"Tax Shelter Disclosure Statement\"               F1120-133        Multiple     Alert      1120
  \[TaxShelterDisclosureSupportingInfo\] attached to each Form 1120.                           Documents               

  There may be zero or one \"Stock Ownership In Foreign Corporations          F1120-134        Multiple     Alert      1120
  Statement\" \[StockOwnershipForeignCorpStatement\] attached to each Form                     Documents               
  1120.                                                                                                                

  There may be zero or one \"Election to Amortize Start-Up Expenditures       F1120-135        Multiple     Alert      1120
  Statement\" \[StartupExpendituresAmortizationStatement\] attached to each                    Documents               
  Form 1120.                                                                                                           

  There may be zero or one \"Election to Amortize Organizational Expenditures F1120-136        Multiple     Alert      1120
  Statement\" \[OrganizationalExpendituresAmortizationStatement\] attached to                  Documents               
  each Form 1120.                                                                                                      

  There may be zero or one \"Mark-to-Market Accounting Method Election\"      F1120-137        Multiple     Alert      1120
  \[MarkToMarketAccountingMethodElection\] attached to Form 1120.                              Documents               

  There may be zero or one \"De Minimis Exception Election\"                  F1120-138        Multiple     Alert      1120
  \[DeMinimisExceptionElection\] attached to each Form 1120.                                   Documents               

  There may be zero or one \"Post-Completion Adjustments Election\"           F1120-139        Multiple     Alert      1120
  \[PostCompletionAdjustmentsElection\] attached to Form 1120.                                 Documents               

  There may be zero or one \"Delayed Reapplication Method Election\"          F1120-140        Multiple     Alert      1120
  \[DelayedReapplicationMethodElection\] attached to Form 1120.                                Documents               

  There may be zero or one \"Simplified Marginal Impact Method Election\"     F1120-141        Multiple     Alert      1120
  \[SimplifiedMarginalImpactMethodElection\] attached to Form 1120.                            Documents               

  There may be zero or one \"Controlled Foreign Partnership Reporting         F1120-142        Multiple     Alert      1120
  Statement\" \[ControlledForeignPartnershipReportingStatement\] attached to                   Documents               
  each Form 1120.                                                                                                      

  There may be zero or one \"Certificate for Members of a Controlled Group    F1120-143        Multiple     Alert      1120
  Statement\" \[CertificateForMembersOfControlledGroupStatement\] attached to                  Documents               
  Form 1120.                                                                                                           

  If a \"Protective Statement\" \[ProtectiveStatement\] is present in an 1120 F1120-144        Missing      Reject     1120
  return, then 1 or more Forms 8621 must be attached.                                          Document                

  There may be zero or one \"Gross Receipts Installment Sales Schedule\"      F1120-145        Multiple     Alert      1120
  \[GrossReceiptsInstallmentSalesSchedule\] attached to each Form 1120, Line                   Documents               
  1a.                                                                                                                  

  There may be zero or one \"Nonaccrual Experience Method Schedule\"          F1120-146        Multiple     Alert      1120
  \[NonaccrualExperienceMethodSchedule\] attached to each Form 1120, Line 1a.                  Documents               

  There may be zero or one                                                    F1120-147        Multiple     Alert      1120
  \"Charitable-Contributions-Statement\"\[CharitableContributionStatement\]                    Documents               
  attached to each Form 1120, Line 19.                                                                                 

  There may be zero or one \"Special Carryback Period Election\"              F1120-148        Multiple     Alert      1120
  \[SpecialCarrybackPeriodElection\] attached to Form 1120, Line 29a.                          Documents               

  If Schedule D (Form 1120), Line 1 (e) has a non-zero value, then zero or    SD-F1120-001     Multiple     Alert      1120
  one \"Other Basis for Short Term Capital Gains and Losses Explanation\"                      Documents               
  \[CostOtherThanActualCashCostStatement\] may be attached.                                                            

  If Schedule D (Form 1120), Line 1 (f) has a non-zero value, then zero or    SD-F1120-002     Multiple     Alert      1120
  one \"SSBIC Election to Postpone ST Gain Statement\"                                         Documents               
  \[SSBICElectionPostponedGainStatement\] may be attached.                                                             

  If Schedule D (Form 1120), Line 6 (e) has a non-zero value, then zero or    SD-F1120-003     Multiple     Alert      1120
  one \"Other Basis for Long Term Capital Gains and Losses Explanation\"                       Documents               
  \[CostOtherThanActualCashCostStatement\] may be attached.                                                            

  If Schedule D (Form 1120), Line 6 (f) has a non-zero value, then zero or    SD-F1120-004     Multiple     Alert      1120
  one \"SSBIC Election to Postpone LT Gain Statement\"                                         Documents               
  \[SSBICElectionPostponedGainStatement\] may be attached.                                                             

  If Schedule D (Form 1120), Line 4 has a non-zero value, then zero or one    SD-F1120-005     Multiple     Alert      1120
  \"Unused Capital Loss Carryover, Computation Schedule\"                                      Documents               
  \[UnusedCapitalLossCarryoverSchedule\] may be attached.                                                              

  If Schedule N (Form 1120), Line 4a, has a choice of \'Yes\' indicated, then SN-F1120-001     Missing      Reject     1120,
  Form 5471 must be attached.                                                                  Document                1120S

  If Schedule N (Form 1120), Line 3 has a choice of \'Yes\' indicated AND     SN-F1120-002     Multiple     Alert      1120,
  Form 8865 is not attached, then no more than one \"10 % Interest Owned In                    Documents               1120S
  Foreign Partnership Statement\"                                                                                      
  \[Owned10PercentInterestInForeignPartnershipStatement\] must be attached.                                            

  If Schedule N (Form 1120), Line 1, has a choice of \'Yes\' indicated, then  SN-F1120-003     Missing      Alert      1120,
  \"Foreign Entities Owned Statement\" \[ForeignEntitiesOwnedStatement\] must                  Document                1120S
  be attached.                                                                                                         

  If Schedule N (Form 1120), Line 1, has a choice of \'Yes\' indicated, then  SN-F1120-004     Multiple     Alert      1120,
  no more than one \"Foreign Entities Owned Statement\"                                        Documents               1120S
  \[ForeignEntitiesOwnedStatement\] must be attached.                                                                  

  If Schedule N (Form1120), Line 3 has a choice of \'Yes\' indicated AND Form SN-F1120-005     Missing      Alert      1120,
  8865 is not attached, then \"10 % Interest Owned In Foreign Partnership                      Document                1120S
  Statement\" \[Owned10PercentInterestInForeignPartnershipStatement\] must be                                          
  attached.                                                                                                            

  Schedule PH (Form 1120), Line 26 must equal Form 1120, Schedule J, Line 9.  SPH-F1120-001    Data         Reject     1120
                                                                                               Mismatch                

  There may be no more than one \"Excess Expenses and Depreciation            SPH-F1120-003    Multiple     Alert      1120
  Statement\" \[ExcessExpensesAndDepreciationStatement\] attached to Schedule                  Documents               
  PH (Form 1120), Line 3.                                                                                              

  If Schedule PH (Form 1120), Part I, Line 5, has a non-zero value, then      SPH-F1120-004    Missing      Alert      1120
  \"Statement of Federal and Foreign Taxes Not Deducted in Figuring Taxable                    Document                
  Income\" \[FedForeignTxsNotDedFiguringTxblIncmStmt\] must be attached.                                               

  If Schedule PH (Form 1120), Part I, Line 5, has a non-zero value, then no   SPH-F1120-005    Multiple     Alert      1120
  more than one \"Statement of Federal and Foreign Taxes Not Deducted in                       Documents               
  Figuring Taxable Income\" \[FedForeignTxsNotDedFiguringTxblIncmStmt\]must                                            
  be attached.                                                                                                         

  If Schedule PH (Form 1120), Part I, Line 8b, has a non-zero value, then     SPH-F1120-006    Missing      Alert      1120
  \"Schedule of Income Tax on Net Capital Gain\"                                               Document                
  \[IncomeTaxOnNetCapitalGainSchedule\] must be attached.                                                              

  If Schedule PH (Form 1120), Part I, Line 8b, has a non-zero value, then no  SPH-F1120-007    Multiple     Alert      1120
  more than one \"Schedule of Income Tax on Net Capital Gain\"                                 Documents               
  \[IncomeTaxOnNetCapitalGainSchedule\] must be attached.                                                              

  If Schedule PH (Form 1120), Part II, Line 15b, has a non-zero value, then   SPH-F1120-008    Missing      Alert      1120
  \"Schedule of Excluded Interest Income\" \[ExcludedInterestIncomeSchedule\]                  Document                
  must be attached.                                                                                                    

  If Schedule PH (Form 1120), Part II, Line 15b, has a non-zero value, then   SPH-F1120-009    Multiple     Alert      1120
  no more than one \"Schedule of Excluded Interest Income\"                                    Documents               
  \[ExcludedInterestIncomeSchedule\] must be attached.                                                                 

  If Schedule PH (Form 1120), Part II, Line 18b, has a non-zero value, then   SPH-F1120-010    Missing      Alert      1120
  \"Statement of Deductions Allocable to Rent\"                                                Document                
  \[DeductionsAllocableToRentStatement\] must be attached.                                                             

  If Schedule PH (Form 1120), Part II, Line 18b, has a non-zero value, then   SPH-F1120-011    Multiple     Alert      1120
  no more than one \"Statement of Deductions Allocable to Rent\"                               Documents               
  \[DeductionsAllocableToRentStatement\] must be attached.                                                             

  If Schedule PH (Form 1120), Part II, Line 19b, has a non-zero value, then   SPH-F1120-012    Missing      Alert      1120
  \"Statement of Deductions Allocable to Mineral, Oil, and Gas Royalties\"                     Document                
  \[DedAllocableToMineralOilGasRoyaltiesStmt\] must be attached.                                                       

  If Schedule PH (Form 1120), Part II, Line 19b, has a non-zero value, then   SPH-F1120-013    Multiple     Alert      1120
  no more than one \"Statement of Deductions Allocable to Mineral, Oil, and                    Documents               
  Gas Royalties\" \[DedAllocableToMineralOilGasRoyaltiesStmt\] must be                                                 
  attached.                                                                                                            

  If Schedule PH (Form 1120), Part V, Line 1, column (e) has a non-zero       SPH-F1120-014    Missing      Alert      1120
  value, then \"Statement of Repairs, Insurance and Other Section 162                          Document                
  Expenses\" \[RepairsInsAndOtherSect162ExpnssStmt\] must be attached to                                               
  column (e) for each property in Part V, Line 1.                                                                      

  If Schedule PH (Form 1120), Part V, Line 1, column (e) has a non-zero       SPH-F1120-015    Multiple     Alert      1120
  value, then no more than one \"Statement of Repairs, Insurance and Other                     Documents               
  Section 162 Expenses\" \[RepairsInsAndOtherSect162ExpnssStmt\] must be                                               
  attached to column (e) for each property in Part V, Line 1.                                                          

  If Schedule PH (Form 1120), Part V, Line 2 has a non-zero value, then       SPH-F1120-016    Missing      Alert      1120
  \"Statement of Names and Addresses of Persons Paying Rent and Other                          Document                
  Compensation\" \[NamesAddrPersonsPayingRentAndOtherCompStmt\] must be                                                
  attached.                                                                                                            

  If Schedule PH (Form 1120), Part V, Line 2 has a non-zero value, then no    SPH-F1120-017    Multiple     Alert      1120
  more than one \"Statement of Names and Addresses of Persons Paying Rent and                  Documents               
  Other Compensation\" \[NamesAddrPersonsPayingRentAndOtherCompStmt\] must be                                          
  attached.                                                                                                            

  If Schedule PH (Form 1120), Part VI, Line 4 has a non-zero value, then      SPH-F1120-018    Missing      Alert      1120
  \"Statement of Dividend Carryover from Preceding Years\"                                     Document                
  \[DivCarryoverFromPrecedingYrsStmt\] must be attached.                                                               

  If Schedule PH (Form 1120), Part VI, Line 4 has a non-zero value, then no   SPH-F1120-019    Multiple     Alert      1120
  more than one \"Statement of Dividend Carryover from Preceding Years\"                       Documents               
  \[DivCarryoverFromPrecedingYrsStmt\] must be attached.                                                               

  Form 1120S, Line 2 must equal Form 1120S, Schedule A, Line 8.               F1120S-001       Data         Reject     1120S
                                                                                               Mismatch                

  If Form 1120S, Line 4, \"Net gain(loss)\" has a non-zero value and dotted   F1120S-002       Missing      Reject     1120S
  line contains the value \"F4684\" (\"form4684Indicator\" has the value                       Document                
  \"F4684\" ), then one or more Form 4684 must be attached.                                                            

  If Form 1120S, Line 5 has a non-zero value, then no more than one \"Other   F1120S-003       Multiple     Alert      1120S
  income schedule\" \[ItemizedOtherIncomeSchedule2\] must be attached.                         Documents               

  If Form 1120S, Line 5 has a non-zero value, then \"Other income schedule\"  F1120S-004       Missing      Alert      1120S
  \[ItemizedOtherIncomeSchedule2\] must be attached.                                           Document                

  If Form 1120S, Line 19 has a non-zero value, then \"Other deductions        F1120S-005       Missing Data Alert      1120S
  schedule\" \[ItemizedOtherDeductionsSchedule2\] must be attached.                                                    

  If Form 1120S, Line 19 has a non-zero value, then no more than one \"Other  F1120S-006       Multiple     Alert      1120S
  deductions schedule\" \[ItemizedOtherDeductionsSchedule2\] must be                           Documents               
  attached.                                                                                                            

  Form 1120S, Line 21 must equal Form 1120S, Schedule K, Line 1               F1120S-007       Data         Reject     1120S
                                                                                               Mismatch                

  If Form 1120S, Line 22a has a non-zero value, then \"Excess net passive     F1120S-008       Missing      Alert      1120S
  income tax schedule\" \[ExcessNetPassiveIncomeTaxSchedule\] must be                          Document                
  attached.                                                                                                            

  If Form 1120S, Line 22a has a non-zero value, then no more than one         F1120S-009       Multiple     Alert      1120S
  \"Excess net passive income tax schedule\"                                                   Documents               
  \[ExcessNetPassiveIncomeTaxSchedule\] must be attached.                                                              

  If Form 1120S, Line 22b has a non-zero value, then Schedule D (Form 1120S)  F1120S-010       Missing      Reject     1120S
  must be attached                                                                             Document                

  If Form 1120S, Line 22b has a non-zero value, then no more than one         F1120S-011       Multiple     Reject     1120S
  Schedule D (Form 1120S) must be attached                                                     Documents               

  Form 1120S, Line 22b must equal Schedule D (Form 1120S), Line 25 or         F1120S-012       Data         Reject     1120S
  Schedule D(Form 1120S), Line 33                                                              Mismatch                

  If Form 1120S, Line 23c has a non-zero value, then Form 4136 must be        F1120S-013       Missing      Reject     1120
  attached                                                                                     Document                

  If Form 1120S, Line 23c has a non-zero value, then no more than one Form    F1120S-014       Multiple     Reject     1120S
  4136 must be attached                                                                        Documents               

  If Form 1120S, Line 22c has a non-zero value and dotted line contains the   F1120S-015       Missing      Reject     1120S
  value \"TAX FROM FORM 4255\" (\"taxFromForm4255Indicator\" has the value                     Document                
  \"TAX FROM FORM 4255\"), then Form 4255 must be attached to Form 1120S,                                              
  Line 22c                                                                                                             

  If Form 1120S, Line 22c has a non-zero value and dotted line contains the   F1120S-016       Multiple     Reject     1120S
  value \"TAX FROM FORM 4255\" (\"taxFromForm4255Indicator\" has the value                     Documents               
  \"TAX FROM FORM 4255\"), then no more than one Form 4255 must be attached                                            
  to Form 1120S, Line 22c                                                                                              

  Form 1120S, Line 23c must equal Form 4136, Line 10                          F1120S-017       Data         Reject     1120S
                                                                                               Mismatch                

  When Form 1120S, Line 22c\[TotalTax\] plus(+) Line                          F1120S-018       Math Error   Reject     1120S
  24\[EstimatedTaxPenalty\] is greater than Line 23d\[TotalPayments\], then                                            
  Line 22c plus(+) Line 24 minus(-) Line 23d must equal Line                                                           
  25\[BalanceDue\]. If a value is not provided for any of the lines involved                                           
  in this rule, treat that line as having the value zero.                                                              

  When Form 1120S, Line 22c\[TotalTax\] plus(+) Line 24                       F1120S-019       Math Error   Reject     1120S
  \[EstimatedTaxPenalty\] is less than Line 23d\[TotalPayments\], then Line                                            
  23d minus(-) \[ Line 22c plus(+) Line 24\] must equal Line                                                           
  26\[OverpaymentAmount\]. If a value is not provided for any of the lines                                             
  involved in this rule, treat that line as having the value zero.                                                     

  If Form 1120S, Schedule K, Line 2 has a non-zero value, then Form 8825 must F1120S-020       Missing      Reject     1120S
  be attached.                                                                                 Document                

  If Form 1120S, Schedule K, Line 2 has a non-zero value, then no more than   F1120S-021       Multiple     Reject     1120S
  one Form 8825 must be attached.                                                              Documents               

  If Form 1120S, Schedule K, Line 12c has a non-zero value, then Form 3468    F1120S-022       Missing      Reject     1120S
  must be attached.                                                                            Document                

  If Form 1120S, Schedule K, Line 12c has a non-zero value, then no more than F1120S-023       Multiple     Reject     1120S
  one Form 3468 must be attached.                                                              Documents               

  If Form 1120S, Schedule L, Line 15d has a value greater than or equal to    F1120S-024       Missing Data Reject     1120S
  25000, then Form 1120S, Schedule M-1, Line 8 must have a non-zero value.                                             

  If Form 1120S, Schedule K, Line 8 has a non-zero value then one or more     F1120S-025       Missing      Reject     1120S
  Form 4562 must be attached.                                                                  Document                

  If Form 1120S, Schedule A, Line 9f checkbox \"Yes\" is checked, then        F1120S-026       Missing      Alert      1120S
  \"Change in Inventory Statements\" \[ChangeInInventoryStatement\] must be                    Document                
  attached.                                                                                                            

  If Form 1120S, Schedule A, Line 9f checkbox \"Yes\" is checked, then no     F1120S-027       Multiple     Alert      1120S
  more than one \"Change in Inventory Statements\"                                             Documents               
  \[ChangeInInventoryStatement\] must be attached                                                                      

  If Form 1120S, Schedule L, Line 6(b) or Line 6(d) has a non-zero value,     F1120S-028       Missing      Alert      1120S
  then \"Itemized Other Current Assets Schedule\"                                              Document                
  \[ItemizedOtherCurrentAssetsSchedule\] must be attached.                                                             

  If Form 1120S, Schedule L, Line 6(b) or Line 6(d) has a non-zero value,     F1120S-029       Multiple     Alert      1120S
  then no more than one \"Itemized Other Current Assets Schedule\"                             Documents               
  \[ItemizedOtherCurrentAssetsSchedule\] must be attached                                                              

  If Form 1120S, Schedule L, Line 6(b) and Line 6(d) both have non-zero       F1120S-030       Multiple     Reject     1120S
  value, then one \"Itemized Other Current Assets Schedule\"                                   Documents               
  \[ItemizedOtherCurrentAssetsSchedule\] must be attached to either Line 6(b)                                          
  or Line 6(d) but not both                                                                                            

  There may be zero or one \"Refigured Closing Inventory Statement\"          F1120S-031       Multiple     Alert      1120S
  \[RefiguredClosingInventoryStatement\] attached to Form 1120S, Schedule A,                   Documents               
  Line 1.                                                                                                              

  If Form 1120S, Schedule K, Line 12a has a non-zero value, then no more than F1120S-032       Multiple     Reject     1120S
  one Form 6478 must be attached.                                                              Documents               

  If Form 1120S, Line 24, checkbox \"Form 2220 is attached\" is checked, then F1120S-033       Missing      Reject     1120S
  Form 2220 must be attached.                                                                  Document                

  If Form 1120S, Line 24, checkbox \"Form 2220 is attached\" is checked, then F1120S-034       Multiple     Reject     1120S
  no more than one Form 2220 must be attached.                                                 Documents               

  There may be zero or one \"Gross Receipts Installment Sales Schedule\"      F1120S-035       Multiple     Alert      1120S
  \[GrossReceiptsInstallmentSalesSchedule\] attached to each Form 1120S, Line                  Documents               
  1a.                                                                                                                  

  Form 1120S Item E \"Total Assets\" must equal Form 1120S Schedule L Line    F1120S-036       Data         Reject     1120S
  15d.                                                                                         Mismatch                

  If Form 1120S, Line 4, contains a non-zero value and the dotted line does   F1120S-037       Missing      Reject     1120S
  not contain the value \"F4684\" (form4684Indicator does not contain \"FORM                   Document                
  4684\"), then Form 4797 must be attached.                                                                            

  If Form 1120S, Line 4, contains a non-zero value and the dotted line does   F1120S-038       Multiple     Reject     1120S
  not contain the value \"F4684\" (form4684Indicator does not contain \"FORM                   Documents               
  4684\"), then no more than one Form 4797 must be attached.                                                           

  Form 1120S, Line 4 must equal Form 4797, Part II, Line 18.                  F1120S-039       Data         Reject     1120S
                                                                                               Mismatch                

  If Form 1120S, Schedule A, Line 4 has a non-zero value, then \"Itemized     F1120S-040       Missing      Alert      1120S
  Schedule of Additional Section 263A Costs\"                                                  Document                
  \[ItemizedAdditionalSection263ACostsSchedule\] must be attached.                                                     

  If Form 1120S, Schedule A, Line 4 has a non-zero value, then no more than   F1120S-041       Multiple     Alert      1120S
  one \"Itemized Schedule of Additional Section 263A Costs\"                                   Documents               
  \[ItemizedAdditionalSection263AcostsSchedule\] must be attached.                                                     

  If Form 1120S, Schedule A, Line 5 has a non-zero value, then \"Itemized     F1120S-042       Missing      Alert      1120S
  Schedule of Other Costs\" \[ItemizedOtherCostsSchedule\] must be attached.                   Document                

  If Form 1120S, Schedule A, Line 5 has a non-zero value, then no more than   F1120S-043       Multiple     Alert      1120S
  one \"Itemized Schedule of Other Costs\" \[ItemizedOtherCostsSchedule\]                      Documents               
  must be attached.                                                                                                    

  If Form 1120S, Schedule L, Line 9(b) or Line 9(d) has a non-zero value,     F1120S-044       Missing      Alert      1120S
  then \"Itemized Other Investments Schedule\"                                                 Document                
  \[ItemizedOtherInvestmentsSchedule\] must be attached                                                                

  If Form 1120S, Schedule L, Line 9(b) or Line 9(d) has a non-zero value,     F1120S-045       Multiple     Alert      1120S
  then no more than one \"Itemized Other Investments Schedule\"                                Documents               
  \[ItemizedOtherInvestmentsSchedule\] must be attached                                                                

  If Form 1120S, Schedule L, Line 9(b) and Line 9(d) both have a non-zero     F1120S-046       Multiple     Alert      1120S
  value, then one \"Itemized Other Investments Schedule\"                                      Documents               
  \[ItemizedOtherInvestmentsSchedule\] must be attached to either Line 9(b)                                            
  or Line 9(d) but not both                                                                                            

  If Form 1120S, Schedule L, Line 14(b) or Line 14(d) has a non-zero value,   F1120S-047       Missing      Alert      1120S
  then \"Itemized Other Assets Schedule\" \[ItemizedOtherAssetsSchedule\]                      Document                
  must be attached                                                                                                     

  If Form 1120S, Schedule L, Line 14(b) or Line 14(d) has a non-zero value,   F1120S-048       Multiple     Alert      1120S
  then no more than one \"Itemized Other Assets Schedule\"                                     Documents               
  \[ItemizedOtherAssetsSchedule\] must be attached                                                                     

  If Form 1120S, Schedule L, Line 14(b) and Line 14(d) both a have non-zero   F1120S-049       Multiple     Alert      1120S
  value, then one \"Itemized Other Assets Schedule\"                                           Documents               
  \[ItemizedOtherAssetsSchedule\] must be attached to either Line 14(b) or                                             
  Line 14(d) but not both                                                                                              

  If Form 1120S, Schedule L, Line 18(b) or Line 18(d) has a non-zero value,   F1120S-050       Missing      Alert      1120S
  then \"Itemized Other Current Liabilities Schedule\"                                         Document                
  \[ItemizedOtherCurrentLiabilitiesSchedule\] must be attached                                                         

  If Form 1120S, Schedule L, Line 18(b) or Line 18(d) has a non-zero value,   F1120S-051       Multiple     Alert      1120S
  then no more than one \"Itemized Other Current Liabilities Schedule\"                        Documents               
  \[ItemizedOtherCurrentLiabilitiesSchedule\] must be attached                                                         

  If Form 1120S, Schedule L, Line 18(b) and Line 18(d) both have a non-zero   F1120S-052       Multiple     Alert      1120S
  value, then one \"Itemized Other Current Liabilities Schedule\"                              Documents               
  \[ItemizedOtherCurrentLiabilitiesSchedule\] must be attached to either Line                                          
  18(b) or Line 18(d) but not both                                                                                     

  Form 1120S, Schedule K, Line 2 must equal Form 8825, Line 21..              F1120S-053       Data         Reject     1120S
                                                                                               Mismatch                

  If Form 1120S, Schedule K, Line 4d has a non-zero value, then Schedule D    F1120S-054       Missing      Reject     1120S
  (Form 1120S) must be attached                                                                Document                

  If Form 1120S, Schedule K, Line 4e(1) has a non-zero value, then Schedule D F1120S-055       Missing      Reject     1120S
  (Form 1120S) must be attached.                                                               Document                

  If Form 1120S, Schedule K, Line 15g has a non-zero value, then no more than F1120S-056       Multiple     Alert      1120S
  one \"Total Foreign Taxes Schedule\" \[TotalForeignTaxesSchedule\] must be                   Documents               
  attached.                                                                                                            

  If Form 1120S, Schedule K, Line 15g has a non-zero value, then \"Total      F1120S-057       Missing      Alert      1120S
  Foreign Taxes Schedule\" \[TotalForeignTaxesSchedule\] must be attached.                     Document                

  If Form 1120S, Schedule L, Line 21(b) or Line 21(d) has a non-zero value,   F1120S-058       Missing      Alert      1120S
  then \"Itemized Other Liabilities Schedule\"                                                 Document                
  \[ItemizedOtherLiabilitiesSchedule\] must be attached                                                                

  If Form 1120S, Schedule L, Lines 21(b) or Line 21(d) has a non-zero value,  F1120S-059       Multiple     Alert      1120S
  then no more than one \"Itemized Other Liabilities Schedule\"                                Documents               
  \[ItemizedOtherLiabilitiesSchedule\] must be attached                                                                

  If Form 1120S, Schedule L, Line 21(b) or Line 21(d) both have a non-zero    F1120S-060       Multiple     Alert      1120S
  value, then one \"Itemized Other Liabilities Schedule\"                                      Documents               
  \[ItemizedOtherLiabilitiesSchedule\], must be attached to either Line 21(b)                                          
  or Line 21(d) but not both                                                                                           

  If Form 1120S, Schedule L, Line 25(b) or Line 25(d) has a non-zero value,   F1120S-061       Missing      Alert      1120S
  then \"Adjustments to Shareholders\' Equity Schedule\"                                       Document                
  \[AdjustmentsToShareholdersEquitySchedule\] must be attached                                                         

  If Form 1120S, Schedule L, Line 25(b) or Line 25(d) has a non-zero value,   F1120S-062       Multiple     Alert      1120S
  then no more than one \"Adjustments to Shareholders\' Equity Schedule\"                      Documents               
  \[AdjustmentsToShareholdersEquitySchedule\] must be attached                                                         

  If Form 1120S, Schedule L, Line 25(b) and Line 25(d) both have a non-zero   F1120S-063       Multiple     Alert      1120S
  value, then one \"Adjustments to Shareholders\' Equity Schedule\"                            Documents               
  \[AdjustmentsToShareholdersEquitySchedule\] must be attached to either Line                                          
  25(b) or Line 25(d) but not both                                                                                     

  If Form 1120S, Schedule K, Line 4e(2) has a non-zero value, then Schedule D F1120S-064       Missing      Reject     1120S
  (Form 1120S) must be attached.                                                               Document                

  If Form 1120S, Schedule K, Line 4d has a non-zero value, then no more than  F1120S-065       Multiple     Reject     1120S
  one Schedule D (Form 1120S) must be attached.                                                Documents               

  If Form 1120S, Schedule K, Line 4e(1) has a non-zero value, then no more    F1120S-066       Multiple     Reject     1120S
  than one Schedule D (Form 1120S) must be attached                                            Documents               

  If Form 1120S, Schedule K, Line 4e(2) has a non-zero value, then no more    F1120S-067       Multiple     Reject     1120S
  than one Schedule D (Form 1120S) must be attached.                                           Documents               

  If Form 1120S, Schedule B, Line 3 has a choice of \'Yes\' indicated, then   F1120S-068       Missing      Alert      1120S
  \"50 Percent Voting Stock of Domestic Corporation Statement\"                                Document                
  \[Owned50PercentVotingStockOfDomesticCorpStatement2\] must be attached.                                              

  If Form 1120S, Schedule B Line 3 has a choice of \'Yes\' indicated, then no F1120S-069       Multiple     Alert      1120S
  more than one \"50 Percent Voting Stock of Domestic Corporation Statement\"                  Documents               
  \[Owned50PercentVotingStockOfDomesticCorpStatement2\] must be attached.                                              

  If Form 1120S, Schedule K, Line3b has a non-zero value, then \"Expenses     F1120S-070       Missing      Alert      1120S
  from Other Rental Activities Statement\"                                                     Document                
  \[ExpensesFromOtherRentalActivitiesStatement\] must be attached.                                                     

  If Form 1120S, Schedule K, Line 3b has a non-zero value, then no more than  F1120S-071       Multiple     Alert      1120S
  one \"Expenses from Other Rental Activities Statement\"                                      Documents               
  \[ExpensesFromOtherRentalActivitiesStatement\] must be attached.                                                     

  If Form 1120S, Schedule K, Line 4f has a non-zero value, then \"Other       F1120S-072       Missing      Alert      1120S
  Portfolio Income Loss Statement\" \[OtherPortfolioIncomeLossStatement\]                      Document                
  must be attached.                                                                                                    

  If Form 1120S, Schedule K, Line 4f has a non-zero value, then no more than  F1120S-073       Multiple     Alert      1120S
  one \"Other Portfolio Income Loss Statement\"                                                Documents               
  \[OtherPortfolioIncomeLossStatement\] must be attached.                                                              

  If Form 1120S, Schedule K, Line 6 has a non-zero value, then \"Other Income F1120S-074       Missing      Alert      1120S
  Loss Schedule\" \[OtherIncomeLossSchedule\] must be attached.                                Document                

  If Form 1120S, Schedule K, Line 6 has a non-zero value, then no more than   F1120S-075       Multiple     Alert      1120S
  one \"Other Income Loss Schedule\" \[OtherIncomeLossSchedule\] must be                       Documents               
  attached.                                                                                                            

  If Form 1120S, Schedule K, Line 7 has a non-zero value, then \"Charitable   F1120S-076       Missing      Alert      1120S
  Contribution Statement\" \[CharitableContributionStatement2\] must be                        Document                
  attached.                                                                                                            

  If Form 1120S, Schedule K, Line 7 has a non-zero value, then no more than   F1120S-077       Multiple     Alert      1120S
  one \"Charitable Contribution Statement\"                                                    Documents               
  \[CharitableContributionStatement2\] must be attached.                                                               

  If Form 1120S, Schedule K, Line 9 has a non-zero value, then \"Itemized     F1120S-078       Missing      Alert      1120S
  Deductions Portfolio Income Loss Statement\"                                                 Document                
  \[ItemizedDeductionsPortfolioIncomeLossStatement\] must be attached.                                                 

  If Form 1120S, Schedule K, Line 9 has a non-zero value, then no more than   F1120S-079       Multiple     Alert      1120S
  one \"Itemized Deductions Portfolio Income Loss Statement\"                                  Documents               
  \[ItemizedDeductionsPortfolioIncomeLossStatement\] must be attached.                                                 

  If Form 1120S, Schedule K, Line 10 has a non-zero value, then \"Itemized    F1120S-080       Missing      Alert      1120S
  Other Deductions Statement\" ItemizedOtherDeductionSchedule2\] must be                       Document                
  attached.                                                                                                            

  If Form 1120S, Schedule K, Line 10 has a non-zero value, then no more than  F1120S-081       Multiple     Alert      1120S
  one \"Itemized Other Deductions Statement\"                                                  Documents               
  \[ItemizedOtherDeductionSchedule2\] must be attached.                                                                

  If Form 1120S, Schedule K, Line 10, dotted line contains the value \"FORM   F1120S-082       Missing      Reject     1120S
  4684\" ( \"form4684Indicator\" has the value \"FORM 4684\" )then one or                      Document                
  more Form 4684 must be attached.                                                                                     

  If Form 1120S, Schedule K, Line 12d has a non-zero value, then \"Credits    F1120S-083       Missing      Alert      1120S
  Related to Rental Real Estate Activities Statement\"                                         Document                
  \[CreditsRelatedToRentalREActivitiesStatement\] \" must be attached.                                                 

  If Form 1120S, Schedule K, Line 12d has a non-zero value, then no more than F1120S-084       Multiple     Alert      1120S
  one \"Credits Related to Rental Real Estate Activities Statement\"                           Documents               
  \[CreditsRelatedToRentalREActivitiesStatement\] must be attached.                                                    

  If Form 1120S, Schedule K, Line 12e has a non-zero value, then \"Credits    F1120S-085       Missing      Alert      1120S
  Related to Other Rental Activities Statement\"                                               Document                
  \[CreditsRelatedToOtherRentalActivitiesStatement\] must be attached.                                                 

  If Form 1120S, Schedule K, Line 12e has a non-zero value, then no more than F1120S-086       Multiple     Alert      1120S
  one \"Credits Related to Other Rental Activities Statement\"                                 Documents               
  \[CreditsRelatedToOtherRentalActivitiesStatement\] must be attached.                                                 

  If Form 1120S, Schedule K, Line 13 has a non-zero value, then one or more   F1120S-087       Missing      Reject     1120S
  distinct forms and/or schedule/statement from the following must be                          Document                
  attached: F8834, 5884, 8861, 6765, 8830, 8826, 8835, 8844, 8845, 8846,                                               
  8820, 8874, 8847, 8881, 8882, 8884, 8860, Non Conventional Fuel Source                                               
  Credit Schedule\" \[\"NonconventionalSourceFuelCreditSchedule2\"\], and                                              
  \"Itemized Other Credit Statement\" \[\"ItemizedOtherCreditsStatement\"\].                                           

  If Form 1120S, Schedule K, Line 13 has a non-zero value, then there must be F1120S-088       Multiple     Reject     1120S
  zero or one Form 5884 attached.                                                              Documents               

  If Form 1120S, Schedule K, Line 13 has a non-zero value, then there must be F1120S-089       Multiple     Reject     1120S
  zero or one Form 6765 attached.                                                              Documents               

  If Form 1120S, Schedule K, Line 13 has a non-zero value, then there must be F1120S-090       Multiple     Alert      1120S
  zero or one Non Conventional Fuel Source Credit Schedule\"                                   Documents               
  \[\"NonconventionalSourceFuelCreditSchedule2\"\] attached.                                                           

  If Form 1120S, Schedule K, Line 13 has a non-zero value, then there must be F1120S-091       Multiple     Alert      1120S
  zero or one \"Itemized Other Credit Statement\"                                              Documents               
  \[\"ItemizedOtherCreditsStatement\"\] attached.                                                                      

  If Form 1120S, Schedule K, Line 14e has a non-zero value, then one or more  F1120S-092       Missing      Alert      1120S
  \"Other Adjustments And Tax Preference Items Schedule\"                                      Document                
  \[OtherAdjustmentsAndTaxPreferenceItemsSchedule\] must be attached                                                   

  If Form 1120S, Schedule K, Line 15c has a non-zero value, then \"Gross      F1120S-093       Missing      Alert      1120S
  Income Sourced At Shareholder Level Schedule\"                                               Document                
  \[GrossIncomeSourcedAtShareholderLevelSchedule\] must be attached.                                                   

  If Form 1120S, Schedule K, Line 15c has a non-zero value, then no more than F1120S-094       Multiple     Alert      1120S
  one \"Gross Income Sourced At Shareholder Level Schedule\"                                   Documents               
  \[GrossIncomeSourcedAtShareholderLevelSchedule\] must be attached                                                    

  If Form 1120S, Schedule K, Line 15d(2) has a non-zero value, then \"Foreign F1120S-095       Missing      Alert      1120S
  Gross Income At Corporate Level Listed Category Schedule\"                                   Document                
  \[ForeignGrossIncomeAtCorpLevelListedCatSchedule\] \" must be attached                                               

  If Form 1120S, Schedule K, Line 15d(2) has a non-zero value, then no more   F1120S-096       Multiple     Alert      1120S
  than one \"Foreign Gross Income At Corporate Level Listed Category                           Documents               
  Schedule\" \[ForeignGrossIncomeAtCorpLevelListedCatSchedule\] \" must be                                             
  attached                                                                                                             

  If Form 1120S, Schedule K, Line 15f(2) has a non-zero value, then           F1120S-097       Missing      Alert      1120S
  \"Deductions Listed Categories Schedule\"                                                    Document                
  \[DeductionsListedCategoriesSchedule\] must be attached                                                              

  If Form 1120S, Schedule K, Line 15f(2) has a non-zero value, then no more   F1120S-098       Multiple     Alert      1120S
  than one \"Deductions Listed Cafegories Schedule\"                                           Documents               
  \[DeductionsListedCategoriesSchedule\] must be attached                                                              

  If Form 1120S, Schedule M-2, Line 3(a) has a non-zero value, then           F1120S-099       Missing      Alert      1120S
  \"Itemized Schedule of Accumulated Adjustments Account Other Additions\"                     Document                
  \[AccumulatedAdjustmentsAccountOtherAdditionsStatement\] must be attached                                            

  If Form 1120S, Schedule M-2, Line 3(a) has a non-zero value, then no more   F1120S-100       Multiple     Alert      1120S
  than one \"Itemized Schedule of Accumulated Adjustments Account Other                        Documents               
  Additions\" \[AccumulatedAdjustmentsAccountOtherAdditionsStatement\] must                                            
  be attached                                                                                                          

  If Form 1120S, Schedule M-2, Line 5(a) has a non-zero value, then           F1120S-101       Missing      Alert      1120S
  \"Itemized Schedule of Accumulated Adjustments Account Other Reductions\"                    Document                
  \[AccumulatedAdjustmentsAccountOtherReductionsStatement\] must be attached                                           

  If Form 1120S, Schedule M-2 Line 5(a) has a non-zero value, then no more    F1120S-102       Multiple     Alert      1120S
  than one \"Itemized Schedule of Accumulated Adjustments Account Other                        Documents               
  Reductions\" \[AccumulatedAdjustmentsAccountOtherReductionsStatement\] must                                          
  be attached                                                                                                          

  If Form 1120S, Schedule M-2, Line 3(b) has a non-zero value, then           F1120S-103       Missing      Alert      1120S
  \"Itemized Schedule of Other Adjustments Account - Other Additions\"                         Document                
  \[OtherAdjustmentsAccountOtherAdditionsStatement\] must be attached.                                                 

  If Form 1120S, Schedule M-2, Line 3(b) has a non-zero value, then no more   F1120S-104       Multiple     Alert      1120S
  than one \"Itemized Schedule of Other Adjustments Account - Other                            Documents               
  Additions\" \[OtherAdjustmentsAccountOtherAdditionsStatement\] must be                                               
  attached                                                                                                             

  If Form 1120S, Schedule M-2, Line 5(b) has a non-zero value, then           F1120S-105       Missing      Alert      1120S
  \"Itemized Schedule of Other Adjustments Account - Other Reductions\"                        Document                
  \[OtherAdjustmentsAccountOtherReductionsStatement\] must be attached                                                 

  If Form 1120S, Schedule M-2 Line 5(b) has a non-zero value, then no more    F1120S-106       Multiple     Alert      1120S
  than one \"Itemized Schedule of Other Adjustments Account - Other                            Documents               
  Reductions\" \[OtherAdjustmentsAccountOtherReductionsStatement\] must be                                             
  attached                                                                                                             

  If Form 1120S, Schedule K, Line 12b(1) has a non-zero value, then zero or   F1120S-107       Multiple     Alert      1120S
  one Form 8586 must be attached                                                               Documents               

  If Form 1120S, Schedule K, Line 12b(2) has a non-zero value, then zero or   F1120S-108       Multiple     Alert      1120S
  one Form 8586 must be attached                                                               Documents               

  If Form 1120S, Schedule A, Line 9a(iii), checkbox \"Other\" is checked,     F1120S-109       Missing      Alert      1120S
  then \"Other Valuing Closing Method Statement\"                                              Document                
  \[OtherValuingClosingMethodStatement\] must be attached                                                              

  If Form 1120S, Schedule A, Line 9a(iii), checkbox \"Other\" is checked,     F1120S-110       Multiple     Alert      1120S
  then no more than one \"Other Valuing Closing Method Statement\"                             Documents               
  \[OtherValuingClosingMethodStatement\] must be attached                                                              

  If Form 1120S, Schedule K, Line 15h has a non-zero value, then \"Reductions F1120S-111       Missing      Alert      1120S
  in Taxes Schedule\" \[ReductionInTaxesSchedule\] must be attached.                           Document                

  If Form 1120S, Schedule K, Line 15h has a non-zero value, then no more than F1120S-112       Multiple     Alert      1120S
  one \"Reductions in Taxes Schedule\" \[ReductionInTaxesSchedule\] must be                    Documents               
  attached.                                                                                                            

  If a \"Protective Statement\" \[ProtectiveStatement\] is present in an      F1120S-113       Missing      Reject     1120S
  1120S return, then 1 or more Forms 8621 must be attached.                                    Document                

  There must be one or more Schedule K-1 (Form 1120S) attached to Form 1120S, F1120S-114       Missing      Reject     1120S
  Item G.                                                                                      Document                

  There can be zero or one Form 3468 attached to Form 1120S. Form 3468 can be F1120S-115       Multiple     Reject     1120S
  attached to Form 1120S at 3 locations - Form 1120S, Form 1120S Schedule K,                   Documents               
  Form 1120S Schedule K Line 12©.                                                                                      

  There can be zero or one Form 4255 attached to Form 1120S. Form 4255 can be F1120S-116       Multiple     Reject     1120S
  attached to Form 1120S, Form 1120S Line 22 © and Form 1120S, Schedule K.                     Documents               

  There can be zero or one Form 4797 attached to Form 1120S. Form 4797 can be F1120S-117       Multiple     Reject     1120S
  attached to Form 1120S, Form 1120S Line 4, Form 1120S Line 5 and Form                        Documents               
  1120S, Schedule K, Line 5..                                                                                          

  There can be zero or one Form 5884 attached to Form 1120S. Form 5884 can be F1120S-118       Multiple     Reject     1120S
  attached to Form 1120S and Form 1120S, Schedule K, Line 13.                                  Documents               

  There can be zero or one Form 6478 attached to Form 1120S. Form 6478 can be F1120S-119       Multiple     Reject     1120S
  attached to Form 1120S and Form 1120S, Schedule K, Line 12(a).                               Documents               

  There can be zero or one Form 6765 attached to Form 1120S. Form 6765 can be F1120S-120       Multiple     Reject     1120S
  attached to Form 1120S and Form 1120S, Schedule K, Line 13.                                  Documents               

  There can be zero or one Form 8271 attached to Form 1120S. Form 8271 can be F1120S-121       Multiple     Reject     1120S
  attached to Form 1120S and Form 1120S, Schedule K.                                           Documents               

  There can be zero or one Form 8586 attached to Form 1120S. Form 8586 can be F1120S-122       Multiple     Reject     1120S
  attached to Form 1120S, Form 1120S, Schedule K Line 12b(1) and Form 1120S,                   Documents               
  Schedule K Line 12b(2).                                                                                              

  There can be zero or one Form 8825 attached to Form 1120S. Form 8825 can be F1120S-123       Multiple     Reject     1120S
  attached to Form 1120S and Form 1120S, Schedule K, Line 2.                                   Documents               

  If a \"Protective Statement\" is attached to Form 1120S, then one or more   F1120S-124       Missing      Reject     1120S
  Forms 8621 must be attached to the return.                                                   Document                

  There may be no more than one \"Nonaccrual Experience Method Schedule\"     F1120S-125       Multiple     Alert      1120S
  \[NonaccrualExperienceMethodSchedule\] attached to each Form 1120S, Line                     Documents               
  1a.                                                                                                                  

  There may be zero or one \"Stock Ownership In Foreign Corporations          F1120S-127       Multiple     Alert      1120S
  Statement\" \[StockOwnershipForeignCorpStatement\] attached to each Form                     Documents               
  1120S.                                                                                                               

  There may be zero or one \"Election to Amortize Start-Up Expenditures       F1120S-128       Multiple     Alert      1120S
  Statement\" \[StartupExpendituresAmortizationStatement\] attached to each                    Documents               
  Form 1120S.                                                                                                          

  There may be zero or one \"Election to Amortize Organizational Expenditures F1120S-129       Multiple     Alert      1120S
  Statement\" \[OrganizationalExpendituresAmortizationStatement\] attached to                  Documents               
  each Form 1120S.                                                                                                     

  There may be zero or one \"Mark-to-Market Accounting Method Election\"      F1120S-130       Multiple     Alert      1120S
  \[MarkToMarketAccountingMethodElection\] attached to Form 1120S.                             Documents               

  There may be zero or one \"De Minimis Exception Election\"                  F1120S-131       Multiple     Alert      1120S
  \[DeMinimisExceptionElection\] attached to each Form 1120S.                                  Documents               

  There may be zero or one \"Post-Completion Adjustments Election\"           F1120S-132       Multiple     Alert      1120S
  \[PostCompletionAdjustmentsElection\] attached to Form 1120S.                                Documents               

  There may be zero or one \"Delayed Reapplication Method Election\"          F1120S-133       Multiple     Alert      1120S
  \[DelayedReapplicationMethodElection\] attached to Form 1120S.                               Documents               

  There may be zero or one \"Simplified Marginal Impact Method Election\"     F1120S-134       Multiple     Alert      1120S
  \[SimplifiedMarginalImpactMethodElection\]attached to Form 1120S.                            Documents               

  There may be zero or one \"Controlled Foreign Partnership Reporting         F1120S-135       Multiple     Alert      1120S
  Statement\" \[ControlledForeignPartnershipReportingStatement\] attached to                   Documents               
  each Form 1120S.                                                                                                     

  There may be zero or one \"Certificate for Members of a Controlled Group    F1120S-136       Multiple     Alert      1120S
  Statement\" \[CertificateForMembersOfControlledGroupStatement\] attached to                  Documents               
  Form 1120S.                                                                                                          

  If Schedule D (Form1120S), Line 1(a) has a non-zero value, then zero or one SD-F1120S-001    Multiple     Alert      1120S
  \"Non-Business Bad Debt Deduction Statement\" \[BadDebtDeductionStatement                    Documents               
  \] may be attached.                                                                                                  

  If Schedule D (Form1120S) Line 1(e) has a non-zero value, then zero or one  SD-F1120S-002    Multiple     Alert      1120S
  \"Short Term Capital Gains and Losses Explanation\"                                          Documents               
  \[CostOtherThanActualCashCostStatement \] may be attached.                                                           

  If Schedule D (Form1120S) Line 7, column (e) has a non-zero value, then     SD-F1120S-003    Multiple     Alert      1120S
  zero or one \"Other basis for Long Term Capital Gains and Losses                             Documents               
  Explanation\" \[CostOtherThanActualCashCostStatement\] may be attached.                                              

  If Schedule D (Form1120S) Line 7, column (g) has a non-zero value, then     SD-F1120S-004    Multiple     Alert      1120S
  zero or one \"Sale or Exchange of Partnership Interest with Unrealized                       Documents               
  Appreciation of Collectibles Statement\"                                                                             
  \[StatementRequiredUnderRegSect1_1h_1e\] may be attached.                                                            

  If Schedule D (Form1120S), Part III, Line 21 or Part IV, Line 27 has a      SD-F1120S-005    Multiple     Alert      1120S
  non-zero value, then zero or one \"Taxable Income Computation Schedule\"                     Documents               
  \[TaxableIncomeComputationSchedule\] may be attached.                                                                

  If Schedule D (Form1120S), Line 26 has a non-zero value, then zero or one   SD-F1120S-006    Multiple     Alert      1120S
  \"Excess of Recognized Built-in Gains Computation\"                                          Documents               
  \[ExcessOfRecognizedBuiltInGainComputationAtt\] may be attached.                                                     

  There may be no more than one \"Supplemental Information Statement\"        SK1-F1120S-001   Multiple     Alert      1120S
  \[SupplementalInformationStatement\] attached to each Schedule K-1(Form                      Documents               
  1120S) Line 23.                                                                                                      

  If Form 851, Part III, Line c, checkbox \"Yes\" is checked, then \"Basis    F851-001         Missing      Alert      1120
  Reduction on Deconsolidation under Section 1.1502-20(b) Statement\"                          Document                
  \[BasisReductionDeconsolidationUnderSect1150220bStmt\] must be attached                                              

  If Form 851, Part III, Line c, checkbox \"Yes\" is checked, then no more    F851-002         Multiple     Alert      1120
  than one \"Basis Reduction on Deconsolidation under Section 1.1502-20(b)                     Documents               
  Statement\" \[BasisReductionDeconsolidationUnderSect1150220bStmt\] must be                                           
  attached.                                                                                                            

  If Form 851, Part III, Line (d), checkbox \"Yes\" is checked, then          F851-003         Missing      Alert      1120
  \"Allowed Loss Under Section 1.1502-20(c) Statement\"                                        Document                
  \[AllowedLossUnderSection1150220cStmt\] must be attached.                                                            

  If Form 851, Part III, Line (d), checkbox \"Yes\" is checked, then no more  F851-004         Multiple     Alert      1120
  than one \"Allowed Loss Under Section 1.1502-20(c) Statement\"                               Documents               
  \[AllowedLossUnderSection1150220cStmt\] must be attached.                                                            

  The EIN of the Subsidiary Corporation in Form 851 must not equal all zeros  F851-005         Incorrect    Reject     1120
  or all nines.                                                                                Data                    

  If Form 926, Part III, Line 13 has a choice of \'Yes\' indicated, then one  F926-001         Missing      Alert      1120,
  or more \"Recognize Income Under Temporary Regulations Statement\"                           Document                1120S
  \[RecognizeIncomeUnderTempRegulationsStatement\] must be attached.                                                   

  If Form 1118, Schedule D, Part I, Section A, Column 4 has a non-zero value, F1118-001        Missing      Alert      1120,
  then \"Post-1986 Undistributed Earnings Schedule\"                                           Document                1120S
  \[Post1986UndistributedEarningsSchedule\] must be attached for each                                                  
  Second-Tier Foreign Corporation.                                                                                     

  If Form 1118, Schedule D, Part I, Section A, Column 4 has a non-zero value, F1118-002        Multiple     Alert      1120,
  then no more than one \"Post-1986 Undistributed Earnings Schedule\"                          Documents               1120S
  \[Post1986UndistributedEarningsSchedule\] must be attached for each                                                  
  Second-Tier Foreign Corporation.                                                                                     

  There can be zero or one Currency Conversion Statement attached to each     F1118-003        Multiple     Alert      1120,
  Form 1118 (there may be multiple 1118s).                                                     Documents               1120S

  If Form 1118, Schedule A, column 7 has a non-zero value then \"Other Income F1118-004        Missing      Alert      1120,
  Statement\" \[OtherIncomeStatement\] must be attached for each Foreign                       Document                1120S
  country (or US possession).                                                                                          

  If Form 1118, Schedule A, column 7 has a non-zero value then there must be  F1118-005        Multiple     Alert      1120,
  no more than one \"Other Income Statement\" \[OtherIncomeStatement\]                         Documents               1120S
  attached for each Foreign country (or US possession).                                                                

  There may be zero or one \"Financial Services Income Statement\"            F1118-006        Multiple     Alert      1120,
  \[FinancialServicesIncomeStatement\] attached to each Form 1118, checkbox                    Documents               1120S
  \"Financial Services Income\".                                                                                       

  If Form 1118, Schedule B, Part II, line 4 has a non-zero value, then        F1118-007        Missing      Alert      1120,
  \"Total Carryover of Foreign Taxes Schedule\"                                                Document                1120S
  \[TotalCarryoverOfForeignTaxesSchedule\] must be attached.                                                           

  If Form 1118, Schedule B, Part II, line 4 has a non-zero value, then no     F1118-008        Multiple     Alert      1120,
  more than one \"Total Carryover of Foreign Taxes Schedule\"                                  Documents               1120S
  \[TotalCarryoverOfForeignTaxesSchedule\] must be attached.                                                           

  If Form 1118, Schedule C, Part I, Column 4 \"Post-1986 Undistributed        F1118-009        Missing      Alert      1120,
  Earnings\" has a non-zero value, then \"Post-1986 Undistributed Earnings                     Document                1120S
  Schedule\" \[Post1986UndistributedEarningsSchedule\] must be attached for                                            
  each Foreign Corporation.                                                                                            

  If Form 1118, Schedule C, Part I, Column 4 \"Post-1986 Undistributed        F1118-010        Multiple     Alert      1120,
  Earnings\" has a non-zero value, then no more than one \"Post-1986                           Documents               1120S
  Undistributed Earnings Schedule\" \[Post1986UndistributedEarningsSchedule\]                                          
  must be attached for each Foreign Corporation.                                                                       

  If Form 1118, Schedule C, Part II, Column 4 \"Accumulated Profits for Tax   F1118-011        Missing      Alert      1120,
  Year Indicated\", has a non-zero value, then \"Accumulated Profits for Tax                   Document                1120S
  Year Schedule\" \[AccumulatedProfitsForTaxYearSchedule\] must be attached                                            
  for each Foreign Corporation.                                                                                        

  If Form 1118, Schedule C, Part II, column 4 \"Accumulated Profits for Tax   F1118-012        Multiple     Alert      1120,
  Year Indicated\" has a non-zero value, then no more than one \"Accumulated                   Documents               1120S
  Profits for Tax Year Schedule\" \[AccumulatedProfitsForTaxYearSchedule\]                                             
  must be attached for each Foreign Corporation.                                                                       

  If Form 1118, Schedule C, Part III, Column 4 \"E&P for Tax Year Indicated\" F1118-013        Missing      Alert      1120,
  has a non-zero value, then \"Earnings & Profits Schedule\"                                   Document                1120S
  \[EarningsAndProfitsSchedule\] must be attached for each Foreign                                                     
  Corporation.                                                                                                         

  If Form 1118, Schedule C, Part III, Column 4 \"E&P for Tax Year Indicated\" F1118-014        Multiple     Alert      1120,
  has a non-zero value, then no more than one \"Earnings & Profits Schedule\"                  Documents               1120S
  \[EarningsAndProfitsSchedule\] must be attached for each Foreign                                                     
  Corporation.                                                                                                         

  If Form 1118, Schedule D, Part I, Section B, Column 4 \"Accumulated Profits F1118-015        Missing      Alert      1120,
  for Tax Year Indicated\" has a non-zero value, then \"Accumulated Profits                    Document                1120S
  for Tax Year Schedule\" \[AccumulatedProfitsForTaxYearSchedule\] must be                                             
  attached for each Second-Tier Foreign Corporation.                                                                   

  If Form 1118, Schedule D, Part I, Section B, Column 4 \"Accumulated Profits F1118-016        Multiple     Alert      1120,
  for Tax Year Indicated\" has a non-zero value, then no more than one                         Documents               1120S
  \"Accumulated Profits for Tax Year Schedule\"                                                                        
  \[AccumulatedProfitsForTaxYearSchedule\] must be attached for each                                                   
  Second-Tier Foreign Corporation.                                                                                     

  If Form 1118, Schedule D, Part II, Section A, Column 4 \"Post-1986          F1118-017        Missing      Alert      1120,
  Undistributed Earnings\" has a non-zero value then \"Post-1986                               Document                1120S
  Undistributed Earnings Schedule\" \[Post1986UndistributedEarningsSchedule\]                                          
  must be attached for each Third-Tier Foreign Corporation.                                                            

  If Form 1118, Schedule D, Part II, Section A, Column 4 \"Post-1986          F1118-018        Multiple     Alert      1120,
  Undistributed Earnings\" has a non-zero value then no more than one                          Documents               1120S
  \"Post-1986 Undistributed Earnings Schedule\"                                                                        
  \[Post1986UndistributedEarningsSchedule\] must be attached for each                                                  
  Third-Tier Foreign Corporation.                                                                                      

  If Form 1118, Schedule D, Part II, Section B, Column 4 \"Accumulated        F1118-019        Missing      Alert      1120,
  Profits for Tax Year Indicated\" has a non-zero value, then \"Accumulated                    Document                1120S
  Profits for Tax Year Schedule\" \[AccumulatedProfitsForTaxYearSchedule\]                                             
  must be attached for each Third-Tier Foreign Corporation.                                                            

  If Form 1118, Schedule D, Part II, Section B, Column 4 \"Accumulated        F1118-020        Multiple     Alert      1120,
  Profits for Tax Year Indicated\" has a non-zero value, then no more than                     Documents               1120S
  one \"Accumulated Profits for Tax Year Schedule\"                                                                    
  \[AccumulatedProfitsForTaxYearSchedule\] must be attached for each                                                   
  Third-Tier Foreign Corporation.                                                                                      

  If Form 1118, Schedule E, Part I, Column 4 \"Post-1986 Undistributed        F1118-021        Missing      Alert      1120,
  Earnings\" has a non-zero value, then \"Post-1986 Undistributed Earnings                     Document                1120S
  Schedule\" \[Post1986UndistributedEarningsSchedule\] must be attached for                                            
  each Fourth-Tier Foreign Corporation.                                                                                

  If Form 1118, Schedule E, Part I, Column 4 \"Post-1986 Undistributed        F1118-022        Multiple     Alert      1120,
  Earnings\" has a non-zero value, then no more than one \"Post-1986                           Documents               1120S
  Undistributed Earnings Schedule\" \[Post1986UndistributedEarningsSchedule\]                                          
  must be attached for each Fourth-Tier Foreign Corporation.                                                           

  If Form 1118, Schedule E, Part II, Column 4 \"Post-1986 Undistributed       F1118-023        Missing      Alert      1120,
  Earnings\" has a non-zero value, then \"Post-1986 Undistributed Earnings                     Document                1120S
  Schedule\" \[Post1986UndistributedEarningsSchedule\] must be attached for                                            
  each Fifth -Tier Foreign Corporation.                                                                                

  If Form 1118, Schedule E, Part II, Column 4 \"Post-1986 Undistributed       F1118-024        Multiple     Alert      1120,
  Earnings\" has a non-zero value, then no more than one \"Post-1986                           Documents               1120S
  Undistributed Earnings Schedule\" \[Post1986UndistributedEarningsSchedule\]                                          
  must be attached for each Fifth -Tier Foreign Corporation.                                                           

  If Form 1118, Schedule E, Part III, Column 4 \"Post-1986 Undistributed      F1118-025        Missing      Alert      1120,
  Earnings\" has a non-zero value, then \"Post-1986 Undistributed Earnings                     Document                1120S
  Schedule\" \[Post1986UndistributedEarningsSchedule\] must be attached for                                            
  each Sixth -Tier Foreign Corporation.                                                                                

  If Form 1118, Schedule E, Part III, Column 4 \"Post-1986 Undistributed      F1118-026        Multiple     Alert      1120,
  Earnings\" has a non-zero value, then no more than one \"Post-1986                           Documents               1120S
  Undistributed Earnings Schedule\" \[Post1986UndistributedEarningsSchedule\]                                          
  must be attached for each Sixth -Tier Foreign Corporation.                                                           

  If Form 1118, Schedule G, Line A has a non-zero value, then \"Reduction of  F1118-027        Missing      Alert      1120,
  Taxes under Sec. 901(e) Schedule\"                                                           Document                1120S
  \[ReductionOfTaxesUnderSection901eSchedule\] must be attached.                                                       

  If Form 1118, Schedule G, Line A has a non-zero value, then no more than    F1118-028        Multiple     Alert      1120,
  one \"Reduction of Taxes under Sec. 901(e) Schedule\"                                        Documents               1120S
  \[ReductionOfTaxesUnderSection901eSchedule\] must be attached                                                        

  If Form 1118, Schedule G, Line D has a non-zero value, then \"Reduction of  F1118-029        Missing      Alert      1120,
  Taxes for Sec. 6038(c) Penalty Schedule\"                                                    Document                1120S
  \[ReductionOfTaxesForSection6038cPenaltySchedule\] must be attached.                                                 

  If Form 1118, Schedule G, Line D has a non-zero value, then no more than    F1118-030        Multiple     Alert      1120,
  one \"Reduction of Taxes for Sec. 6038(c) Penalty Schedule\"                                 Documents               1120S
  \[ReductionOfTaxesForSection6038cPenaltySchedule\] must be attached.                                                 

  If Form 1118, Schedule G, Line E has a non-zero value, then one or more     F1118-031        Missing      Alert      1120,
  \"Other Reduction of Taxes Schedules\" \[OtherReductionOfTaxesSchedule\]                     Document                1120S
  must be attached.                                                                                                    

  There can be no more than one Form 1118, Schedule H present in the return.  F1118-032        Incorrect    Alert      1120,
  If present, it must be in the first occurrence of the Form 1118 data. It                     Data                    1120S
  must not be present in any other Form 1118 data, when multiple Form 1118                                             
  data is provided                                                                                                     

  There can be no more than one Form 1118, Schedule B, Part III present in    F1118-033        Incorrect    Alert      1120,
  the return. If present, it must be in the first occurrence of the Form 1118                  Data                    1120S
  data. It must not be present in any other Form1118 data, when multiple Form                                          
  1118 data is provided.                                                                                               

  If Schedule I (Form 1118), Part II, line 4 has a non-zero value, then       SI-F1118-001     Missing      Alert      1120,
  \"Carryover or Carryback of Disallowed Credits Statement\"                                   Document                1120S
  \[CarryoverOrCarrybackOfDisallowedCredits\] must be attached.                                                        

  If Schedule I (Form 1118), Part II, line 4 has a non-zero value, then no    SI-F1118-002     Multiple     Alert      1120,
  more than one \"Carryover or Carryback of Disallowed Credits Statement\"                     Documents               1120S
  \[CarryoverOrCarrybackOfDisallowedCredits\] must be attached.                                                        

  There can be zero or one \"Currency Conversion Statement\"                  SI-F1118-003     Multiple     Alert      1120,
  \[CurrencyConversionStatement\] attached to each Schedule I (Form 1118).                     Documents               1120S

  If Schedule I (Form 1118), Part I \"Foreign Oil and Gas Extraction Income   SI-F1118-004     Missing      Alert      1120,
  and Taxes\", Column 12 has a non zero value for any Foreign Country(for any                  Document                1120S
  row), then \"Foreign Oil and Gas Extraction Taxes Paid or Accrued                                                    
  Schedule\" \[ForeignOilGasExtractionTaxesPaidOrAccruedSchedule\] must be                                             
  attached for each Foreign Country.                                                                                   

  If Schedule I (Form 1118), Part I \"Foreign Oil and Gas Extraction Income   SI-F1118-005     Multiple     Alert      1120,
  and Taxes\" Column 12 has a non zero value for any Foreign Country(for any                   Documents               1120S
  row), then no more than one \"Foreign Oil and Gas Extraction Taxes Paid or                                           
  Accrued Schedule\" \[ForeignOilGasExtractionTaxesPaidOrAccruedSchedule\]                                             
  must be attached for each Foreign Country.                                                                           

  If Schedule I (Form 1118), Part I \"Foreign Oil and Gas Extraction Income   SI-F1118-006     Missing      Alert      1120,
  and Taxes\", Column 13 has a non zero value for any Foreign Country(for any                  Document                1120S
  row), then \"Foreign Oil and Gas Extraction Taxes Deemed Paid Schedule\"                                             
  \[ForeignOilGasExtractionTaxesDeemedPaidSchedule\] must be attached for                                              
  each Foreign Country.                                                                                                

  If Schedule I (Form 1118), Part I \"Foreign Oil and Gas Extraction Income   SI-F1118-007     Multiple     Alert      1120,
  and Taxes\", Column 13 has a non zero value for any Foreign Country(for any                  Documents               1120S
  row), then no more than one \"Foreign Oil and Gas Extraction Taxes Deemed                                            
  Paid Schedule\" \[ForeignOilGasExtractionTaxesDeemedPaidSchedule\] must be                                           
  attached for each Foreign Country.                                                                                   

  There can be zero or one \"Annual Recapture Revocable Election Statement\"  SJ-F1118-001     Multiple     Alert      1120,
  \[AnnualRecaptureRevocableElectionStatement\] attached to each Schedule J                    Documents               1120S
  (Form 1118).                                                                                                         

  If Form 3468, Line 5, dotted line contains the value \"TRA\"                F3468-001        Missing      Alert      1120,
  (\"taxReformIndicator\" has the value \"TRA\"), then \"Allowable Credit                      Document                1120S
  Statement\" \[AllowableCreditStatement\] must be attached to Form 3468,                                              
  Line 5.                                                                                                              

  If Form 3468, Line 5, dotted line contains the value \"TRA\"                F3468-002        Multiple     Alert      1120,
  (\"taxReformIndicator\" has the value \"TRA\"), then no more than one                        Documents               1120S
  \"Allowable Credit Statement\" \[AllowableCreditStatement\] must be                                                  
  attached to Form 3468, Line 5.                                                                                       

  If Form 3468, Line 1c, \"Certified Historic Structures\" has a non-zero     F3468-003        Missing Data Reject     1120,
  value, then Form 3468, Line 1c(2) must have a value OR a binary attachment                                           1120S
  with title \"Certified Historic Structures\" must be present.                                                        

  If Form 3468, Line 1c, \"Calculated Expenditures Certified Historic         F3468-004        Missing Data Reject     1120,
  Struct.\" has a non-zero value, then Form 3468, Line 1c(2) must have a                                               1120S
  value OR a binary attachment with title \"Certified Historic Structures\"                                            
  must be present.                                                                                                     

  If Form 3800, Line 6, has a non-zero value, then \"Carryforward General     F3800-001        Missing      Alert      1120
  Business Credit Computation Statement\" \[CarryforwardGeneralBusinessCr\]                    Document                
  must be attached.                                                                                                    

  If Form 3800, Line 6, has a non-zero value, then no more than one           F3800-002        Multiple     Alert      1120
  \"Carryforward General Business Credit Computation Statement\"                               Documents               
  \[CarryforwardGeneralBusinessCr\] must be attached.                                                                  

  If Form 3800, Part 1, Line 1a has a non-zero value, then Form 3468 must be  F3800-003        Missing      Reject     1120
  attached to Form 1120.                                                                       Document                

  If Form 3800, Part 1, Line 1a has a non-zero value, then no more than one   F3800-004        Multiple     Reject     1120
  Form 3468 must be attached to Form 1120.                                                     Documents               

  If Form 3800, Line 18b has a non-zero value, then \"General Business Credit F3800-005        Missing      Alert      1120
  Computation Statement\" \[GenBusinessCreditComputation\] must be attached                    Document                

  If Form 3800, Line 18b has a non-zero value, then no more than one          F3800-006        Multiple     Alert      1120
  \"General Business Credit Computation Statement\"                                            Documents               
  \[GenBusinessCreditComputation\] must be attached                                                                    

  If Form 3800, Part 1, Line 1b has a non-zero value, then Form 5884 must be  F3800-007        Missing      Reject     1120
  attached to Form 1120.                                                                       Document                

  If Form 3800, Line 8 and Line 13 both have values greater than zero, then   F3800-008        Multiple     Reject     1120
  no more than one Form 4626 must be attached to the return.                                   Documents               

  If Form 3800, Part 1, Line 1b has a non-zero value, then no more than one   F3800-009        Multiple     Reject     1120
  Form 5884 must be attached to Form 1120.                                                     Documents               

  If Form 3800, Part 1, Line 1d has a non-zero value, then Form 6478 must be  F3800-010        Missing      Reject     1120
  attached to Form 1120.                                                                       Document                

  If Form 3800, Part 1, Line 1d has a non-zero value, then no more than one   F3800-011        Multiple     Reject     1120
  Form 6478 must be attached to Form 1120.                                                     Documents               

  If Form 3800, Part 1, Line 1e has a non-zero value, then Form 6765 must be  F3800-012        Missing      Reject     1120
  attached to Form 1120.                                                                       Document                

  If Form 3800, Part 1, Line 1e has a non-zero value, then no more than one   F3800-013        Multiple     Reject     1120
  Form 6765 must be attached to Form 1120                                                      Documents               

  If Form 3800, Part 1, Line 1f has a non-zero value, then Form 8586 must be  F3800-014        Missing      Reject     1120
  attached to Form 1120.                                                                       Document                

  If Form 3800, Part 1, Line 1f has a non-zero value, then no more than one   F3800-015        Multiple     Reject     1120
  Form 8586 must be attached to Form 1120.                                                     Documents               

  If Form 3800, Part 1, Line 1o has a non-zero value, then \"Current year     F3800-016        Missing      Reject     1120
  Trans-Alaska pipeline liability fund credit statement\"                                      Document                
  (CYTransAKPipelineLiabFundCr) must be attached.                                                                      

  If Form 3800, Part 1, Line 1o has a non-zero value, then no more than one   F3800-017        Multiple     Reject     1120
  \"Current year Trans-Alaska pipeline liability fund credit statement\"                       Documents               
  (CYTransAKPipelineLiabFundCr) must be attached.                                                                      

  If Form 3800, Line 8 and Line 13 both have values greater than zero, then   F3800-018        Missing      Reject     1120
  Form 4626 must be attached to the return.                                                    Document                

  If Form 4136, Line 3 checkbox is checked, then zero or one \"Diesel Fuel    F4136-001        Multiple     Alert      1120,
  With Visible Evidence of Dye Explanation\"                                                   Documents               1120S
  \[EvidenceOfDyedDieselFuelStatement\] may be attached.                                                               

  If Form 4136, Line 4 checkbox is checked then zero or one \"Kerosene With   F4136-002        Multiple     Alert      1120,
  Visible Evidence of Dye Explanation\" \[EvidenceOfDyedKeroseneStatement\]                    Documents               1120S
  may be attached.                                                                                                     

  If Form 4136, Line 6 checkbox is checked, then zero or one \"Diesel Fuel    F4136-003        Multiple     Alert      1120,
  with Visible Evidence of Dye Sold Explanation\"                                              Documents               1120S
  \[EvidenceOfDyedDieselFuelSoldStatement\] may be attached.                                                           

  If Form 4136, Line 6 b(d) has a non-zero value, then zero or one \"Persons  F4136-004        Multiple     Alert      1120,
  To Whom Undyed Diesel Fuel Sold Statement\"                                                  Documents               1120S
  \[ToWhomDieselFuelSoldStatement\] may be attached.                                                                   

  If Form 4136, Line 7 checkbox is checked, then zero or one \"Kerosene Fuel  F4136-005        Multiple     Alert      1120,
  Sales with Visible Evidence of Dye Explanation\"                                             Documents               1120S
  \[EvidenceOfDyedKeroseneSoldStatement\] may be attached.                                                             

  If Form 4136, Line 7a(c) OR Line 7b(c) has a non-zero value, then zero or   F4136-006        Multiple     Alert      1120,
  one \"Persons To Whom Undyed Kerosene Fuel Sold Statement\"                                  Documents               1120S
  \[ToWhomKeroseneFuelSoldStatement\] may be attached                                                                  

  If Form 4255, Line 10 has a non-zero value, then one or more \"Recapture    F4255-001        Missing      Alert      1120,
  Tax Statements\" \[RecaptureTaxStatement\] must be attached.                                 Document                1120S

  On Form 4466, item B one of the checkboxes \"Form1120\" or \"Other\" must   F4466-001        Missing Data Reject     1120,
  be checked.                                                                                                          1120S

  There may be no more than one \"50-Year GDS Deduction Statement\"           F4562-001        Multiple     Alert      1120,
  \[50YearGDSDeductionStatement\] attached to each Form 4562, Line 15.                         Documents               1120S

  There may be no more than one \"50-Year ADS Deduction Statement\"           F4562-002        Multiple     Alert      1120,
  \[50YearADSDeductionStatement\] attached to each Form 4562, Line 16.                         Documents               1120S

  There may be no more than one \"Section 168 (f)(1) Property Explanation     F4562-003        Multiple     Alert      1120,
  statement\" \[Section168f1PropertyExplanationStatement\] attached to each                    Documents               1120S
  Form 4562, Line 18.                                                                                                  

  There may be no more than one \"Amortization Election Statement\"           F4562-004        Multiple     Alert      1120,
  \[AmortizationElectionStatement\] attached to each Form 4562, Line 40.                       Documents               1120S

  There may be no more than one \"Securities or Commodities Held by a         F4797-001        Multiple     Alert      1120,
  Trader - Mark-To-Market Election\"                                                           Documents               1120S
  \[SecuritiesOrCommoditiesHeldByATraderMarkToMarket\] attached to Form 4797.                                          

  If Form 5471 is attached, then Schedule N (Form 1120), Line 4b must have a  F5471-001        Missing Data Reject     1120,
  non-zero value.                                                                                                      1120S

  If Form 5471, Item B, checkbox \"3\" is checked, then one or more           F5471-002        Missing      Reject     1120,
  \"Category 3 Filer Statements\" \[Category3FilerStatement\] must be                          Document                1120S
  attached.                                                                                                            

  If Form 5471, Schedule C, Line 8, Columns \"Functional Currency\" or \"US   F5471-003        Missing      Reject     1120,
  Dollars\" has a non-zero value, then \"Other Income Statement\"                              Document                1120S
  \[OtherIncomeForm5471Statement\] must be attached.                                                                   

  If Form 5471, Schedule C, Line 8, Columns \"Functional Currency\" or \"US   F5471-004        Multiple     Alert      1120,
  Dollars\" has a non-zero value, then no more than one \"Other Income                         Documents               1120S
  Statement\" \[OtherIncomeForm5471Statement\] must be attached.                                                       

  If Form 5471, Schedule C, Line 16, Columns \"Functional Currency\" or \"US  F5471-005        Missing      Reject     1120,
  Dollars\" has a non-zero value, then \"Other Deductions Statement\"                          Document                1120S
  \[ItemizedOtherDeductionsSchedule2\] must be attached.                                                               

  If Form 5471, Schedule C, Line 16, Columns \"Functional Currency\" or \"US  F5471-006        Multiple     Alert      1120,
  Dollars\" has a non-zero value, then no more than one \"Other Deductions                     Documents               1120S
  Statement\" \[ItemizedOtherDeductionsSchedule2\] must be attached .                                                  

  If Form 5471, Schedule F, Line 4, Column (a) or Column (b) has a non-zero   F5471-007        Missing      Reject     1120,
  value, then \"Other Current Assets Statement\"                                               Document                1120S
  \[OtherCurrentAssetsStatement\] must be attached.                                                                    

  If Form 5471, Schedule F, Line 4, Column (a) or Column (b) has a non-zero   F5471-008        Multiple     Alert      1120,
  value, then no more than one \"Other Current Assets Statement\"                              Documents               1120S
  \[OtherCurrentAssetsStatement\] must be attached.                                                                    

  If in Form 5471, Schedule G, Line 3, a choice of \'Yes\' is indicated, then F5471-009        Missing      Reject     1120,
  one or more \"Owns Foreign Entities Statements\"                                             Document                1120S
  \[OwnsForeignEntitiesStatement\] must be attached.                                                                   

  If Form 5471, Schedule H, Line 2h, Columns \"Net Additions\" or \"Net       F5471-010        Missing      Reject     1120,
  Subtractions\" has a non-zero value, then \"Earnings and Profits Other                       Document                1120S
  Adjustments Statement\" \[EarningsAndProfitsOtherAdjStmt\] must be                                                   
  attached.                                                                                                            

  If Form 5471, Schedule H, Line 2h, Columns \"Net Additions\" or \"Net       F5471-011        Multiple     Alert      1120,
  Subtractions\" has a non-zero value, then no more than one \"Earnings and                    Documents               1120S
  Profits Other Adjustments Statement\" \[EarningsAndProfitsOtherAdjStmt\]                                             
  must be attached.                                                                                                    

  There can be zero or more \"Name Change Explanation Statement\"             F5471-012        Multiple     Alert      1120,
  \[NameChangeExplanation\] attached to each Form 5471,Item \"Name of person                   Documents               1120S
  filing this return\" \[PersonFilingThisReturn\].                                                                     

  There can be zero or one \"Income Tax Returns Statement\"                   F5471-013        Multiple     Alert      1120,
  \[IncomeTaxReturnsStatement\] Statement attached to each Form 5471, Item D.                  Documents               1120S

  If Form 5471, Schedule F, Line 6, Column (a) or Column (b) has a non-zero   F5471-014        Missing      Alert      1120,
  value, then \"Investment In Subsidiaries Statement\"                                         Document                1120S
  \[InvestmentInSubsidiariesStmt\] must be attached.                                                                   

  If Form 5471, Schedule F, Line 6, Column (a) or Column (b) has a non-zero   F5471-015        Multiple     Alert      1120,
  value, then no more than one \"Investment In Subsidiaries Statement\"                        Documents               1120S
  \[InvestmentInSubsidiariesStmt\] must be attached.                                                                   

  If Form 5471, Schedule F, Line 7, Column (a) or Column (b) has a non-zero   F5471-016        Missing      Reject     1120,
  value, then \"Other Investments Statement\" \[OtherInvestmentStatement\]                     Document                1120S
  must be attached.                                                                                                    

  If Form 5471, Schedule F, Line 7, Column (a) or Column (b) has a non-zero   F5471-017        Multiple     Alert      1120,
  value, then no more than one \"Other Investments Statement\"                                 Documents               1120S
  \[OtherInvestmentStatement\] must be attached.                                                                       

  If Form 5471, Schedule F, Line 12, Column (a) or Column (b) has a non-zero  F5471-018        Missing      Reject     1120,
  value, then \"Other Assets Statement\" \[OtherAssetsStatement\] must be                      Document                1120S
  attached.                                                                                                            

  If Form 5471, Schedule F, Line 12, Column (a) or Column (b) has a non-zero  F5471-019        Multiple     Alert      1120,
  value, then no more than one \"Other Assets Statement\"                                      Documents               1120S
  \[OtherAssetsStatement\] must be attached.                                                                           

  If Form 5471, Schedule F, Line 15, Column (a) or Column (b) has a non-zero  F5471-020        Missing      Reject     1120,
  value, then \"Other Current Liabilities Statement\"                                          Document                1120S
  \[OtherCurrentLiabilitiesStmt\] must be attached.                                                                    

  If Form 5471, Schedule F, Line 15, Column (a) or Column (b) has a non-zero  F5471-021        Multiple     Alert      1120,
  value, then no more than one \"Other Current Liabilities Statement\"                         Documents               1120S
  \[OtherCurrentLiabilitiesStmt\] must be attached.                                                                    

  If Form 5471, Schedule F, Line 17, Column (a) or Column (b) has a non-zero  F5471-022        Missing      Reject     1120,
  value, then \"Other Liabilities Statement\" \[OtherLiabilitiesStatement\]                    Document                1120S
  must be attached.                                                                                                    

  If Form 5471, Schedule F, Line 17, Column (a) or Column (b) has a non-zero  F5471-023        Multiple     Alert      1120,
  value, then no more than one \"Other Liabilities Statement\"                                 Documents               1120S
  \[OtherLiabilitiesStatement\] must be attached.                                                                      

  If Form 5471, Schedule F, Line 19, Column (a) or Column (b) has a non-zero  F5471-024        Multiple     Alert      1120,
  value, then no more than one \"Paid-In or Capital Surplus Reconciliation                     Documents               1120S
  Statement\[PaidInOrCapSurplusRecnclStmt\] must be attached.                                                          

  If Form 5471, Schedule F, Line 19, Column (a) or Column (b) has a non-zero  F5471-025        Missing      Reject     1120,
  value, then \"Paid-In or Capital Surplus Reconciliation Statement\"                          Document                1120S
  \[PaidInOrCapSurplusRecnclStmt\] must be attached.                                                                   

  If Form 5471, Schedule G, Line 1, checkbox \'Yes\' is checked, then one or  F5471-026        Missing      Reject     1120,
  more \"Owns Foreign Partnership Statement\" \[OwnsForeignPartnershipStmt\]                   Document                1120S
  must be attached.                                                                                                    

  If Form 5471, Schedule I, Line \"Was any income of the foreign corporation  F5471-027        Missing      Reject     1120,
  blocked\", checkbox \"Yes\" is checked or Line \"Did any such income become                  Document                1120S
  unblocked during the tax year\", checkbox \"Yes\" is checked, then one or                                            
  more \"Explanation of Blocked Income Statement\"                                                                     
  \[ExplanationOfBlockedIncomeStmt\] must be attached.                                                                 

  There can be zero or one \"Statement if Return is required because          SO-F5471-001     Multiple     Alert      1120,
  shareholders became U.S. person\" \[ShareholdersBecameUSPersonStatement\]                    Documents               1120S
  attached to each Schedule O (Form 5471).                                                                             

  There can be zero or one \"Statement If Return Filed For Prior Three        SO-F5471-002     Multiple     Alert      1120,
  Years\" \[ReturnFiledForPriorThreeYearsStatement\] attached to each                          Documents               1120S
  Schedule O (Form 5471).                                                                                              

  There can be zero or one \"Organization Chart Statement\"                   SO-F5471-003     Multiple     Alert      1120,
  \[OrganizationChartStatement\] attached to each Schedule O (Form 5471).                      Documents               1120S

  If Form 5472, Part II, Line 3a , \"Name of the ultimate indirect 25%        F5472-001        Missing      Reject     1120,
  foreign shareholder\" is provided (ForeignShareHolderName has a value) ,                     Document                1120S
  then \"Attribution of Ownership Explanation Statement\"                                                              
  \[AttributionOfOwnershipExplanationStatement\] must be attached to Form                                              
  5472 Line 3.                                                                                                         

  If Form 5472, Part II, Line 3a , \"Name of the ultimate indirect 25%        F5472-002        Multiple     Alert      1120,
  foreign shareholder\" is provided (ForeignShareHolderName has a value) ,                     Documents               1120S
  then no more than one \"Attribution of Ownership Explanation Statement\"                                             
  \[AttributionOfOwnershipExplanationStatement\] must be attached to Form                                              
  5472 Line 3.                                                                                                         

  There can be zero or one \"Exchange Rate Schedule Statement\"               F5472-003        Multiple     Alert      1120,
  \[ExchangeRateSchedule\] attached to each Form 5472.                                         Documents               1120S

  If Form 5472, Part I, Line 1h checkbox is checked, then \"Reporting         F5472-004        Missing      Reject     1120,
  Corporations Under Section 6038A or on a Consolidated Form 5472 Schedule\"                   Document                1120S
  \[ReportingCorpsUnderSect6038AOrOnAConsolidatedForm5472Schedule\] must be                                            
  attached                                                                                                             

  If Form 5472, Part I, Line 1h checkbox is checked, then no more than one    F5472-005        Multiple     Alert      1120,
  \"Reporting Corporations Under Section 6038A or on a Consolidated Form 5472                  Documents               1120S
  Schedule\"                                                                                                           
  \[ReportingCorpsUnderSect6038AOrOnAConsolidatedForm5472Schedule\] must be                                            
  attached.                                                                                                            

  If Form 5472, Part V checkbox is checked, then \"Non-monetary and           F5472-006        Missing      Reject     1120,
  Less-Than-Full Consideration Transactions between the Reporting Corporation                  Document                1120S
  and the Foreign Related Party Statement\"                                                                            
  \[NonMonetaryAndLessThanFullConsiderationTransactionsStatement\] must be                                             
  attached.                                                                                                            

  If Form 5472, Part V checkbox is checked, then no more than one             F5472-007        Multiple     Alert      1120,
  \"Non-monetary and Less-Than-Full Consideration Transactions between the                     Documents               1120S
  Reporting Corporation and the Foreign Related Party Statement\"                                                      
  \[NonMonetaryAndLessThanFullConsiderationTransactionsStatement\] must be                                             
  attached.                                                                                                            

  If Form 5472, Part VI, Line 1 and Line 2a both have a checkbox \"Yes\"      F5472-008        Missing      Reject     1120,
  checked, then \"Difference Between Basis or Inventory Cost and Customs                       Document                1120S
  Value Statement\"                                                                                                    
  \[DifferenceBetweenBasisOrInventoryCostAndCustomsValueStatement\] must be                                            
  attached to Form 5472, Part VI, Line 2a.                                                                             

  If Form 5472, Part VI, Line 1 and Line 2a both have a checkbox \"Yes\"      F5472-009        Multiple     Alert      1120,
  checked, then no more than one \"Difference Between Basis or Inventory Cost                  Documents               1120S
  and Customs Value Statement\"                                                                                        
  \[DifferenceBetweenBasisOrInventoryCostAndCustomsValueStatement\] must be                                            
  attached to Form 5472, Part VI, Line 2a.                                                                             

  There can be zero or one \"Common Taxable Year Election Statement\"         F5713-001        Multiple     Alert      1120,
  \[CommonTaxableYearElectionStmt\] attached to each Form 5713, Line 4b.                       Documents               1120S

  If Form 5713, Part I, Line11, has a choice of \'Yes\' indicated, then       F5713-002        Missing      Alert      1120,
  \"Boycott Requests Statement\" \[BoycottRequestsStatement\] must be                          Document                1120S
  attached.                                                                                                            

  If Form 5713, Part I, Line11, has a choice of \'Yes\' indicated, then no    F5713-003        Multiple     Alert      1120,
  more than one \"Boycott Requests Statement\" \[BoycottRequestsStatement\]                    Documents               1120S
  must be attached.                                                                                                    

  If Form 5713, Part I, Line 12, has a choice of \'Yes\' indicated, then      F5713-004        Missing      Alert      1120,
  \"Boycott Agreements Statement\" \[BoycottAgreementsStatement\] must be                      Document                1120S
  attached.                                                                                                            

  If Form 5713, Part I, Line12, has a choice of \'Yes\' indicated, then no    F5713-005        Multiple     Alert      1120,
  more than one \"Boycott Agreements Statement\"                                               Documents               1120S
  \[BoycottAgreementsStatement\] must be attached.                                                                     

  If Form 6252, Part III, checkbox 29e is checked, then \"Explanation of      F6252-001        Missing      Alert      1120,
  Disposition Not to Avoid Tax Statement\"                                                     Document                1120S
  \[ExplanationOfDisposNotToAvoidTaxStatement\] must be attached.                                                      

  If Form 6252, Part III, checkbox 29e is checked, then no more than one      F6252-002        Multiple     Alert      1120,
  \"Explanation of Disposition Not to Avoid Tax Statement\"                                    Documents               1120S
  \[ExplanationOfDisposNotToAvoidTaxStatement\] must be attached.                                                      

  There can be zero or one \"Computation of Gain Schedule\"                   F6252-003        Multiple     Alert      1120,
  \[ComputationOfGainSchedule\] attached to each Form 6252, Line 5.                            Documents               1120S

  Form 6478, Line 1(a), cannot be greater than 15000000 (fifteen million).    F6478-001        Incorrect    Reject     1120,
                                                                                               Data                    1120S

  Form 6765, Line 9 cannot be greater than 16% (.16000).                      F6765-001        Incorrect    Reject     1120,
                                                                                               Data                    1120S

  If Form 6781, Line 11a or Line 11b(h) or Line 11b(i) has a non-zero value,  F6781-001        Missing      Alert      1120,
  then \"Short/Long-Term Losses Schedule\" \[ShortLongTermLosses Schedule\]                    Document                1120S
  must be attached.                                                                                                    

  If Form 6781, Line 11a or Line 11b(h) or Line 11b(i) has a non-zero value,  F6781-002        Multiple     Alert      1120,
  then no more than one \"Short/Long-Term Losses Schedule \"                                   Documents               1120S
  \[ShortLongTermLosses Schedule\] must be attached.                                                                   

  If Form 6781 is attached to the 1120S return, then Line 6 must not have a   F6781-003        Incorrect    Reject     1120S
  value.                                                                                       Data                    

  If Form 6781, Part II, Line 10a or Line 12a has a value, then \"Straddles   F6781-004        Missing      Alert      1120,
  and Components Schedule\" \[StraddlesAndComponentsSchedule\] must be                         Document                1120S
  attached.                                                                                                            

  If Form 6781, Part II, Line 10a or Line 12a has a value, then no more than  F6781-005        Multiple     Alert      1120,
  one \"Straddles and Components Schedule\"                                                    Documents               1120S
  \[StraddlesAndComponentsSchedule\] must be attached.                                                                 

  If Form 6781, Part II, Line 13a(f) or Line 13b(f) or Line 13b(g) has a      F6781-006        Missing      Alert      1120,
  non-zero value, then \"Short/Long-Term Gains Schedule \"                                     Document                1120S
  \[ShortLongTermGains Schedule\] must be attached.                                                                    

  If Form 6781, Part II, Line 13a(f) or Line 13b(f) or Line 13b(g) has a      F6781-007        Multiple     Alert      1120,
  non-zero value, then no more than one \"Short/Long-Term Gains Schedule \"                    Documents               1120S
  \[ShortLongTermGains Schedule\] must be attached.                                                                    

  There can be zero or one \"List of Foreign Currency Contracts Statement\"   F6781-008        Multiple     Alert      1120,
  \[ListOfForeignCurrencyContractsStatement\] attached to each Form 6781.                      Documents               1120S

  There can be zero or one \"Explanation of Form 1099-B Adjustments           F6781-009        Multiple     Alert      1120,
  Schedule\" \[ExplanationOfForm1099BAdjustmentsSchedule\] attached to each                    Documents               1120S
  Form 6781, Part I, Line 4(c).                                                                                        

  If Form 6781, checkbox \"C\" (Mixed Straddle Account Election Box) is       F6781-010        Missing      Alert      1120,
  checked, then \"Mixed Straddle Account Election Statement\"                                  Document                1120S
  \[MixedStraddleAccountElectionStatement\] must be attached                                                           

  If Form 6781, checkbox \"C\" (Mixed Straddle Account Election Box) is       F6781-011        Multiple     Alert      1120,
  checked, then no more than one \"Mixed Straddle Account Election                             Documents               1120S
  Statement\" \[MixedStraddleAccountElectionStatement\] must be attached.                                              

  If Form 6781 is attached to the return, then Line 7 must not have a value.  F6781-012        Incorrect    Reject     1120S
                                                                                               Data                    

  If Form 6781 is attached to the return, then Line 8 must not have a value.  F6781-013        Incorrect    Reject     1120S
                                                                                               Data                    

  If Form 6781 is attached to the return, then Line 9 must not have a value.  F6781-014        Incorrect    Reject     1120S
                                                                                               Data                    

  If Form 8283, Part II, Line 3a or Line 3b or Line 3c has a choice of        F8283-001        Missing      Alert      1120,
  \'Yes\' or \'No\' indicated, then one or more \"Restricted Use Explanation                   Document                1120S
  Statement\" \[RestrictedUseStatement\] must be attached.                                                             

  If Form 8586, Line 1 or Line 2 or Line 3a or Line 4 has a non-zero value,   F8586-001        Missing Data Reject     1120
  then Schedule A(Form 8609), Item C \"Building Identification Number\" must                                           
  have a value.                                                                                                        

  If Form 8586, Line 4 has a non-zero value, then zero or one \"Pass-Through  F8586-002        Multiple     Alert      1120,
  Entity Schedule for Current Year Credit Attributable to More Than One                        Documents               1120S
  Building\" \[PassThroughEntitySchedule\] may be attached.                                                            

  If Form 8586, Line 5 has a non-zero value, then zero or one \"Pass-Through  F8586-003        Multiple     Alert      1120,
  Entity Schedule for Credits from More Than One Pass-Through Entity\"                         Documents               1120S
  \[OverOnePassThroughEntitySchedule\] may be attached.                                                                

  If Form 8586, Line 4 has a non-zero value, then one or more Forms 8609 must F8586-004        Missing      Reject     1120,
  be attached.                                                                                 Document                1120S

  If Form 8586, Line 1 has a non-zero value, a matching number of Forms 8609  F8586-005        Incorrect    Reject     1120,
  must be attached.                                                                            Data                    1120S

  For each Form 8609, one Schedule A (Form 8609) must be attached to the      F8609-001        Missing      Reject     1120,
  return                                                                                       Document                1120S

  For each Form 8609, only one Schedule A (Form 8609) must be attached to the F8609-002        Multiple     Reject     1120,
  return.                                                                                      Documents               1120S

  There can be zero or one \"Month the Building is Placed in Service Election F8609-003        Multiple     Alert      1120,
  Statement\" \[MonthBuildingPlacedInServiceElectionStatement\] attached to                    Documents               1120S
  each Form 8609.                                                                                                      

  One \"Shareholder\'s Stock Ownership Attachment\"                           F8621-001        Missing      Alert      1120,
  \[ShareholdersStockOwnershipAtt\] must be attached for each Form 8621.                       Document                1120S

  Only one \"Shareholder\'s Stock Ownership Attachment\"                      F8621-002        Multiple     Alert      1120,
  \[ShareholdersStockOwnershipAtt\] must be attached for each Form 8621.                       Documents               1120S

  If Form 8621, Part I, Item C, Checkbox \"Deemed Dividend Election\" is      F8621-003        Missing      Alert      1120,
  checked, then \"Deemed Dividend Election Statement\"                                         Document                1120S
  \[DeemedDividendElectionStatement\] must be attached.                                                                

  If Form 8621, Part I, Item C, Checkbox \"Deemed Dividend Election\" is      F8621-004        Multiple     Alert      1120,
  checked, then no more than one \"Deemed Dividend Election Statement\"                        Documents               1120S
  \[DeemedDividendElectionStatement\] must be attached.                                                                

  There can be zero or one \"QEF Distribution Statement\"                     F8621-005        Multiple     Alert      1120,
  \[QEFDistributionStatement\] attached to each Form 8621.                                     Documents               1120S

  There can be zero or one \"Taxation of Excess Distribution Statement\"      F8621-006        Multiple     Alert      1120,
  \[TaxationOfExcessDistributionStmt\] attached to each Form 8621, Line 11a.                   Documents               1120S

  There may be zero or one \"Realized and Recognized Gain in Multi-Asset      F8824-001        Multiple     Alert      1120,
  Exchanges Statement\"                                                                        Documents               1120S
  \[RealizedAndRecognizedGainInMultiAssetExchangesStmt\] attached to Form                                              
  8824.                                                                                                                

  If Form 8824, checkbox 11c is checked, then \"Principal Purpose of Related  F8824-002        Missing      Alert      1120,
  Party Exchange statement\"                                                                   Document                1120S
  \[PrincipalPurposeOfRelatedPartyExchangeStatement\] must be attached.                                                

  If Form 8824, checkbox 11c is checked, then no more than one \"Principal    F8824-003        Multiple     Alert      1120,
  Purpose of Related Party Exchange statement\"                                                Documents               1120S
  \[PrincipalPurposeOfRelatedPartyExchangeStatement\] must be attached.                                                

  If Form 8824 is present, and any one of the lines 1 through 6 has a value,  F8824-004        Missing Data Reject     1120,
  then one of the checkboxes 7a, 7b, or 7c must be checked.                                                            1120S

  If Form 8825 is attached, and Line 2 \"Gross rents\" has a non-zero value   F8825-001        Missing Data Reject     1120S
  for any Rental Real Estate property, then \"Total Gross Rents\" must have a                                          
  value greater than zero.                                                                                             

  If Form 8865, Line G2 check box \"Form 1065 or 1065-B\" is checked, then    F8865-001        Missing      Alert      1120S
  either one \"Itemized Ordinary Income Loss Statement\"                                       Document                
  \[ItemizedOrdinaryIncomeLossStatement2\] must be attached to Form 1120S,                                             
  Line 5 OR one \"10% Interest Owned in Foreign Partnership Statement\"                                                
  \[Owned10PercentInterestInForeignPartnershipStatement\] must be attached to                                          
  Schedule N (Form 1120), Line 3.                                                                                      

  If Form 8865, Line G2 check box \"Form 1065 or 1065-B\" is checked, then    F8865-002        Missing      Alert      1120
  one \"Other Income Schedule\" \[ItemizedOtherIncomeSchedule\], must be                       Document                
  attached to Form 1120, Line10 OR one \"Other Deductions Schedule\"                                                   
  \[ItemizedOtherDeductionsSchedule\] must be attached to Form 1120, Line 26                                           
  OR one \"10% Interest Owned in Foreign Partnership Statement\"                                                       
  \[Owned10PercentInterestInForeignPartnershipStatement\] must be attached to                                          
  Schedule N (Form 1120), Line 3.                                                                                      

  If Form 8865, Line G2 check box \"Form 1065 or 1065-B\" is checked, then    F8865-003        Missing Data Reject     1120,
  Line F2 must have a value.                                                                                           1120S

  If Form 8865, Schedule B, Line 4 has a non-zero value, then \"Itemized      F8865-004        Missing      Alert      1120,
  Ordinary Income (Loss) Statement\" \[ItemizedOrdinaryIncomeLossStatement\]                   Document                1120S
  must be attached.                                                                                                    

  If Form 8865, Schedule B, Line 4 has a non-zero value, then no more than    F8865-005        Multiple     Alert      1120,
  one \"Itemized Ordinary Income (Loss) Statement\"                                            Documents               1120S
  \[ItemizedOrdinaryIncomeLossStatement\] must be attached.                                                            

  If Form 8865, Schedule B, Line 20 has a non-zero value, then \"Itemized     F8865-006        Missing      Alert      1120,
  Other Deductions Schedule\" \[ItemizedOtherDeductionsSchedule2\] must be                     Document                1120S
  attached.                                                                                                            

  If Form 8865, Schedule B, Line 20 has a non-zero value, then no more than   F8865-007        Multiple     Alert      1120,
  one \"Itemized Other Deductions Schedule\"                                                   Documents               1120S
  \[ItemizedOtherDeductionsSchedule2\] must be attached.                                                               

  If Form 8865, Schedule L, Line 6b or Line 6d has a non-zero value, then     F8865-008        Missing      Alert      1120,
  \"Itemized Other Current Assets Schedule\"                                                   Document                1120S
  \[ItemizedOtherCurrentAssetsSchedule\] must be attached.                                                             

  If Form 8865, Schedule L, Line 6b or Line 6d has a non-zero value, then no  F8865-009        Multiple     Alert      1120,
  more than one \"Itemized Other Current Assets Schedule\"                                     Documents               1120S
  \[ItemizedOtherCurrentAssetsSchedule\] must be attached.                                                             

  Form 8865, Item A - At least one of the \"Category of Filer\" checkboxes    F8865-010        Missing Data Reject     1120,
  \"1\", \" 2\", \" 3\", or \"4\" must be checked                                                                      1120S

  If Form 8865, Schedule K, Line 2 has a non-zero value, then Form 8825 must  F8865-011        Missing      Reject     1120S
  be attached                                                                                  Document                

  If Form 8865, Schedule K, Line 2 has a non-zero value, then no more than    F8865-012        Multiple     Reject     1120S
  one Form 8825 must be attached.                                                              Documents               

  If Form 8865, Schedule K, Line 12b has a non-zero value, then Form 3468     F8865-013        Missing      Reject     1120,
  must be attached.                                                                            Document                1120S

  If Form 8865, Schedule K, Line 12b has a non-zero value, then no more than  F8865-014        Multiple     Reject     1120,
  one Form 3468 must be attached.                                                              Documents               1120S

  There can be zero or one \"Multiple Category 1 Filers Statement\"           F8865-015        Multiple     Alert      1120,
  \[MultipleCategory1FilersStatement\] attached to each Form 8865.                             Documents               1120S

  There can be zero or one \"Functional Currency and Exchange Rate QBU        F8865-016        Multiple     Alert      1120,
  Statement\" \[FunctionalCurrencyAndExchangeRateQBUStatement\] attached to                    Documents               1120S
  each Form 8865, Item F8.                                                                                             

  There can be zero or one \"Gross Receipts Installment Sales Schedule\"      F8865-017        Multiple     Alert      1120,
  \[GrossReceiptsInstallmentSalesSchedule\] attached to each Form 8865,                        Documents               1120S
  Schedule B, Line 1a.                                                                                                 

  There can be zero or one \"Bad Debt Statement\" \[BadDebtStatement\]        F8865-018        Multiple     Alert      1120,
  attached to each Form 8865, Schedule D, Part I.                                              Documents               1120S

  If Form 8865, Schedule K, Line 6 contains a non-zero value, then zero or    F8865-019        Multiple     Reject     1120,
  one Form 4797 may be attached.                                                               Documents               1120S

  There can be zero or one Form 8586 attached to each Form 8865, Schedule K,  F8865-020        Multiple     Reject     1120,
  Line 12a(1) or 12a(2).                                                                       Documents               1120S

  There can be zero or one \"Distributions of Money Statement\"               F8865-021        Multiple     Alert      1120,
  \[DistributionsOfMoneyStatement\] attached to each Form 8865, Schedule K,                    Documents               1120S
  Line 22.                                                                                                             

  There can be zero or one Form 3468 attached to each Form 8865, Schedule K,  F8865-022        Multiple     Reject     1120,
  Line 24.                                                                                     Documents               1120S

  If Form 8865, Schedule L, Line 6b and Line 6d both have a non-zero value,   F8865-023        Multiple     Alert      1120,
  then one \"Itemized Other Current Assets Schedule\"                                          Documents               1120S
  \[ItemizedOtherCurrentAssetsSchedule\] must be attached to either Line 6b                                            
  or Line 6d but not both.                                                                                             

  If in Form 8865, Page 1, Line G8, checkbox \'Yes\' is checked, then         F8865-024        Missing      Reject     1120,
  \"Separate Units Schedule\" \[SeparateUnitsSchedule\] must be attached to                    Document                1120S
  each Form 8865.                                                                                                      

  If in Form 8865, Page 1, Line G8, checkbox \'Yes\' is checked, then no more F8865-025        Multiple     Reject     1120,
  than one \"Separate Units Schedule\" \[SeparateUnitsSchedule\] must be                       Documents               1120S
  attached to each Form 8865.                                                                                          

  If Form 8865, Line G6 has a non-zero value, then \"Foreign Disregarded      F8865-026        Missing      Alert      1120,
  Entities Schedule\" \[ForeignDisregardedEntitiesSchedule\] must be                           Document                1120S
  attached.                                                                                                            

  If Form 8865, Line G6 has a non-zero value, then no more than one \"Foreign F8865-027        Multiple     Alert      1120,
  Disregarded Entities Schedule\" \[ForeignDisregardedEntitiesSchedule\] must                  Documents               1120S
  be attached.                                                                                                         

  If Form 8865, Schedule A, checkbox b \"Owns a constructive interest\" is    F8865-028        Missing Data Reject     1120,
  checked, then data for at least one row in Schedule A must be provided. For                                          1120S
  each row of data provided, \"Name\" and \"Address\" must have a value.                                               

  If Form 8865, Schedule B, Line 7 has a non-zero value, then \"Other Income  F8865-031        Missing      Alert      1120,
  (Loss) Schedule\" \[OtherIncomeLossSchedule\] must be attached.                              Document                1120S

  If Form 8865, Schedule B, Line 7 has a non-zero value, then no more than    F8865-032        Multiple     Alert      1120,
  one \"Other Income (Loss) Schedule\" \[OtherIncomeLossSchedule\] must be                     Documents               1120S
  attached.                                                                                                            

  If Form 8865, Schedule L, Line 8b or Line 8d has a non-zero value, then     F8865-033        Missing      Alert      1120,
  \"Itemized Other Investments Schedule\"                                                      Document                1120S
  \[ItemizedOtherInvestmentsSchedule\] must be attached.                                                               

  If Form 8865, Schedule L, Line 8b or Line 8d has a non-zero value, then no  F8865-034        Multiple     Alert      1120,
  more than one \"Itemized Other Investments Schedule\"                                        Documents               1120S
  \[ItemizedOtherInvestmentsSchedule\] must be attached.                                                               

  If Form 8865, Schedule L, Line 13b or Line 13d has a non-zero value, then   F8865-035        Missing      Alert      1120,
  \"Itemized Other Assets Schedule\" \[ItemizedOtherAssetsSchedule\] must be                   Document                1120S
  attached.                                                                                                            

  If Form 8865, Schedule L, Line 13b or Line 13d has a non-zero value, then   F8865-036        Multiple     Alert      1120,
  no more than one \"Itemized Other Assets Schedule\"                                          Documents               1120S
  \[ItemizedOtherAssetsSchedule\] must be attached.                                                                    

  If Form 8865, Schedule L, Line 17b or Line 17d has a non-zero value, then   F8865-037        Missing      Alert      1120,
  \"Itemized Other Current Liabilities Schedule\"                                              Document                1120S
  \[ItemizedOtherCurrentLiabilitiesSchedule\] must be attached.                                                        

  If Form 8865, Schedule L, Line 17b or Line 17d has a non-zero value, then   F8865-038        Multiple     Alert      1120,
  no more than one \"Itemized Other Current Liabilities Schedule\"                             Documents               1120S
  \[ItemizedOtherCurrentLiabilitiesSchedule\] must be attached.                                                        

  If Form 8865, Schedule L, Line 20b or Line 20d has a non-zero value, then   F8865-039        Missing      Alert      1120,
  \"Itemized Other Liabilities Schedule\"                                                      Document                1120S
  \[ItemizedOtherLiabilitiesSchedule\] must be attached.                                                               

  If Form 8865, Schedule L, Line 20b or Line 20d has a non-zero value, then   F8865-040        Multiple     Alert      1120,
  no more than one \"Itemized Other Liabilities Schedule\"                                     Documents               1120S
  \[ItemizedOtherLiabilitiesSchedule\] must be attached.                                                               

  If Form 8865, Schedule K, Line 3b has a non-zero value, then \"Expenses     F8865-041        Missing      Alert      1120,
  from Other Rental Activities Statement\"                                                     Document                1120S
  \[ExpensesFromOtherRentalActivitiesStatement\] must be attached.                                                     

  If Form 8865, Schedule K, Line 3b has a non-zero value, then no more than   F8865-042        Multiple     Alert      1120,
  one \"Expenses from Other Rental Activities Statement\"                                      Documents               1120S
  \[ExpensesFromOtherRentalActivitiesStatement\] must be attached.                                                     

  If Form 8865, Schedule K, Line 4f has a non-zero value, then \"Other        F8865-043        Missing      Alert      1120,
  Portfolio Income (loss) Statement\" \[OtherPortfolioIncomeLossStatement\]                    Document                1120S
  must be attached.                                                                                                    

  If Form 8865, Schedule K, Line 4f has a non-zero value, then no more than   F8865-044        Multiple     Alert      1120,
  one \"Other Portfolio Income (loss) Statement\"                                              Documents               1120S
  \[OtherPortfolioIncomeLossStatement\] must be attached.                                                              

  If Form 8865, Schedule K, Line 7 has a non-zero value, then \"Other Income  F8865-045        Missing      Alert      1120,
  (Loss Schedule)\" \[OtherIncomeLossSchedule\] must be attached.                              Document                1120S

  If Form 8865, Schedule K, Line 7 has a non-zero value, then no more than    F8865-046        Multiple     Alert      1120,
  one \"Other Income (Loss) Schedule\" \[OtherIncomeLossSchedule\] must be                     Documents               1120S
  attached.                                                                                                            

  If Form 8865, Schedule K, Line 8 has a non-zero value, then \"Charitable    F8865-047        Missing      Alert      1120,
  Contributions Statement\" \[CharitableContributionStatement2\] must be                       Document                1120S
  attached.                                                                                                            

  If Form 8865, Schedule K, Line 8 has a non-zero value, then no more than    F8865-048        Multiple     Alert      1120,
  one \"Charitable Contributions Statement\"                                                   Documents               1120S
  \[CharitableContributionStatement2\] must be attached.                                                               

  If Form 8865, Schedule K, Line 10 has a non-zero value, then \"Itemized     F8865-049        Missing      Alert      1120,
  Schedule of Deductions Related to Portfolio Income (loss) Statement\"                        Document                1120S
  \[ItemizedDeductionsPortfolioIncomeLossStatement\] must be attached.                                                 

  If Form 8865, Schedule K, Line 10 has a non-zero value, then no more than   F8865-050        Multiple     Alert      1120,
  one \"Itemized Schedule of Deductions Related to Portfolio Income (loss)                     Documents               1120S
  Statement\" \[ItemizedDeductionsPortfolioIncomeLossStatement\] must be                                               
  attached.                                                                                                            

  If Form 8865, Schedule K, Line 11 has a non-zero value, then \"Itemized     F8865-051        Missing      Alert      1120,
  Schedule of Other Deductions Statement\"                                                     Document                1120S
  \[ItemizedOtherDeductionStatement\] must be attached.                                                                

  If Form 8865, Schedule K, Line 11 has a non-zero value, then no more than   F8865-052        Multiple     Alert      1120,
  one \"Itemized Schedule of Other Deductions Statement\"                                      Documents               1120S
  \[ItemizedOtherDeductionStatement\] must be attached.                                                                

  If Form 8865, Schedule K, Line 16e has a non-zero value, then \"Other       F8865-053        Missing      Alert      1120,
  Adjustments and Tax Preference Items Schedule\"                                              Document                1120S
  \[OtherAdjustmentsAndTaxPreferenceItemsSchedule\] must be attached.                                                  

  If Form 8865, Schedule K, Line 16e has a non-zero value, then no more than  F8865-054        Multiple     Alert      1120,
  one \"Other Adjustments and Tax Preference Items Schedule\"                                  Documents               1120S
  \[OtherAdjustmentsAndTaxPreferenceItemsSchedule\] must be attached.                                                  

  If Form 8865, Schedule K, Line 17c has a non-zero value, then \"Gross       F8865-055        Missing      Alert      1120,
  Income Sourced at Partner Level Schedule\"                                                   Document                1120S
  \[GrossIncomeSourcedAtPartnerLevelSchedule\] must be attached                                                        

  If Form 8865, Schedule K, Line 17c has a non-zero value, then no more than  F8865-056        Multiple     Alert      1120,
  one \"Gross Income Sourced at Partner Level Schedule\"                                       Documents               1120S
  \[GrossIncomeSourcedAtPartnerLevelSchedule\] must be attached.                                                       

  If Form 8865, Schedule K, Line 17d(2) has a non-zero value, then \"Foreign  F8865-057        Missing      Alert      1120,
  Gross Income at Partnership Level Listed Categories Schedule\"                               Document                1120S
  \[ForeignGrossIncomeAtPartnershipLevelListedCategoriesSchedule\] must be                                             
  attached.                                                                                                            

  If Form 8865, Schedule K, Line 17d(2) has a non-zero value, then no more    F8865-058        Multiple     Alert      1120,
  than one \"Foreign Gross Income at Partnership Level Listed Categories                       Documents               1120S
  Schedule\" \[ForeignGrossIncomeAtPartnershipLevelListedCategoriesSchedule\]                                          
  must be attached.                                                                                                    

  If Form 8865, Schedule K, Line 17f(2) has a non-zero value, then            F8865-059        Missing      Alert      1120,
  \"Deductions Listed Categories Schedule\"                                                    Document                1120S
  \[DeductionsListedCategoriesSchedule\] must be attached.                                                             

  If Form 8865, Schedule K, Line 17f(2) has a non-zero value, then no more    F8865-060        Multiple     Alert      1120,
  than one \"Deductions Listed Categories Schedule\"                                           Documents               1120S
  \[DeductionsListedCategoriesSchedule\] must be attached.                                                             

  If Form 8865, Schedule K, Line 17g has a non-zero value, then \"Total       F8865-061        Missing      Alert      1120,
  Foreign Taxes Schedule\" \[TotalForeignTaxesSchedule8865\] must be                           Document                1120S
  attached.                                                                                                            

  If Form 8865, Schedule K, Line 17g has a non-zero value, then no more than  F8865-062        Multiple     Alert      1120,
  one \"Total Foreign Taxes Schedule\" \[TotalForeignTaxesSchedule8865\] must                  Documents               1120S
  be attached.                                                                                                         

  If Form 8865, Schedule K, Line 17h has a non-zero value, then \"Reduction   F8865-063        Missing      Alert      1120,
  in Taxes Schedule\" \[ReductionInTaxesSchedule\] must be attached.                           Document                1120S

  If Form 8865, Schedule K, Line 17h has a non-zero value, then no more than  F8865-064        Multiple     Alert      1120,
  one \"Reduction in Taxes Schedule\" \[ReductionInTaxesSchedule\] must be                     Documents               1120S
  attached.                                                                                                            

  If Form 8865, Schedule K, Line 23 has a non-zero value, then                F8865-065        Missing      Alert      1120,
  \"Distributions of Property Other Than Money Statement\"                                     Document                1120S
  \[DistributionsOfPropertyOtherThanMoneyStatement\] must be attached.                                                 

  If Form 8865, Schedule K, Line 23 has a non-zero value, then no more than   F8865-066        Multiple     Alert      1120,
  one \"Distributions of Property Other Than Money Statement\"                                 Documents               1120S
  \[DistributionsOfPropertyOtherThanMoneyStatement\] must be attached.                                                 

  There can be zero or one \"Other Basis Statement\" \[OtherBasisStatement\]  F8865-067        Multiple     Alert      1120,
  attached to each Form 8865, Schedule D, Part I.                                              Documents               1120S

  There can be zero or one \"Other Basis Statement\" \[OtherBasisStatement\]  F8865-068        Multiple     Alert      1120,
  attached to each Form 8865, Schedule D, Part II.                                             Documents               1120S

  There can be zero or one \"Sale or Exchange of Collectibles Statement\"     F8865-069        Multiple     Alert      1120,
  \[SaleOrExchangeOfCollectiblesStatement\] attached to each Form 8865,                        Documents               1120S
  Schedule D, Part II.                                                                                                 

  There can be zero or one \"REMIC Statement\" \[REMICStatement\] attached to F8865-070        Multiple     Alert      1120,
  each Form 8865, Schedule K, Line 4f.                                                         Documents               1120S

  There can be zero or one \"Low-Income Housing Credit Statement\"            F8865-071        Multiple     Alert      1120,
  \[LowIncomeHousingCreditStatement\] attached to each Form 8865, Schedule K,                  Documents               1120S
  Line 12a(1) or Line 12a(2).                                                                                          

  There can be zero or one \"Qualified Rehabilitation Expenditures            F8865-072        Multiple     Alert      1120,
  Statement\" \[QualifiedRehabilitationExpedituresStatement\] attached to                      Documents               1120S
  each Form 8865, Schedule K, Line 12b                                                                                 

  If Form 8865, Schedule K, Line 13 has a non-zero value, then there must be  F8865-073        Multiple     Reject     1120,
  zero or one Form 6478 attached                                                               Documents               1120S

  If Form 8865, Schedule K, Line 13 has a non-zero value, then there must be  F8865-074        Multiple     Reject     1120,
  zero or one Form 6765 attached.                                                              Documents               1120S

  If Form 8865, Schedule K, Line 13 has a non-zero value, then there must be  F8865-075        Multiple     Alert      1120,
  zero or one Non Conventional Fuel Source Credit Schedule\"                                   Documents               1120S
  \[\"NonconventionalSourceFuelCreditSchedule2\"\] attached.                                                           

  If Form 8865, Schedule K, Line 13 has a non-zero value, then there must be  F8865-076        Multiple     Alert      1120,
  zero or one \"Itemized Other Credit Statement\"                                              Documents               1120S
  \[\"ItemizedOtherCreditsStatement\"\] attached.                                                                      

  If Form 8865, Schedule K, Line 13 has a non-zero value, then one or more    F8865-077        Missing      Reject     1120,
  distinct forms and/or schedule/statement from the following list must be                     Document                1120S
  attached : Form 5884, 6478, 6765, 8820, 8826, 8830, 8834, 8835, 8844, 8845,                                          
  8846, 8847, 8861, 8874, 8881, 8882, 8884, Non Conventional Fuel Source                                               
  Credit Schedule\" \[\"NonconventionalSourceFuelCreditSchedule2\"\],                                                  
  \"Itemized Other Credit Statement\" \[\"ItemizedOtherCreditsStatement\"\].                                           

  There can be zero or one \"Adjusted Gain or Loss Schedule\"                 F8865-078        Multiple     Alert      1120,
  \[AdjustedGainLossSchedule\] attached to each Form 8865, Schedule K, Line                    Documents               1120S
  16b.                                                                                                                 

  There can be zero or one \"Gross Income from Oil, Gas, and Geothermal       F8865-079        Multiple     Alert      1120,
  Properties Statement\" \[GrossIncmOilGasGthrmlPropStmt\] attached to each                    Documents               1120S
  Form 8865, Schedule K, Line 16 d(1).                                                                                 

  There can be zero or one \"Deductions Allocable to Oil, Gas, and Geothermal F8865-080        Multiple     Alert      1120,
  Properties Statement\" \[DedAllcblOilGasGthrmlPropStmt\] attached to each                    Documents               1120S
  Form 8865, Schedule K, Line 16 d(2).                                                                                 

  There can be zero or one \"Other Items and Amounts Statement\"              F8865-081        Multiple     Alert      1120,
  \[OtherItemsAndAmountsStatement\] attached to each Form 8865, Schedule K,                    Documents               1120S
  Line 24.                                                                                                             

  There can be zero or one \"Reconciliation Statement\"                       F8865-082        Multiple     Alert      1120,
  \[ReconciliationStatement\] attached to each Form 8865, Schedule M-2.                        Documents               1120S

  If Form 8865, Schedule L, Line 8b and Line 8d both have a non-zero value,   F8865-083        Multiple     Alert      1120,
  then one \"Itemized Other Investments Schedule\"                                             Documents               1120S
  \[ItemizedOtherInvestmentsSchedule\] must be attached to either Line 8b or                                           
  Line 8d but not both.                                                                                                

  If Form 8865, Schedule L, Line 13b and Line 13d both have a non-zero value, F8865-084        Multiple     Alert      1120,
  then one \"Itemized Other Assets Schedule\" \[ItemizedOtherAssetsSchedule\]                  Documents               1120S
  must be attached to either Line 13(b) or Line 13(c), but not both                                                    

  If Form 8865, Schedule L, Line 17b and Line 17d both have a non-zero value, F8865-085        Multiple     Alert      1120,
  then one \"Itemized Other Current Liabilities Schedule\"                                     Documents               1120S
  \[ItemizedOtherCurrentLiabilitiesSchedule\] must be attached to either Line                                          
  17b or Line 17d, but not both                                                                                        

  If Form 8865, Schedule L, Line 20b and Line 20d both have a non-zero value, F8865-086        Multiple     Alert      1120,
  then one \"Itemized Other Liabilities Schedule\"                                             Documents               1120S
  \[ItemizedOtherLiabilitiesSchedule\] must be attached to either Line 20b or                                          
  Line 20d, but not both                                                                                               

  If Form 8865, Schedule M, Line 2b(a) and Line 2b(b) both have a non-zero    F8865-087        Multiple     Alert      1120,
  value, then one \"Itemized Schedule of Listed Categories\"                                   Documents               1120S
  \[ItemizedListedCategoriesStatement\] must be attached to either Line 2b(a)                                          
  or Line 2b(b) but not both                                                                                           

  If Form 8865, Schedule K, Line 13 has a non-zero value, then there must be  F8865-088        Multiple     Reject     1120,
  zero or one Form 5884 attached.                                                              Documents               1120S

  There can be zero or one Form 3468 attached to each Form 8865. Form 3468    F8865-089        Multiple     Reject     1120,
  can be attached to Form 8865 at 3 locations - Form 8865 itself, Form 8865                    Documents               1120S
  Schedule K Line 12(b), and Form 8865 Schedule K Line 24.                                                             

  There can be zero or one Form 4255 attached to each Form 8865. Form 4255    F8865-090        Multiple     Reject     1120,
  can be attached to Form 8865 and Form 8865 Schedule K Line 24.                               Documents               1120S

  There can be zero or one Form 4797 attached to each Form 8865. Form 4797    F8865-091        Multiple     Reject     1120,
  can be attached to Form 8865 and Form 8865 Schedule K Line 6.                                Documents               1120S

  There can be zero or one Form 5884 attached to each Form 8865. Form 5884    F8865-092        Multiple     Reject     1120,
  can be attached to Form 8865 and Form 8865, Schedule K, Line 13.                             Documents               1120S

  There can be zero or one Form 6478 attached to each Form 8865. Form 6478    F8865-093        Multiple     Reject     1120,
  can be attached to Form 8865 and Form 8865, Schedule K, Line 13.                             Documents               1120S

  There can be zero or one Form 6765 attached to each Form 8865. Form 6765    F8865-094        Multiple     Reject     1120,
  can be attached to Form 8865 and Form 8865, Schedule K, Line 13.                             Documents               1120S

  There can be zero or one Form 8271 attached to each Form 8865. Form 8271    F8865-095        Multiple     Reject     1120,
  can be attached to Form 8865 and Form 8865, Schedule K, Line 24.                             Documents               1120S

  There can be zero or one Form 8586 attached to each Form 8865. Form 8586    F8865-096        Multiple     Reject     1120,
  can be attached to Form 8865, Form 8865, Schedule K Line 12a(1) and Form                     Documents               1120S
  8865, Schedule K Line 12a(2).                                                                                        

  There can be zero or one Form 8825 attached to each Form 8865. Form 8825    F8865-097        Multiple     Reject     1120,
  can be attached to Form 8865 and Form 8865, Schedule K, Line 2.                              Documents               1120S

  If Form 8865 is attached, Schedule N (Form 1120), Line 2 must have a        F8865-098        Missing Data Reject     1120,
  non-zero value.                                                                                                      1120S

  If Form 8865, Schedule M, Line 2b(a) or Line 2b(b) has a non-zero value,    F8865-099        Missing      Alert      1120,
  then \"Itemized Schedule of Listed Categories\"                                              Document                1120S
  \[ItemizedListedCategoriesStatement\] must be attached.                                                              

  If Form 8865, Schedule M, Line 2b(a) or Line 2b(b) has a non-zero value,    F8865-100        Multiple     Alert      1120,
  then no more than one \"Itemized Schedule of Listed Categories\"                             Documents               1120S
  \[ItemizedListedCategoriesStatement\] must be attached.                                                              

  There can be zero or one Form 4255 attached to each Form 8865, Schedule K,  F8865-101        Multiple     Reject     1120,
  Line 24.                                                                                     Documents               1120S

  If Schedule K-1 (Form 8865), Line 4f has a non-zero value, then \"Other     SK1-F8865-001    Missing      Alert      1120,
  Portfolio Income (loss) Statement\" \[OtherPortfolioIncomeLossStatement\]                    Document                1120S
  must be attached.                                                                                                    

  If Schedule K-1 (Form 8865), Line 4f has a non-zero value, then no more     SK1-F8865-002    Multiple     Alert      1120,
  than one \"Other Portfolio Income (loss) Statement\"                                         Documents               1120S
  \[OtherPortfolioIncomeLossStatement\] must be attached.                                                              

  If Schedule K-1 (Form 8865), Line 7 has a non-zero value, then \"Other      SK1-F8865-003    Missing      Alert      1120,
  Income (Loss) Schedule\" \[OtherIncomeLossSchedule\] must be attached.                       Document                1120S

  If Schedule K-1 (Form 8865), Line 7 has a non-zero value, then no more than SK1-F8865-004    Multiple     Alert      1120,
  one \"Other Income (Loss) Schedule\" \[OtherIncomeLossSchedule\] must be                     Documents               1120S
  attached.                                                                                                            

  If Schedule K-1 (Form 8865), Line 8 has a non-zero value, then \"Charitable SK1-F8865-005    Missing      Alert      1120,
  Contributions Statement\" \[CharitableContributionsStatement2\] must be                      Document                1120S
  attached.                                                                                                            

  If Schedule K-1 (Form 8865), Line 8 has a non-zero value, then no more than SK1-F8865-006    Multiple     Alert      1120,
  one \"Charitable Contributions Statement\"                                                   Documents               1120S
  \[CharitableContributionsStatement2\] must be attached.                                                              

  If Schedule K-1 (Form 8865), Line 10 has a non-zero value, then \"Itemized  SK1-F8865-007    Missing      Alert      1120,
  Deductions Related to Portfolio Income Statement\"                                           Document                1120S
  \[ItemizedDeductionsPortfolioIncomeLossStatement\] must be attached.                                                 

  If Schedule K-1 (Form 8865), Line 10 has a non-zero value, then no more     SK1-F8865-008    Multiple     Alert      1120,
  than one \"Itemized Deductions Related to Portfolio Income Statement\"                       Documents               1120S
  \[ItemizedDeductionsPortfolioIncomeLossStatement\] must be attached.                                                 

  If Schedule K-1 (Form 8865), Line 11 has a non-zero value, then \"Itemized  SK1-F8865-009    Missing      Alert      1120,
  Other Deductions Schedule\" \[ItemizedOthedDeductionsSchedule2\] must be                     Document                1120S
  attached.                                                                                                            

  If Schedule K-1 (Form 8865), Line 11 has a non-zero value, then no more     SK1-F8865-010    Multiple     Alert      1120,
  than one \"Itemized Other Deductions Schedule\"                                              Documents               1120S
  \[ItemizedOthedDeductionsSchedule2\] must be attached.                                                               

  If Schedule K-1 (Form 8865), Line 16e has a non-zero value, then \"Other    SK1-F8865-011    Missing      Alert      1120,
  Adjustments and Tax Preference Items Schedule\"                                              Document                1120S
  \[OtherAdjustmentsAndTaxPreferenceItemsSchedule\] must be attached.                                                  

  If Schedule K-1 (Form 8865), Line 16e has a non-zero value, then no more    SK1-F8865-012    Multiple     Alert      1120,
  than one \"Other Adjustments and Tax Preference Items Schedule\"                             Documents               1120S
  \[OtherAdjustmentsAndTaxPreferenceItemsSchedule\] must be attached                                                   

  If Schedule K-1 (Form 8865), Line 17d(2) has a non-zero value, then         SK1-F8865-013    Missing      Alert      1120,
  \"Foreign Gross Income at Partnership Level Listed Categories Schedule\"                     Document                1120S
  \[ForeignGrossIncomeAtPartnershipLevelListedCategoriesSchedule\] must be                                             
  attached.                                                                                                            

  If Schedule K-1 (Form 8865), Line 17d(2) has a non-zero value, then no more SK1-F8865-014    Multiple     Alert      1120,
  than one \"Foreign Gross Income at Partnership Level Listed Categories                       Documents               1120S
  Schedule\" \[ForeignGrossIncomeAtPartnershipLevelListedCategoriesSchedule\]                                          
  must be attached.                                                                                                    

  If Schedule K-1 (Form 8865), Line 17 f(2) has a non-zero value, then        SK1-F8865-015    Missing      Alert      1120,
  \"Deductions Listed Categories Schedule\"                                                    Document                1120S
  \[DeductionsListedCategoriesSchedule\] must be attached.                                                             

  If Schedule K-1 (Form 8865), Line 17 f(2) has a non-zero value, then no     SK1-F8865-016    Multiple     Alert      1120,
  more than one \"Deductions Listed Categories Schedule\"                                      Documents               1120S
  \[DeductionsListedCategoriesSchedule\] must be attached.                                                             

  If Schedule K-1 (Form 8865), Line 17h has a non-zero value, then            SK1-F8865-017    Missing      Alert      1120,
  \"Reduction in Taxes Schedule\" \[ReductionInTaxesSchedule\] must be                         Document                1120S
  attached.                                                                                                            

  If Schedule K-1 (Form 8865), Line 17h has a non-zero value, then no more    SK1-F8865-018    Multiple     Alert      1120,
  than one \"Reduction in Taxes Schedule\" \[ReductionInTaxesSchedule\] must                   Documents               1120S
  be attached.                                                                                                         

  If Schedule O (Form 8865), Part III checkbox \"Yes\" is checked, then       SO-F8865-001     Missing      Alert      1120,
  \"Transfer Statement\" \[TransferStatement\] must be attached                                Document                1120S

  If Schedule O (Form 8865), Part III checkbox \"Yes\" is checked, then no    SO-F8865-002     Multiple     Alert      1120,
  more than one \"Transfer Statement\" \[TransferStatement\] must be                           Documents               1120S
  attached.                                                                                                            

  There can be zero or one \"Contributed Property Statement\"                 SO-F8865-003     Multiple     Alert      1120,
  \[ContributedPropertyStatement\] attached to Schedule O(Form 8865), Part                     Documents               1120S
  II, column (a) for each disposition in Part II, \"Dispositions Reportable                                            
  Under Section 6038B\".                                                                                               

  There can be zero or one \"Dates of Transfer Statement\"                    SO-F8865-004     Multiple     Alert      1120,
  \[DatesOfTransferStatement\] attached to Schedule O(Form 8865), Part II,                     Documents               1120S
  column (b) for each disposition in Part II, \"Dispositions Reportable Under                                          
  Section 6038B\".                                                                                                     

  There can be zero or one \"Amount of Recapture Calculation Statement\"      SO-F8865-005     Multiple     Alert      1120,
  \[AmtOfRecaptureCalculationStmt\] attached to Schedule O(Form 8865), Part                    Documents               1120S
  II, column (h) for each disposition in Part II, \"Dispositions Reportable                                            
  Under Section 6038B\".                                                                                               

  Tax payer\'s Day Time Phone Number in IRS Payment Record cannot equal all   FPYMT-001        Incorrect    Reject     1120,
  zeros.                                                                                       Data                    1120S

  \"Payment Amount\" in the IRS Payment Record must not be greater than Form  FPYMT-002        Incorrect    Reject     1120
  1120, Line 34.                                                                               Data                    

  \"Payment Amount\" in the IRS Payment Record must not be greater than Form  FPYMT-003        Incorrect    Reject     1120S
  1120S, Line 25.                                                                              Data                    

  If the timestamp in the GTX key is on or before the due date of the return  FPYMT-004        Incorrect    Reject     1120,
  (two and one half months after the \"Ending Tax Period Date\" in the Return                  Data                    1120S
  Header), then the \"Requested Payment Date\" in the IRS Payment Record must                                          
  be on or before the due date of the return.                                                                          

  If the timestamp in the GTX key is after the due date of the return (two    FPYMT-005        Incorrect    Reject     1120,
  and one half months after the \"Ending Tax Period Date\" in the Return                       Data                    1120S
  Header), then the \"Requested Payment Date\" in the IRS Payment Record must                                          
  be the date the return was received by the IRS.                                                                      

  \"Payment Amount\" in the IRS Payment Record must be greater than zero.     FPYMT-006        Incorrect    Reject     1120,
                                                                                               Data                    1120S

  \"Tax Period Ending Date\" in the Return Header must equal one of the       R0000-001        Incorrect    Reject     1120,
  following values for the processing year 2004- (\"20031231\", \"20040131\"                   Data                    1120S
  , \"20040229\" ,\"20040331\", \"20040430\" , \"20040531\", \"20040630\",                                             
  \"20040731\" , \"20040831\" , \"20040930\" ,\"20041031\", \"20041130\").                                             

  The return type must be specified for each return in the return header.     R0000-002        Missing Data Fatal      1120,
                                                                                                                       1120S

  The (return) version must be specified for each return in the return        R0000-003        Missing Data Fatal      1120,
  header.                                                                                                              1120S

  The return type and the version specified (for a return) in the return      R0000-004        Data         Fatal      1120,
  header must match the return type and the version supported by the                           Mismatch                1120S
  Modernized e-File system.                                                                                            

  For each return transmitted, the return type specified in the transmission  R0000-005        Data         Fatal      1120,
  manifest must match the return type specified in the return header.                          Mismatch                1120S

  The fourth and fifth digit of the Zip Code of the business address in the   R0000-006        Incorrect    Reject     1120,
  Return Header cannot both be zeros (\"00\"), except when the Zip code is                     Data                    1120S
  20500.                                                                                                               

  For US Addresses, the first five digits of the Zip Code of the business     R0000-007        Incorrect    Reject     1120,
  address in the Return Header must be within the valid ranges of zip codes                    Data                    1120S
  listed for the corresponding State Abbreviation in Publication (IRS to                                               
  provide Publication Number).                                                                                         

  Bank Account Number in Direct Deposit and IRS Payment Record must not equal R0000-008        Incorrect    Reject     1120,
  all zero(s).                                                                                 Data                    1120S

  If Name of the Preparer is provided in the Return Header ( \"Name\" of the  R0000-009        Missing Data Reject     1120,
  \"Preparer\" has a value), then either SSN or PTIN of the Preparer or EIN                                            1120S
  of the Preparer Firm must have a value.                                                                              

  If Name of the Preparer Firm is provided in the Return Header (             R0000-010        Missing Data Reject     1120,
  \"PreparerFirmBusinessName\" has a value) , then either SSN or PTIN of the                                           1120S
  Preparer or EIN of the Preparer Firm must have a value.                                                              

  If the Address of the Preparer Firm is provided in the Return Header        R0000-011        Missing Data Reject     1120,
  (\"PreparerFirmAddress\" has a value), then either SSN or PTIN of the                                                1120S
  Preparer or EIN of the Preparer Firm must have a value.                                                              

  If Phone of the Preparer in the Return Header has a value, then either SSN  R0000-012        Missing Data Reject     1120,
  or PTIN of the Preparer or EIN of the Preparer Firm must have a value.                                               1120S

  If checkbox \"Self Employed\" of the Preparer in the Return Header has a    R0000-013        Missing Data Reject     1120,
  value, then either SSN or PTIN of the Preparer or EIN of the Preparer Firm                                           1120S
  must have a value.                                                                                                   

  SSN of the Preparer in the Return Header cannot be all zeros or all nines.  R0000-014        Incorrect    Reject     1120,
                                                                                               Data                    1120S

  EIN of the Preparer Firm in the Return Header must not equal all zeros or   R0000-015        Incorrect    Reject     1120,
  all nines.                                                                                   Data                    1120S

  Bank Account Number in IRS Payment Record must not equal all zeros or all   R0000-016        Incorrect    Reject     1120,
  blanks.                                                                                      Data                    1120S

  If the element \'AuthorizeThirdParty\' in the Return Header has a value of  R0000-017        Missing Data Reject     1120,
  \"Yes\" indicated, then the element \'Phone\' (in the parent element                                                 1120S
  \'Preparer\') must have a value.                                                                                     

  The eight numeric digits of the PTIN (of the Preparer) following the letter R0000-018        Incorrect    Reject     1120,
  P, must not equal all zeros or all nines in the Return Header.                               Data                    1120S

  The number of return documents (forms, schedules, and supporting documents) R0000-019        Data         Reject     1120,
  included in the return must equal the document count specified in the                        Mismatch                1120S
  Return Data (ReturnData element of CorporateReturn).                                                                 

  If the Business has a US address in the Return Header and State             R0000-020        Incorrect    Reject     1120,
  Abbreviation has the value \"AA\" then the first three digits of the zip                     Data                    1120S
  code must be 340.                                                                                                    

  The Employer Identification Number (EIN) of the business in the Return      R0000-021        Incorrect    Reject     1120,
  Header must not equal all zeros or all nines.                                                Data                    1120S

  If the Business has a US address in the Return Header and State             R0000-022        Incorrect    Reject     1120,
  Abbreviation has the value \"AE\" then the first three digits of the zip                     Data                    1120S
  code must be in the range 090 - 098.                                                                                 

  If the Business has a US address in the Return Header and if the value of   R0000-023        Incorrect    Reject     1120,
  City is \"APO\" or \"FPO\", then the value of State must equal \"AA\",                       Data                    1120S
  \"AE\" or \"AP\".                                                                                                    

  If the Business has a US address in the Return Header and State             R0000-024        Incorrect    Reject     1120,
  Abbreviation has the value \"AP\" then first three digits of the zip code                    Data                    1120S
  must be in the range 962 - 966.                                                                                      

  If \'MultipleSoftwarePackagesUsed\' in the Return Header has a choice of    R0000-025        Missing Data Reject     1120,
  \'Yes\' indicated, then \'softwareId\' must be provided for each return                                              1120S
  document(Form or Schedule) in the return ( attribute \'softwareId\' of the                                           
  document must have a value).                                                                                         

  If a binary attachment is present in the return, a description must be      R0000-026        Missing Data Reject     1120,
  provided for the binary attachment (the MIME header Content-Description                                              1120S
  must have a non-null value).                                                                                         

  There was a problem with IRS systems that prevented the return from being   R0000-027        System Error Reject     1120,
  processed electronically. Please contact the Help Desk.                                                              1120S

  The return type indicated in the return header must match the return type   R0000-900        Database     Reject     1120,
  established with the IRS for the EIN                                                         Validation              1120S
                                                                                               Error                   

  Corp EIN \"EIN(Business)\" and Name Control \"BusinessNameControl\" in the  R0000-901        Database     Reject     1120,
  Return Header must match data in the e-File database.                                        Validation              1120S
                                                                                               Error                   

  Taxpayer TIN in the Return Header must not be the same as a TIN of a        R0000-902        Duplicate    Fatal      1120,
  previously accepted electronic return of the same return type for the                        Condition               1120S
  current year.                                                                                                        

  Taxpayer TIN in the Return Header must not be the same as a TIN of a        R0000-903        Duplicate    Fatal      1120,
  previously accepted paper return of the same return type for the current                     Condition               1120S
  year.                                                                                                                

  Software ID in the Return Header must have passed testing for the return    R0000-904        Database     Fatal      1120,
  type and tax year.                                                                           Validation              1120S
                                                                                               Error                   

  Electronic Filing Identification Number (EFIN) in the Return Header must be R0000-905        Database     Fatal      1120,
  listed in the e-File database and in accepted status.                                        Validation              1120S
                                                                                               Error                   

  Routing Transit Number (RTN) included in the return must be present in the  R0000-906        Database     Reject     1120,
  e-File database.                                                                             Validation              1120S
                                                                                               Error                   

  The ReturnId in the Return Header must not be the same as the ReturnId on a R0000-907        Duplicate    Reject     1120,
  previously accepted electronic return for the current tax year(the year for                  Condition               1120S
  which the return is being filed). The ReturnId will be 20 positions in                                               
  length consisting of the following format: EFIN (6 digits), YYYY (4                                                  
  digits), Julian Date (3 digits), sequence number (7 digits).                                                         

  The \'production\' e-File system must not process transmission files whose  T0000-001        Data         Fatal      1120,
  \'process type\' is set to \'test\'.                                                         Mismatch                1120S

  The \'test\' e-File system must not process transmission files whose        T0000-002        Data         Fatal      1120,
  \'process type\' is set to \'production\'.                                                   Mismatch                1120S

  The number of returns indicated in the transmission manifest must equal the T0000-003        Data         Fatal      1120,
  number of returns included in the transmission file.                                         Mismatch                1120S

  The transmission version specified in the transmission header for the       T0000-004        Incorrect    Fatal      1120,
  transmission (structure) must match a supported version of the transmission                  Data                    1120S
  (structure).                                                                                                         

  The transmission version must be specified in the transmission header of    T0000-005        Missing Data Fatal      1120,
  the transmission file.                                                                                               1120S

  The ETIN used to logon to EMS must match the ETIN found in the transmission T0000-006        Data         Fatal      1120,
  header                                                                                       Mismatch                1120S

  Transmission cannot be a duplicate of a previously accepted transmission.   T0000-900        Duplicate    Fatal      1120,
                                                                                               Condition               1120S

  If the ETIN in the transmission header is in \"test\" status in the e-File  T0000-901        Database     Fatal      1120,
  database, then only transmission files identified as being \"test\"                          Validation              1120S
  transmissions must be processed by the e-File system.                                        Error                   

  If the ETIN in the transmission header is in \"production\" status in the   T0000-902        Database     Fatal      1120,
  e-File database, then only transmission files identified as being                            Validation              1120S
  \"production\" transmissions must be processed by the e-File system.                         Error                   

  Data values for elements must conform to the length specified for them in   X0000-001        Invalid Data Reject     1120,
  the schema                                                                                   Length                  1120S

  Data values for elements must conform to the format specified for them in   X0000-002        Invalid Data Reject     1120,
  the schema.                                                                                  Format                  1120S

  Data values for elements must conform to the type specified for them in the X0000-003        Invalid Data Reject     1120,
  schema.                                                                                      Type                    1120S

  Data values for elements must contain only values allowed for them in the   X0000-004        Incorrect    Reject     1120,
  schema.                                                                                      Data                    1120S

  The Return and the Transmission (XML) Documents must conform to the version X0000-005        XML Error    Fatal      1120,
  of the XML Schema they specify. The version for the transmission document                                            1120S
  is specified in the Transmission Header. The version of the return document                                          
  is specified in the root element of the return.                                                                      

  MIME Header fields must conform to the specification for the transmission   X0000-006        XML Error    Fatal      1120,
  file published by the IRS.                                                                                           1120S

  The namespace declarations in the root element of the SOAP Envelope (the    X0000-007        XML Error    Fatal      1120,
  \'Envelope\' element) must be as follows: The default namespace shall be                                             1120S
  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\"                                                                              
  (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.                                                                          

  The namespace declarations in the root element of the return                X0000-008        XML Error    Fatal      1120,
  (\'CorporateReturn\' element) must be as follows:The default namespace                                               1120S
  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\"                                                                              
  (xmlns:efile=\"http://www.irs.gov/efile\").                                                                          

  The SOAP envelope structure in the Transmission file must conform to the    X0000-009        XML Error    Fatal      1120,
  SOAP 1.1 specification.                                                                                              1120S

  The location specified for a return in the transmission manifest must be    X0000-010        Incorrect    Fatal      1120,
  found in the transmission file.                                                              Data                    1120S

  The \'Content -Type\' MIME Header for the return must be \'text/xml\'.      X0000-011        Incorrect    Fatal      1120,
                                                                                               Data                    1120S

  The \'Content -Type\' MIME Header for the binary attachments must be of     X0000-012        Incorrect    Fatal      1120,
  type \'PDF\'.                                                                                Data                    1120S
  ----------------------------------------------------------------------------------------------------------------------------

**SECTION TWO**

**RULES ENFORCED BY SCHEMA VALIDATOR -- TAX YEAR 2001**

  -------------------------------------------------------------------------------
  Requirements                                                Rule Number Tax
                                                                          Type
  ----------------------------------------------------------- ----------- -------
  The Employer Identification Number (EIN) of the business in X0000-001   1120,
  the Return Header must be 9 digits long and cannot equal                1120S
  all blanks.                                                             

  SSN of the Preparer in the Return Header must be numeric    X0000-001   1120,
  and 9 digits long                                                       1120S

  EIN of the Preparer Firm in the Return Header must be       X0000-001   1120,
  numeric and 9 digits long.                                              1120S

  The EIN of the Subsidiary Corporation must be 9 digits long X0000-001   1120
  and cannot equal all blanks.                                            

  Electronic Filing Identification Number (EFIN) in the       X0000-002   1120,
  Return Header must be numeric and 6 digits in length.                   1120S

  Routing Number(RTN) must contain nine numeric digits.       X0000-002   1120,
                                                                          1120S

  PTIN of the Preparer in the Return Header must begin with a X0000-002   1120,
  \"P\" followed by 8 numeric digits.                                     1120S

  Form 8050 Line 2 (Account Number) must be alphanumeric      X0000-003   1120,
  (i.e., contain characters A-Z, a-z, 0-9 and hyphens only).              1120S

  Form 8609, Line 4 must be zero or greater.                  X0000-003   1120,
                                                                          1120S

  If a money amount field has a value, it must be a whole     X0000-003   1120,
  dollar amount (no cents).                                               1120S

  When date fields have a value, they must contain numeric    X0000-003   1120,
  characters in the following formats, unless otherwise                   1120S
  specified:Year fields with a length of four positions =                 
  YYYY, date fields with six positions = YYYYMM, date fields              
  with eight positions = YYYYMMDD unless otherwise specified              

  Form 6765, Line 3 cannot be less than zero.                 X0000-003   1120,
                                                                          1120S

  Form 6765, Line 12 cannot be less than zero.                X0000-003   1120,
                                                                          1120S

  Form 6765, Line 19 cannot be less than zero.                X0000-003   1120,
                                                                          1120S

  Form 6765, Line 28 cannot be less than zero.                X0000-003   1120,
                                                                          1120S

  Form 6765, Line 30 cannot be less than zero.                X0000-003   1120,
                                                                          1120S

  Form 6765, Line 33 cannot be less than zero.                X0000-003   1120,
                                                                          1120S

  Form 6765, Line 51 cannot be less than zero.                X0000-003   1120,
                                                                          1120S

  Form 1120S, Item G must have a non-zero value.              X0000-003   1120S

  For numeric fields that can contain a literal value, only   X0000-004   1120,
  significant characters are transmitted.                                 1120S

  Name Control of the business can contain only the           X0000-004   1120,
  characters A-Z, a-z, 0-9, hyphen and ampersand. Blanks may              1120S
  be present only as the last three positions of the Name                 
  Control. The Name Control cannot contain leading or                     
  embedded spaces.                                                        

  The first two positions of the Routing Transit Number (RTN) X0000-004   1120,
  must be 01 through 12, or 21 through 32.                                1120S

  Foreign Country Codes must be within the valid range in the X0000-004   1120,
  Foreign Country Code Chart in Publication (IRS to provide               1120S
  Publication Number).                                                    

  The State Abbreviation of the business address in the       X0000-004   1120,
  Return Header must be consistent with the standard state                1120S
  abbreviations issued by the US Postal Service. Refer to                 
  Publication (IRS to provide Publication Number)                         

  Principal Business Activity Code (PBA), also known as North X0000-004   1120,
  American Industry Classification System (NAICS) codes, must             1120S
  be within the valid range 111100 - 813000.                              

  Bank Account Number in IRS Payment Record can have a        X0000-004   1120,
  maximum length of 17 characters and can contain only the                1120S
  characters A-Z, a-z, 0-9 and hyphens.                                   

  Name Control of the Business can contain only the           X0000-004   1120
  characters A-Z, a-z, 0-9, hyphen and ampersand.                         

  AddressLine1 and AddressLine2 of the BusinessAddress in the X0000-004   1120,
  Return Header can contain only the characters A-Z, a-z,                 1120S
  0-9, single space, hyphen(-) and slash(/). The left most                
  position must contain an alpha or numeric character. They               
  cannot contain leading space, trailing space or adjacent                
  spaces.                                                                 

  BusinessNameLine1 of the Business Name in the Return Header X0000-004   1120,
  can contain only the characters A-Z, a-z, 0-9, space,                   1120S
  ampersand and hyphen. It cannot have leading or consecutive             
  embedded spaces.                                                        

  BusinessNameLine 2 of the Business Name in the Return       X0000-004   1120,
  Header can contain only the characters A-Z, a-z, 0-9,                   1120S
  space, ampersand and hyphen. It cannot have leading or                  
  consecutive embedded spaces.                                            

  Type of Account in IRS Payment Record must equal \"1\" or   X0000-004   1120,
  \"2\".                                                                  1120S

  If the number of Schedules and Forms exceeds the maximum    X0000-005   1120,
  number permitted for that Schedule or Form, the return will             1120S
  be rejected. Refer to Section 8 of this RIS for the maximum             
  number of schedules/forms permitted in an electronically                
  filed tax return.                                                       

  Electronic Filing Identification Number (EFIN) in the       X0000-005   1120,
  Return Header is a required field.                                      1120S

  The Employer Identification Number (EIN) of the business in X0000-005   1120,
  the Return Header is a required field.                                  1120S

  Name Control of the business in the Return Header is a      X0000-005   1120,
  required field                                                          1120S

  The first five digits of the Zip Code of the business       X0000-005   1120,
  address in the Return Header are required.                              1120S

  The State Abbreviation of the business address in the       X0000-005   1120,
  Return Header is a required field.                                      1120S

  On Form 4466, item B both checkboxes \"Form1120\" and       X0000-005   1120,
  \"Other\" must not be checked.                                          1120S

  Tax payer\'s Day Time Phone Number in IRS Payment Record    X0000-005   1120,
  must be provided and cannot equal all blanks.                           1120S

  Bank Account Number in IRS Payment Record is a required     X0000-005   1120,
  field.                                                                  1120S

  In Form 1120S, Schedule B, Line 1, only one of the          X0000-005   1120S
  checkboxes - \"Cash\", \"Accrual\" or \"Other (Specify)\"               
  must be checked.                                                        

  Form 8609, Line 4 is a required field.                      X0000-005   1120,
                                                                          1120S

  Transmitter ETIN in the Transmission Header is a required   X0000-005   1120,
  field                                                                   1120S

  Form 5472, Part III, Line 1a must have a value.             X0000-005   1120,
                                                                          1120S

  On Form 8832, one of the checkboxes on Line 1a or Line 1b   X0000-005   1120
  must be checked.                                                        

  On Form 8832, both check boxes on Line 1a and Line 1b must  X0000-005   1120
  not be checked.                                                         

  On Form 8609, one of the checkboxes 6a, 6b, 6c, 6d or 6e    X0000-005   1120,
  must be checked.                                                        1120S

  On Form 8609, more than one of the checkboxes 6a, 6b, 6c,   X0000-005   1120,
  6d or 6e must not be checked.                                           1120S

  On Form 8609, Part II, Jurat (the signature section), one   X0000-005   1120,
  of the checkboxes \"has\" or \"has not\" must be checked.               1120S

  On Form 8609, Part II, Jurat (the signature section), both  X0000-005   1120,
  checkboxes \"has\" and \"has not\" must not be checked.                 1120S

  Form 8865, Schedule K, Line 17g - Both checkboxes \"Paid\"  X0000-005   1120,
  and \"Accrued\" must not be checked.                                    1120S

  Schedule K-1 (Form 8865), Line 17g - Both checkboxes        X0000-005   1120,
  \"Paid\" and \"Accrued\" must not be checked.                           1120S

  On Schedule O (Form 8865), Part III, one of the checkboxes  X0000-005   1120,
  \"Yes\" or \"No\" must be checked.                                      1120S

  Form 851, Part I Corporation Number (Parent and Subsidiary) X0000-005   1120
  and Part II, Principal Business Activity code (third                    
  column, repeating group corp number 2) must have a non-zero             
  value for each subsidiary corporation.                                  

  For each Subsidiary Corporation in Form 851, Part I, name   X0000-005   1120
  control must be provided.                                               

  BusinessNameLine1 of the Business Name in the Return Header X0000-005   1120,
  is a required field.                                                    1120S

  Form 8050, Line 1 Routing Transit Number must have a value. X0000-005   1120,
                                                                          1120S

  Form 8050, Line 2 Depositor Account Number must have a      X0000-005   1120,
  value.                                                                  1120S

  Form 8050, Line 3, either checkbox \"Checking\" or checkbox X0000-005   1120,
  \"Savings\" must be checked.                                            1120S

  Form 8050, Line 3, both checkboxes \"Checking\" and         X0000-005   1120,
  \"Savings\" must not be checked                                         1120S

  The electronic postmark in the transmission manifest must   X0000-005   1120,
  provide date, time and time zone information                            1120S

  If the Business address in the Return Header is a foreign   X0000-005   1120,
  address, then AddressLine1 and country must be provided in              1120S
  the address.                                                            

  Form 1120S, Item B must have a value.                       X0000-005   1120S

  Shareholder name and shareholder Namecontrol must be        X0000-005   1120S
  provided in Schedule K-1(Form 1120S).                                   

  Shareholder name and shareholder Namecontrol must be        X0000-005   1120S
  correctly formatted in Schedule K-1(Form 1120S)                         

  AddressLine1 of the BusinessAddress in the Return Header    X0000-005   1120,
  must be provided.                                                       1120S

  The city of the business address in the Return Header is a  X0000-005   1120,
  required field.                                                         1120S

  For each Subsidiary Corporation in Form 851, Part I, EIN    X0000-005   1120
  must be provided.                                                       

  Form 1120 must be present in the 1120 return                X0000-005   1120

  Form 1120S must be present in the1120S return               X0000-005   1120S
  -------------------------------------------------------------------------------