**1120x BUSINESS RULES - RELEASE 1, TAX YEAR 2003**

**Version 2003V07**

  -------------------------------------------------------------------------------------------------------------------------
  Rule Number     Rule Text                                                    Error         Severity   Tax Type Change
                                                                               Category                          from
                                                                                                                 2003V06 to
                                                                                                                 2003V07
  --------------- ------------------------------------------------------------ ------------- ---------- -------- ----------
  F1120-002       If Form 1120, Checkbox A2 \"Personal Holding Company\" is    Missing       Reject     1120     
                  checked, then Schedule PH (Form 1120) must be attached.      Document                          

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

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

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

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

  F1120-018       When Form 1120, Line 31\[TotalTax\] plus(+) Line             Math Error    Reject     1120     
                  33\[EstimatedTaxPenalty\] 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.                                                            

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

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

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

  F1120-025       If EFW (Electronic Funds Withdrawal) Indicator in the Return Missing       Reject     1120,    
                  Header is checked, then an IRS Payment Record must be        Document                 1120S,   
                  attached to the return.                                                               1120     
                                                                                                        POL,     
                                                                                                        8868     

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

  F1120-030       When Form 1120, Line 31\[TotalTax\] plus(+) Line             Math Error    Reject     1120     
                  33\[EstimatedTaxPenalty\] 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.                                           

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

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

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

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

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

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

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

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

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

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

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

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

  F1120-060       Form 1120, Schedule J, Line 4 must equal Form 4626, Line 14. Data Mismatch Reject     1120     

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

  F1120-119       If two or more distinct forms from the list (Form 3468, Form Missing       Reject     1120     
                  5884, Form 6478, Form 6765, Form 8586, Form 8820, Form 8826, Document                          
                  Form 8830, Form 8835, 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.                                                   

  F1120-120       If two or more distinct forms from the list (Form 3468, Form Multiple      Reject     1120     
                  5884, Form 6478, Form 6765, Form 8586, Form 8820, Form 8826, Documents                         
                  Form 8830, Form 8835, 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.                                              

  F1120-122       There can be no more than one Form 3468 attached to Form     Multiple      Reject     1120     
                  1120.                                                        Documents                         

  F1120-123       There can be no more than one Form 4255 attached to Form     Multiple      Reject     1120     
                  1120.                                                        Documents                         

  F1120-124       There can be no more than one Form 4797 attached to Form     Multiple      Reject     1120     
                  1120.                                                        Documents                         

  F1120-125       There can be no more than one Form 5884 attached to Form     Multiple      Reject     1120     
                  1120.                                                        Documents                         

  F1120-126       There can be no more than one Form 6478 attached to Form     Multiple      Reject     1120     
                  1120.                                                        Documents                         

  F1120-127       There can be no more than one Form 6765 attached to Form     Multiple      Reject     1120     
                  1120.                                                        Documents                         

  F1120-128       There can be no more than one Form 8271 attached to Form     Multiple      Reject     1120     
                  1120                                                         Documents                         

  F1120-129       There can be no more than one Form 8586 attached to Form     Multiple      Reject     1120     
                  1120.                                                        Documents                         

  F1120-149       If Form 1120, Schedule K Line 7 has a choice of \'Yes\'      Missing Data  Reject     1120     
                  indicated, then Line 7b must have a value.                                                     

  F1120-152       If Direct Deposit Indicator in the Return Header is checked, Multiple      Reject     1120,    
                  then no more than one Form 8050 must be attached to the      Documents                1120S    
                  return.                                                                                        

  F1120-154       Form 1120, Line 33 must equal Form 2220, Line 36.            Data Mismatch Reject     1120     

  F1120-218       There may be no more than one binary attachment titled       Multiple      Reject     1120     
                  \"Form 1120-L\" present in the return.                       Documents                         

  F1120-219       If Form 1120, Schedule K, Line 13 does not have a choice of  Missing Data  Reject     1120     
                  \"Yes\" indicated, then Form 1120, Schedule L, Line 15d must                                   
                  have a value.                                                                                  

  F1120-220       If Form 1120, Schedule K, Line 13, does not have a choice of Missing Data  Reject     1120     
                  \"Yes\" indicated, then Form 1120, Schedule M-1, Line 10                                       
                  must have a value.                                                                             

  F1120-221       If Form 1120, Schedule K, Line 13, does not have a choice of Missing Data  Reject     1120     
                  \"Yes\" indicated, then Form 1120, Schedule M-2, Line 8 must                                   
                  have a value.                                                                                  

  F1120-222       If a \"Protective Statement\" is attached to the tax return, Missing       Reject     1120,    
                  then one or more Forms 8621 must be attached to the return.  Document                 1120S    

  F1120-225       If the state code of the Filer\'s address in the Return      Incorrect     Reject     1120,    
                  Header is one of the following codes: AS, FM, GU, MH, MP,    Data                     1120S    
                  PW, PR, VI, then the return cannot be filed electronically.                                    

  F1120-226       If Form 1120, Schedule J, Line 1 checkbox is checked, then   Missing Data  Reject     1120     New
                  Form 1120, Schedule J, Line 2a(1), Line 2a(2) and Line 2a(3)                                   
                  must have a value.                                                                             

  F1120-227       If Form 1120, Schedule J, Line 2a(1) or Line 2a(2) or Line   Missing Data  Reject     1120     New
                  2a(3) has a value, then Form 1120, Schedule J, Line 1                                          
                  checkbox must be checked.                                                                      

  F1120-228       If Schedule PH (Form 1120) is present in the return, then    Missing Data  Reject     1120     New
                  Form 1120, Checkbox A2 \"Personal Holding Company\" must be                                    
                  checked.                                                                                       

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

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

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

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

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

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

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

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

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

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

  F1120S-018      When Form 1120S, Line 22c\[TotalTax\] plus(+) Line           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.                                                            

  F1120S-019      When Form 1120S, Line 22c\[TotalTax\] plus(+) Line 24        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.                                           

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

  F1120S-115      There can be no more than one Form 3468 attached to Form     Multiple      Reject     1120S    
                  1120S.                                                       Documents                         

  F1120S-116      There can be no more than one Form 4255 attached to Form     Multiple      Reject     1120S    
                  1120S.                                                       Documents                         

  F1120S-117      There can be no more than one Form 4797 attached to Form     Multiple      Reject     1120S    
                  1120S.                                                       Documents                         

  F1120S-118      There can be no more than one Form 5884 attached to Form     Multiple      Reject     1120S    
                  1120S.                                                       Documents                         

  F1120S-119      There can be no more than one Form 6478 attached to Form     Multiple      Reject     1120S    
                  1120S.                                                       Documents                         

  F1120S-120      There can be no more than one Form 6765 attached to Form     Multiple      Reject     1120S    
                  1120S.                                                       Documents                         

  F1120S-121      There can be no more than one Form 8271 attached to Form     Multiple      Reject     1120S    
                  1120S.                                                       Documents                         

  F1120S-122      There can be no more than one Form 8586 attached to Form     Multiple      Reject     1120S    
                  1120S.                                                       Documents                         

  F1120S-123      There can be no more than one Form 8825 attached to Form     Multiple      Reject     1120S    
                  1120S.                                                       Documents                         

  F1120S-137      If Form 1120S, Schedule K, Line 12b(1) and Line 12b(2) have  Multiple      Reject     1120S    
                  a non-zero value, then no more than one Form 8586 must be    Documents                         
                  attached to either Line 12b(1) or 12b(2) but not both.                                         

  F1120S-139      Form 1120S, Line 24 must equal Form 2220, Line 36.           Data Mismatch Reject     1120S    

  F1120S-184      If Form 1120S, Sch B, Line 9 does not have a choice of       Missing Data  Reject     1120S    
                  \"Yes\" indicated, then Form 1120S, Schedule L, Line 15d                                       
                  must have a value.                                                                             

  F1120S-185      If Form 1120S, Sch B, Line 9 does not have a choice of       Missing Data  Reject     1120S    
                  \"Yes\" indicated, then Form 1120S, Schedule M-1, Line 8                                       
                  must have a value.                                                                             

  F1120S-186      If Form 1120S, Schedule K, Line 4d(2) has a non-zero value,  Missing       Reject     1120S    
                  then Schedule D (Form 1120S) must be attached                Document                          

  F1120S-187      If Form 1120S, Schedule K, Line 4e(2) has a non-zero value,  Missing       Reject     1120S    
                  then Schedule D (Form 1120S) must be attached.               Document                          

  F3468-003       If Form 3468, Line 1c, \"Certified Historic Structures\" has Missing Data  Reject     1120,    
                  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.                                                                  

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

  F4797-003       If Form 4797, Line 9 (g) has a non-zero value, then Schedule Data Mismatch Reject     1120     
                  D(Form 1120), Line 7 must equal Form 4797, Line 9 (g).                                         

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

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

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

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

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

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

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

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

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

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

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

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

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

  F6478-002       If Form 6478, Line 1(a) has a value, then the value must be  Incorrect     Reject     1120,    
                  greater than or equal to 0 (zero) and less than or equal to  Data                     1120S    
                  15000000 (fifteen million).                                                                    

  F6765-002       If Form 6765, Line 9 has a value, the value must be greater  Incorrect     Reject     1120,    
                  than or equal to 0 (zero) and less than or equal to 16%      Data                     1120S    
                  (0.16000).                                                                                     

  F6781-015       If Form 6781 is attached to the return, then Form 6781, Line Incorrect     Reject     1120S    
                  6b and Line 6c must not have a value.                        Data                              

  F6781-016       If Form 6781 is attached to the return, then Form 6781, Line Incorrect     Reject     1120S    
                  7b and Line 7c must not have a value.                        Data                              

  F6781-017       If Form 6781 is attached to the return, then Form 6781, Line Incorrect     Reject     1120S    
                  8b and Line 8c must not have a value.                        Data                              

  F6781-018       If Form 6781 is attached to the return, then Form 6781, Line Incorrect     Reject     1120S    
                  9b and Line 9c must not have a value.                        Data                              

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

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

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

  F8609-004       The number of Form 8609 must match the number of Schedule A  Data Mismatch Reject     1120,    
                  (Form 8609) in the return.                                                            1120S    

  F8824-005       If Form 8824 is present, and any one of the lines 1 through  Missing Data  Reject     1120,    
                  6 has a value, then a choice of \'Yes\' or \'No\' must be                             1120S    
                  indicated on Line 7.                                                                           

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

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

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

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

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

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

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

  F8865-020       There can be no more than one Form 8586 attached to Form     Multiple      Reject     1120,    
                  8865, Schedule K, Line 12a(1) or 12a(2).                     Documents                1120S    

  F8865-022       There can be no more than one Form 3468 attached to Form     Multiple      Reject     1120,    
                  8865, Schedule K, Line 24.                                   Documents                1120S    

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

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

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

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

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

  F8865-077       If Form 8865, Schedule K, Line 13 has a non-zero value, then Missing       Reject     1120,    
                  one or more distinct forms and/or schedule/statement from    Document                 1120S    
                  the following list must be attached : Form 5884, 6478, 6765,                                   
                  8820, 8826, 8830, 8834, 8835, 8844, 8845, 8846, 8847, 8860,                                    
                  8861, 8874, 8881, 8882, 8884, Non Conventional Fuel Source                                     
                  Credit Schedule\"                                                                              
                  \[\"NonconventionalSourceFuelCreditSchedule\"\], \"Itemized                                    
                  Other Credits Schedule\"                                                                       
                  \[\"ItemizedOtherCreditsSchedule\"\].                                                          

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

  F8865-089       There can be no more than one Form 3468 attached to Form     Multiple      Reject     1120,    
                  8865.                                                        Documents                1120S    

  F8865-090       There can be no more than one Form 4255 attached to Form     Multiple      Reject     1120,    
                  8865.                                                        Documents                1120S    

  F8865-091       There can be no more than one Form 4797 attached to Form     Multiple      Reject     1120,    
                  8865..                                                       Documents                1120S    

  F8865-092       There can be no more than one Form 5884 attached to Form     Multiple      Reject     1120,    
                  8865.                                                        Documents                1120S    

  F8865-093       There can be no more than one Form 6478 attached to Form     Multiple      Reject     1120,    
                  8865.                                                        Documents                1120S    

  F8865-094       There can be no more than one Form 6765 attached to Form     Multiple      Reject     1120,    
                  8865.                                                        Documents                1120S    

  F8865-095       There can be no more than one Form 8271 attached to Form     Multiple      Reject     1120,    
                  8865.                                                        Documents                1120S    

  F8865-096       There can be no more than one Form 8586 attached to Form     Multiple      Reject     1120,    
                  8865.                                                        Documents                1120S    

  F8865-097       There can be no more than one Form 8825 attached to Form     Multiple      Reject     1120S    
                  8865.                                                        Documents                         

  F8865-101       There can be no more than one Form 4255 attached to Form     Multiple      Reject     1120,    
                  8865, Schedule K, Line 24.                                   Documents                1120S    

  F8865-145       If Form 8865, Line G10, checkbox \'No\' is checked, then     Missing       Reject     1120,    
                  Form 8865, Schedules D, K, L, M-1, M-2 and Schedule K-1(Form Document                 1120S    
                  8865) must be present in the return.                                                           

  F8865-146       If Form 8865, Schedule K, Line 6a contains a non-zero value, Multiple      Reject     1120,    
                  then no more than one Form 4797 may be attached.             Documents                1120S    

  F8865-147       If Form 8865, Schedule K, Line 6b contains a non-zero value, Multiple      Reject     1120,    
                  then no more than one Form 4797 may be attached.             Documents                1120S    

  FPYMT-001       Tax payer\'s Day Time Phone Number in IRS Payment Record     Incorrect     Reject     1120,    
                  cannot equal all zeros.                                      Data                     1120S,   
                                                                                                        1120     
                                                                                                        POL,     
                                                                                                        8868     

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

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

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

  FPYMT-006       \"Payment Amount\" in the IRS Payment Record must be greater Incorrect     Reject     1120,    
                  than zero.                                                   Data                     1120S,   
                                                                                                        1120     
                                                                                                        POL,     
                                                                                                        8868     

  FPYMT-007       If the timestamp in the GTX key is after the due date of the Incorrect     Reject     1120,    
                  return (two and one half months after the                    Data                     1120S,   
                  \"TaxPeriodEndDate\" in the Return Header), then the                                  1120 POL 
                  \"RequestedPaymentDate\" in the IRS Payment Record must not                                    
                  be later than the date the return was received and must not                                    
                  be prior to five days before the date the return was                                           
                  received by the IRS                                                                            

  R0000-001       \"Tax Period Ending Date\" in the Return Header must equal   Incorrect     Reject     1120,    
                  one of the following values for the processing year 2004-    Data                     1120S,   
                  (\"20031231\", \"20040131\" , \"20040229\" ,\"20040331\",                             990,     
                  \"20040430\" , \"20040531\", \"20040630\", \"20040731\" ,                             990EZ,   
                  \"20040831\" , \"20040930\" ,\"20041031\", \"20041130\").                             1120 POL 

  R0000-002       The return type must be specified for each return in the     Missing Data  Reject And 1120,    
                  return header.                                                             Stop       1120S,   
                                                                                                        990,     
                                                                                                        990EZ,   
                                                                                                        1120     
                                                                                                        POL,     
                                                                                                        8868     

  R0000-003       The return version (attribute \'returnVersion\' of the       Missing Data  Reject And 1120,    
                  Return element) must be specified for each return in the                   Stop       1120S,   
                  return header.                                                                        990,     
                                                                                                        990EZ,   
                                                                                                        1120     
                                                                                                        POL,     
                                                                                                        8868     

  R0000-004       The return type (specified in the Return Header) and the     Data Mismatch Reject And 1120,    
                  return version (specified by the \'returnVersion\' attribute               Stop       1120S,   
                  of the \'Return\' element) of the return must match the                               990,     
                  return type and the version supported by the Modernized                               990EZ,   
                  e-File system.                                                                        1120     
                                                                                                        POL,     
                                                                                                        8868     

  R0000-006       For US Addresses, the fourth and fifth digit of the Zip Code Incorrect     Reject     1120,    
                  of the Filer\'s address in the Return Header cannot both be  Data                     1120S,   
                  zeros (\"00\"), except when the Zip code is 20500.                                    990,     
                                                                                                        990EZ,   
                                                                                                        1120     
                                                                                                        POL,     
                                                                                                        8868     

  R0000-007       For US Addresses, the first five digits of the Zip Code of   Incorrect     Reject     1120,    
                  the Filer\'s address in the Return Header must be within the Data                     1120S,   
                  valid ranges of zip codes listed for the corresponding State                          990,     
                  Abbreviation in Publication 4164.                                                     990EZ,   
                                                                                                        1120     
                                                                                                        POL,     
                                                                                                        8868     

  R0000-008       Bank Account Number (in Direct Deposit and IRS Payment       Incorrect     Reject     1120,    
                  Record) must not equal all zero(s).                          Data                     1120S,   
                                                                                                        1120     
                                                                                                        POL,     
                                                                                                        8868     

  R0000-014       SSN of the Preparer in the Return Header cannot be all zeros Incorrect     Reject     1120,    
                  or all nines.                                                Data                     1120S,   
                                                                                                        990,     
                                                                                                        990EZ,   
                                                                                                        1120 POL 

  R0000-015       EIN of the Preparer Firm in the Return Header must not equal Incorrect     Reject     1120,    
                  all nines.                                                   Data                     1120S,   
                                                                                                        990,     
                                                                                                        990EZ,   
                                                                                                        1120 POL 

  R0000-016       Bank Account Number in IRS Payment Record must not equal all Incorrect     Reject     1120,    
                  zeros or all blanks.                                         Data                     1120S,   
                                                                                                        1120     
                                                                                                        POL,     
                                                                                                        8868     

  R0000-017       If the element \'AuthorizeThirdParty\' in the Return Header  Missing Data  Reject     1120,    
                  has a value of \"Yes\" indicated, then the element \'Phone\'                          1120S,   
                  (in the parent element \'Preparer\') must have a value.                               990,     
                                                                                                        990EZ,   
                                                                                                        1120 POL 

  R0000-018       The eight numeric digits of the PTIN (of the Preparer)       Incorrect     Reject     1120,    
                  following the letter P, must not equal all zeros or all      Data                     1120S,   
                  nines in the Return Header.                                                           990,     
                                                                                                        990EZ,   
                                                                                                        1120 POL 

  R0000-019       The number of return documents (forms, schedules, and        Data Mismatch Reject And 1120,    
                  supporting documents) included in the return must equal the                Stop       1120S,   
                  document count specified in the Return Data (documentCount                            990,     
                  attribute of the ReturnData element of the Return).                                   990EZ,   
                                                                                                        1120     
                                                                                                        POL,     
                                                                                                        8868     

  R0000-020       If the Filer has a US address in the Return Header and State Incorrect     Reject     1120,    
                  Abbreviation has the value \"AA\" then the first three       Data                     1120S,   
                  digits of the zip code must be 340.                                                   990,     
                                                                                                        990EZ,   
                                                                                                        1120     
                                                                                                        POL,     
                                                                                                        8868     

  R0000-021       The Employer Identification Number (EIN) of the Filer in the Incorrect     Reject     1120,    
                  Return Header must not equal all nines.                      Data                     1120S,   
                                                                                                        990,     
                                                                                                        990EZ,   
                                                                                                        1120     
                                                                                                        POL,     
                                                                                                        8868     

  R0000-022       If the Filer has a US address in the Return Header and State Incorrect     Reject     1120,    
                  Abbreviation has the value \"AE\" then the first three       Data                     1120S,   
                  digits of the zip code must be in the range 090 - 098.                                990,     
                                                                                                        990EZ,   
                                                                                                        1120     
                                                                                                        POL,     
                                                                                                        8868     

  R0000-023       If the Filer has a US address in the Return Header and if    Incorrect     Reject     1120,    
                  the value of City is \"APO\" or \"FPO\", then the value of   Data                     1120S,   
                  State must equal \"AA\", \"AE\" or \"AP\".                                            990,     
                                                                                                        990EZ,   
                                                                                                        1120     
                                                                                                        POL,     
                                                                                                        8868     

  R0000-024       If the Filer has a US address in the Return Header and State Incorrect     Reject     1120,    
                  Abbreviation has the value \"AP\" then first three digits of Data                     1120S,   
                  the zip code must be in the range 962 - 966.                                          990,     
                                                                                                        990EZ,   
                                                                                                        1120     
                                                                                                        POL,     
                                                                                                        8868     

  R0000-026       If a binary attachment is present in the return, a           Missing Data  Reject     1120,    
                  description must be provided for the binary attachment (the                           1120S,   
                  MIME header Content-Description must have a non-null value).                          990,     
                                                                                                        990EZ,   
                                                                                                        1120     
                                                                                                        POL,     
                                                                                                        8868     

  R0000-027       There was a problem with IRS systems that prevented the      System Error  Reject     1120,    
                  return from being processed electronically. Please contact                            1120S,   
                  the Help Desk.                                                                        990,     
                                                                                                        990EZ,   
                                                                                                        1120     
                                                                                                        POL,     
                                                                                                        8868     

  R0000-028       If the signature option \"Binary Attachment 8453 Signature   Missing       Reject     1120,    
                  Document\" is selected (the element \"SignatureOption\" in   Document                 1120S,   
                  the Return Header has a value of \"Binary Attachment 8453                             990,     
                  Signature Document\"), then a binary attachment with title                            990EZ,   
                  \"8453 Signature Document\" must be present                                           1120 POL 
                  (\'Content-Description\' MIME Header of the binary                                             
                  attachment must have the value \"8453 Signature Document\"                                     
                  ).                                                                                             

  R0000-029       If the Signature Option \"PIN Number\" is selected (the      Missing Data  Reject     1120,    
                  element \"SignatureOption\" in the Return Header has a value                          1120S,   
                  of \"PIN Number\") then the following fields must have a                              990,     
                  value in the Return Header: \"PractitionerPIN\",                                      990EZ,   
                  \"TaxpayerPIN\", \"Name\" of the \"Officer\", \"Title\" of                            1120 POL 
                  the \"Officer\", \"DateSigned\" and \"PINEnteredBy\"                                           
                  Indicator.                                                                                     

  R0000-030       In the Return Header, if the Practitioner PIN is provided    Data Mismatch Reject     1120,    
                  then the EFIN in the PractitionerPIN must be the same as the                          1120S,   
                  EFIN of the Originator.                                                               990,     
                                                                                                        990EZ,   
                                                                                                        1120 POL 

  R0000-031       Taxpayer PIN in the Return Header cannot equal all zeros.    Incorrect     Reject     1120,    
                                                                               Data                     1120S,   
                                                                                                        990,     
                                                                                                        990EZ,   
                                                                                                        1120 POL 

  R0000-032       Signature Option in the Return Header is a required field    Missing Data  Reject     1120,    
                  and must have either the value \"Binary Attachment 8453                               1120S,   
                  Signature Document\" or \"PIN Number\".                                               990,     
                                                                                                        990EZ,   
                                                                                                        1120 POL 

  R0000-033       The first six digits of the ReturnId in the Return Header    Data Mismatch Reject     1120,    
                  must be the same as the EFIN of the Originator in the Return                          1120S,   
                  Header                                                                                990,     
                                                                                                        990EZ,   
                                                                                                        1120     
                                                                                                        POL,     
                                                                                                        8868     

  R0000-035       The \"Tax Period Ending Date\" in the Return Header must be  Incorrect     Reject And 1120,    New
                  less than the \"Received Date\".                             Data          Stop       1120S,   
                                                                                                        990,     
                                                                                                        990EZ,   
                                                                                                        1120     
                                                                                                        POL,     
                                                                                                        8868     

  R0000-900       The return type indicated in the return header must match    Database      Reject     1120,    
                  the return type established with the IRS for the EIN         Validation               1120S,   
                                                                               Error                    990,     
                                                                                                        990EZ    

  R0000-901       Filer\'s EIN and Name Control in the Return Header must      Database      Reject     1120,    
                  match data in the e-File database.                           Validation               1120S,   
                                                                               Error                    990,     
                                                                                                        990EZ,   
                                                                                                        1120     
                                                                                                        POL,     
                                                                                                        8868     

  R0000-902       Taxpayer TIN in the Return Header must not be the same as a  Duplicate     Reject And 1120,    
                  TIN of a previously accepted electronic return for the       Condition     Stop       1120S,   
                  return type and tax period indicated in the tax return.                               990,     
                                                                                                        990EZ,   
                                                                                                        1120 POL 

  R0000-903       Taxpayer TIN in the Return Header must not be the same as a  Duplicate     Reject And 1120,    
                  TIN of a previously accepted paper return for the return     Condition     Stop       1120S,   
                  type and tax period indicated in the tax return.                                      990,     
                                                                                                        990EZ,   
                                                                                                        1120 POL 

  R0000-904       Software ID in the Return Header must have passed testing    Database      Reject And 1120,    Verbiage
                  for the form family and tax year.                            Validation    Stop       1120S,   Change
                                                                               Error                    990,     
                                                                                                        990EZ,   
                                                                                                        1120 POL 

  R0000-905       Electronic Filing Identification Number (EFIN) in the Return Database      Reject And 1120,    
                  Header must be listed in the e-File database and in accepted Validation    Stop       1120S,   
                  status.                                                      Error                    990,     
                                                                                                        990EZ,   
                                                                                                        1120 POL 

  R0000-906       Routing Transit Number (RTN) included in the return must be  Database      Reject     1120,    
                  present in the e-File database.                              Validation               1120S,   
                                                                               Error                    1120     
                                                                                                        POL,     
                                                                                                        8868     

  R0000-907       The ReturnId in the Return Header must not be the same as    Duplicate     Reject     1120,    
                  the ReturnId on a previously accepted electronic return for  Condition                1120S,   
                  the current tax year(the year for which the return is being                           990,     
                  filed). The ReturnId will be 20 positions in length                                   990EZ,   
                  consisting of the following format: EFIN (6 digits), YYYY (4                          1120 POL 
                  digits), Julian Day (3 digits), sequence number (7 digits).                                    

  SA-F8609-001    Schedule A (Form 8609) Item C \"Building Identification      Missing Data  Reject     1120,    
                  Number\" must have a value.                                                           1120S    

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

  SN-F1120-006    If Schedule N (Form 1120), Line 2 has a non-zero value, then Missing       Reject     1120,    
                  Form 8865 must be attached to the return                     Document                 1120S    

  SN-F1120-007    If Schedule N (Form 1120), Line 6a has a choice of \'Yes\'   Missing Data  Reject     1120,    
                  indicated, then Line 6b must have a value.                                            1120S    

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

  T0000-001       The \'production\' Modernized e-File system must not process Data Mismatch Reject And 1120,    
                  transmission files whose \'process type\' is set to \'T\'                  Stop       1120S,   
                  (created for ATS testing)                                                             990,     
                                                                                                        990EZ,   
                                                                                                        1120     
                                                                                                        POL,     
                                                                                                        8868     

  T0000-002       The \'test\' Modernized e-File system must not process       Data Mismatch Reject And 1120,    
                  transmission files whose \'process type\' is set to                        Stop       1120S,   
                  \'P\'(created for production use)                                                     990,     
                                                                                                        990EZ,   
                                                                                                        1120     
                                                                                                        POL,     
                                                                                                        8868     

  T0000-003       The number of returns indicated in the transmission manifest Data Mismatch Reject And 1120,    
                  must equal the number of returns included in the                           Stop       1120S,   
                  transmission file.                                                                    990,     
                                                                                                        990EZ,   
                                                                                                        1120     
                                                                                                        POL,     
                                                                                                        8868     

  T0000-004       The transmission version specified in the transmission       Incorrect     Reject And 1120,    
                  header for the transmission (structure) must match a         Data          Stop       1120S,   
                  supported version of the transmission (structure).                                    990,     
                                                                                                        990EZ,   
                                                                                                        1120     
                                                                                                        POL,     
                                                                                                        8868     

  T0000-005       The transmission version must be specified in the            Missing Data  Reject And 1120,    
                  transmission header of the transmission file.                              Stop       1120S,   
                                                                                                        990,     
                                                                                                        990EZ,   
                                                                                                        1120     
                                                                                                        POL,     
                                                                                                        8868     

  T0000-006       The ETIN used to logon to EMS or selected on the internet    Data Mismatch Reject And 1120,    
                  must match the ETIN found in the transmission header                       Stop       1120S,   
                                                                                                        990,     
                                                                                                        990EZ,   
                                                                                                        1120     
                                                                                                        POL,     
                                                                                                        8868     

  T0000-007       The processing site \<name\> does not accept data in XML     Unsupported   Reject     1120,    
                  format.                                                                               1120S,   
                                                                                                        990,     
                                                                                                        990EZ,   
                                                                                                        1120     
                                                                                                        POL,     
                                                                                                        8868     

  T0000-008       The XML file does not contain a valid value for the MIME     Incorrect     Reject     1120,    
                  header \'X-eFileRoutingCode\'. The valid values are \"94X\", Data                     1120S,   
                  \"PINREGISTRATION\" or \"MEF\".                                                       990,     
                                                                                                        990EZ,   
                                                                                                        1120     
                                                                                                        POL,     
                                                                                                        8868     

  T0000-009       The Transmission File must be free of virus. A virus was     Unsupported   Reject And 1120,    
                  found in this file.                                                        Stop       1120S,   
                                                                                                        990,     
                                                                                                        990EZ,   
                                                                                                        1120     
                                                                                                        POL,     
                                                                                                        8868     

  T0000-900       Transmission cannot be a duplicate of a previously accepted  Duplicate     Reject And 1120,    
                  transmission.                                                Condition     Stop       1120S,   
                                                                                                        990,     
                                                                                                        990EZ,   
                                                                                                        1120     
                                                                                                        POL,     
                                                                                                        8868     

  T0000-901       If the ETIN in the transmission header is in \"test\" status Database      Reject And 1120,    
                  in the e-File database, then only transmission files         Validation    Stop       1120S,   
                  identified as being \"test\" transmissions must be processed Error                    990,     
                  by the e-File system.                                                                 990EZ,   
                                                                                                        1120     
                                                                                                        POL,     
                                                                                                        8868     

  T0000-902       If the ETIN in the transmission header is in \"production\"  Database      Reject And 1120,    
                  status in the e-File database, then only transmission files  Validation    Stop       1120S,   
                  identified as being \"production\" transmissions must be     Error                    990,     
                  processed by the e-File system.                                                       990EZ,   
                                                                                                        1120     
                                                                                                        POL,     
                                                                                                        8868     

  X0000-005       The Return and the Transmission (XML) Documents must conform XML Error     Reject And 1120,    
                  to the version of the XML Schema they specify. The version                 Stop       1120S,   
                  for the transmission document is specified in the                                     990,     
                  Transmission Header. The version of the return document is                            990EZ,   
                  specified in the root element of the return.                                          1120     
                                                                                                        POL,     
                                                                                                        8868     

  X0000-006       MIME Header fields must conform to the specification for the XML Error     Reject And 1120,    
                  transmission file published by the IRS.                                    Stop       1120S,   
                                                                                                        990,     
                                                                                                        990EZ,   
                                                                                                        1120     
                                                                                                        POL,     
                                                                                                        8868     

  X0000-007       The namespace declarations in the root element of the SOAP   XML Error     Reject And 1120,    
                  Envelope (the \'Envelope\' element) must be as follows: The                Stop       1120S,   
                  default namespace shall be set to                                                     990,     
                  \"http://www.irs.gov/efile\" (xmlns=                                                  990EZ,   
                  \"http://www.irs.gov/efile\").The namespace prefix \"efile\"                          1120     
                  shall be bound to the namespace \"http://www.irs.gov\"                                POL,     
                  (xmlns:efile=\"http://www.irs.gov/efile\").The namespace                              8868     
                  prefix \"SOAP\" shall be bound to the namespace                                                
                  \"http://schemas.xmlsoap.org/soap/envelope/\"                                                  
                  (xmlns:SOAP=\"http://schemas.xmlsoap.org/soap/envelope/\")                                     
                  and the Envelope element must be qualified with this prefix.                                   

  X0000-008       The namespace declarations in the root element of the return XML Error     Reject And 1120,    
                  (\'Return\' element) must be as follows:The default                        Stop       1120S,   
                  namespace shall be set to \"http://www.irs.gov/efile\"                                990,     
                  (xmlns= \"http://www.irs.gov/efile\").The namespace prefix                            990EZ,   
                  \"efile\" shall be bound to the namespace                                             1120     
                  \"http://www.irs.gov\"                                                                POL,     
                  (xmlns:efile=\"http://www.irs.gov/efile\").                                           8868     

  X0000-009       The SOAP envelope structure in the Transmission file must    XML Error     Reject And 1120,    
                  conform to the SOAP 1.1 specification.                                     Stop       1120S,   
                                                                                                        990,     
                                                                                                        990EZ,   
                                                                                                        1120     
                                                                                                        POL,     
                                                                                                        8868     

  X0000-010       The location specified for a return in the transmission      Incorrect     Reject And 1120,    
                  manifest must be found in the transmission file.             Data          Stop       1120S,   
                                                                                                        990,     
                                                                                                        990EZ,   
                                                                                                        1120     
                                                                                                        POL,     
                                                                                                        8868     

  X0000-011       The \'Content -Type\' MIME Header for the return must be     Incorrect     Reject And 1120,    
                  \'text/xml\'.                                                Data          Stop       1120S,   
                                                                                                        990,     
                                                                                                        990EZ,   
                                                                                                        1120     
                                                                                                        POL,     
                                                                                                        8868     

  X0000-012       The \'Content -Type\' MIME Header for the binary attachments Incorrect     Reject And 1120,    
                  must be of type \'PDF\'.                                     Data          Stop       1120S,   
                                                                                                        990,     
                                                                                                        990EZ,   
                                                                                                        1120     
                                                                                                        POL,     
                                                                                                        8868     
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