Common IRS reject codes

Each code links to a page that quotes the IRS rule, explains it and says how to fix it.

Name, EIN and IRS records

• R0000-922-01: the EIN and name don’t match IRS records. Usually the legal name, or the first four characters of it (the “name control”), differs from what the IRS has.
• F990-902-01: the EIN is not set up as an exempt organization filer with the IRS.
• F990-912-01: the organization type doesn’t match IRS records.
• R0000-007-02 and R0000-197-01: address problems (ZIP code vs state, address line 2).

Year and dates

• R0000-931-02: the return was sent before the tax year ended.
• R0000-160: the tax period is longer than 12 months.
• R0000-940-13: the tax period end date is not valid for the tax year.

Already filed

• R0000-932-02: the IRS already accepted a return for this EIN and year. See Amend a return you already filed.
• R0000-194: a duplicate of a submission already accepted.

Form 990-EZ

• F990EZ-128-01 and F990EZ-127-01: gross receipts of $200,000 or more, or total assets of $500,000 or more, need Form 990.
• F990EZ-120-01: Schedule A is required for 501(c)(3) filers.
• F990EZ-034-01: Schedule B missing and Item H not checked.
• F990EZ-122-01: total revenue on line 9 doesn’t add up.
• F990EZ-113-02: a final return must show zero total assets.

Form 8868

• F8868-053-01: the extension was received after the due date.
• R0000-035-01: the extension was sent before the tax year ended.
• F8868-908-02: the tax year end doesn’t match IRS records.
• F8868-048-01: the extension date is more than 6 months out.

All IRS reject codes