IRS e-file reject codes
When the IRS rejects an e-filed Form 990-EZ, 990 or 8868, the acknowledgement names the business rule the return broke. Each page quotes the official rule, explains it and says how to fix it.
F8868-048-01: Extension date is more than 6 months out
The extended due date on your Form 8868 is more than 6 months after the return's original due date. How to work out the right date.
F8868-053-01: Extension request received after the due date
Your Form 8868 reached the IRS after the return's due date, so no extension was granted. What this means and what to do next.
F8868-908-02: Tax year end doesn't match IRS records
The tax year end date on your Form 8868 differs from the accounting period the IRS has on file. How to check it and what to do if you changed it.
F990-902-01: EIN not set up as an exempt organization filer
The IRS e-file system does not show your EIN as an exempt organization that files Form 990 or 990-EZ. What it means and how to fix it.
F990-912-01: Organization type doesn't match IRS records
The tax-exempt status checked in Item J of your Form 990-EZ differs from what the IRS has on file. How to find the right box and fix it.
F990EZ-034-01: Schedule B missing and Item H not checked
Your 990-EZ reports $5,000 or more in contributions but has neither Schedule B nor the Item H box. How to decide which one applies.
F990EZ-113-02: Final return must show zero total assets
Your 990-EZ is marked as a final return but still reports assets at year end. What a final return requires and how to resolve it.
F990EZ-120-01: Schedule A required for 501(c)(3) filers
Your 990-EZ checks 501(c)(3) or 4947(a)(1) in Item J but has no Schedule A attached. What Schedule A is and how to fix the return.
F990EZ-122-01: Total revenue on line 9 doesn't add up
Line 9 of your 990-EZ doesn't equal the sum of the revenue lines above it. Which lines count, the common mix-ups, and how to fix it.
F990EZ-127-01: Total assets of $500,000 or more need Form 990
Your 990-EZ shows end-of-year total assets of $500,000 or more, so the IRS requires the full Form 990 instead. How to check and what to file.
F990EZ-128-01: Gross receipts of $200,000 or more need Form 990
Your 990-EZ shows gross receipts of $200,000 or more, so the IRS requires Form 990 instead. How gross receipts are figured and what to do.
R0000-007-02: ZIP code doesn't match the state
The ZIP code in your organization's address is not valid for the state you entered. Common causes and how to correct the address.
R0000-035-01: Extension sent before the tax year ended
Your Form 8868 extension was received before the tax year it covers had ended. How to check the dates and when to send it again.
R0000-160: Tax period is longer than 12 months
The begin and end dates on your return or extension cover more than 12 months. Why one filing can't span more than a year and how to fix it.
R0000-194: Duplicate of a submission already accepted
This exact submission was already accepted by the IRS. What the duplicate rejection means for your filing and who should act on it.
R0000-197-01: Address line 2 must be left empty
E-filed returns must put the whole street address on line 1. Why the IRS rejects anything on address line 2 and how to fit it on one line.
R0000-922-01: EIN and name don't match IRS records
The EIN and the four-character name control on your return don't match the IRS record. Learn the common causes and how to correct them.
R0000-931-02: Return sent before the tax year ended
The IRS received your Form 990-EZ or 990 before the tax year on it had ended. Why that happens and how to correct the dates or timing.
R0000-932-02: A return for this EIN and year was already accepted
The IRS already accepted an e-filed return of this type for your EIN and tax year. How to check what was filed and how to amend it.
R0000-940-13: Tax period end date not valid for tax year 2026
The tax year end date on your tax year 2026 return or extension is not one the IRS accepts. Which dates are allowed and how to fix it.