R0000-931-02: Return sent before the tax year ended

What this rejection means

The IRS received your return on or before the last day of the tax year it reports. For a regular annual return, the year has to be over before the return can be filed.

IRS business rule R0000-931-02: If "Final Return" or "Final return/terminated" or "Termination" checkbox is not checked, then the "Tax Period Ending Date" in the Return Header must be less than the "Received Date".

The severity is "Reject and Stop." The IRS stopped processing the whole submission at this error. Other problems in the return, if any, may only show up after you fix this one and send it again.

Why it happens

• The return was sent too early. For example, a calendar-year 2026 return sent in December 2026.
• The end date has a typo. A wrong year, such as 2027 instead of 2026, puts the end date in the future.
• The fiscal year end is wrong. For example, June 30 entered for an organization whose year ends on a different date that has not passed yet.
• A final return without the box checked. An organization that has dissolved may file before its normal year end. The exception only works if the "Final return/terminated" box is checked.

How to fix it

1. Check the tax year begin and end dates on the return. If they are wrong, correct them and send the return again.
2. If the dates are right and the year has not ended, wait until after the end date and file then. The Form 990-EZ and Form 990 due date is the 15th day of the 5th month after the year ends. For a calendar-year organization that is May 15.
3. If the organization has terminated, check the "Final return/terminated" box in Item B. The Form 990-EZ instructions say a final return is due by the 15th day of the 5th month after the liquidation, dissolution or termination. They also say to complete Schedule N and to attach proof, such as certified articles of dissolution. Only check the box if the organization really has ended.

IRS Publication 4164 says an e-file provider may give you an electronic postmark showing when it received your return, and that the postmark time is adjusted to your time zone. Your e-file provider is responsible for the submission date and the tax period fields it sends. If your dates are correct and the year has ended, and you still get this rejection, contact your e-file provider.

When to contact the IRS

You normally do not need to. This is a date check on the return itself. Correct the dates or wait until the year ends.

Related codes

• R0000-035-01: the same check for Form 8868. The tax year end must be before the date the extension is received.
• R0000-940-13: the tax year end date must be one the IRS accepts for that form year.
• R0000-201: the end date cannot be earlier than the begin date.
• R0000-160: the tax period cannot be longer than 12 months.