Every Electronic Filing Identification Number holder deals with IRS e-file rejection codes during filing season. They are not errors in your software. They are IRS responses to specific validation failures in the return data you transmitted. Understanding what each code means is the first step to resolving the issue and getting the return accepted.
Most rejects fall into five categories: identity and SSN mismatches, prior-year AGI mismatches, dependent SSN conflicts, missing or incorrect employer data, and IP PIN failures. Each category has a defined resolution path, and in most cases the fix is a data correction followed by a resubmission -- not a paper filing.
This guide covers the most common IRS e-file rejection codes, what each one means, and the steps to resolve it. All code definitions should be verified in your software's current reject code reference and at IRS.gov, as code meanings and formats can change each filing season. The code definitions listed here reflect current understanding as of the 2025 filing season (verify at IRS.gov for the most current information).
Understanding How E-File Reject Codes Work
When you transmit a return through ATP's e-file services, the IRS processes it through a set of automated validation checks. If any check fails, the IRS returns a reject acknowledgment -- typically within 24 to 48 hours, and often faster. That acknowledgment contains the reject code and a description identifying the specific validation that failed.
Rejected vs. Accepted: What the Status Actually Means
An accepted acknowledgment means the IRS received the return and it passed all validation checks. The return is filed. A rejected acknowledgment means a validation check failed and the return was NOT filed. The filing obligation is still open. A rejected return is not a late return at the time of rejection -- but it becomes one if you miss the correction window.
The Correction Window After a Rejection
If you transmitted a return on or before the filing deadline and it was rejected, the IRS provides a window to correct and resubmit the return without treating it as late. For original returns timely transmitted, the correction deadline is generally October 15. This is not the same as an extension; it is specific to electronically transmitted returns that were rejected after a timely submission. Verify the current correction window deadline at IRS.gov and in IRS Publication 4164 for each filing season, as the rules are subject to change. Check IRS e-file deadlines for current-year filing dates.
Where to Find the Code and What to Do With It
Your TaxWise software displays the reject code and description in the return's acknowledgment record. The description identifies which field or data element failed. This guide explains the most common codes, what caused the failure, and how to correct it.
Prior-Year AGI Rejections (Most Common)
AGI mismatch rejections are the single most common category of IRS e-file rejection codes during filing season. The IRS uses the prior-year AGI as an identity verification check. If the figure you enter does not match what the IRS has on file for that taxpayer, the return is rejected. Verify current code definitions at IRS.gov or in your software's reject code reference.
IND-031-04 (Primary Taxpayer) and IND-032-04 (Spouse)
IND-031-04 means the AGI entered for the primary taxpayer does not match IRS records for the prior year. IND-032-04 is the same failure for the spouse on a joint return. Both codes are AGI mismatch rejections (as of the 2025 filing season; verify current definitions at IRS.gov).
Why AGI Rejections Happen
- The client is a first-year filer and has no prior-year return on file with the IRS.
- The prior-year return was filed recently and has not yet been processed by the IRS at the time of the current transmission.
- The client used a different preparer last year and the prior-year return you are referencing has a different AGI than what the IRS has on file.
- The client filed married filing jointly last year and is filing married filing separately this year. The AGI to use in this scenario is specific: each spouse uses the combined joint AGI, not a split figure. Verify the correct approach with the IRS guidance for your filing season.
- The client was a victim of identity theft and the IRS record reflects a return filed by the identity thief, not the client's actual return.
Resolving an AGI Mismatch Rejection
Always use the client's actual prior-year return as the source of the AGI figure -- not what they remember and not what they estimate. The AGI is on line 11 of the prior-year Form 1040.
- First-year filer: Use $0 as the prior-year AGI.
- Identity theft victim: Use $0 as the prior-year AGI.
- Prior-year return not yet processed: Use $0. If the return was filed timely and the IRS has not yet processed it, $0 is the correct entry.
- Cannot locate prior-year return: Retrieve a tax transcript through the IRS Transcript Delivery System (TDS) in your e-Services account to confirm the AGI on file. This is the authoritative source.
IP PIN Rejections
An Identity Protection PIN (IP PIN) is a six-digit number the IRS issues to taxpayers who have been victims of identity theft or who voluntarily enrolled in the IP PIN program. Once a taxpayer is enrolled, the IP PIN is required on every e-filed return for that individual. Missing it or using an incorrect one triggers a rejection. Verify current IP PIN rules at IRS.gov.
IND-180 and IND-182
IND-180 and IND-182 indicate that the IP PIN is either missing from the return or does not match the IP PIN the IRS issued for that taxpayer for the current filing year (as of the 2025 filing season; verify current code definitions at IRS.gov).
Why IP PIN Rejections Happen
- The client has an IP PIN and did not mention it to you during intake. Many clients do not realize the IP PIN is a required element on their return.
- The client gave you last year's IP PIN. Each filing season the IRS issues a new IP PIN. Prior-year PINs are not valid for the current year.
- The client forgot to retrieve their current-year IP PIN before coming to you. The IRS issues new IP PINs each January and they must be retrieved online.
Resolving an IP PIN Rejection
The only resolution is the correct current-year IP PIN. There is no workaround and no bypass. The client must retrieve their current IP PIN from IRS.gov/ippin by logging in with their IRS account. Once they have it, add it to the return in your software and resubmit. This is also a strong reason to include an IP PIN question in your standard client intake process at the start of every filing season.
For a complete guide to the IP PIN workflow for preparers, see the IP PIN guide for tax preparers, covering reject code resolution, client intake language, and dependent IP PIN requirements.
Duplicate SSN and Dependent Conflicts
Duplicate SSN rejections mean the IRS has already received a return using the same Social Security Number or Taxpayer Identification Number for that tax year. This category includes both primary filer SSN conflicts and dependent SSN conflicts. These rejections require a different resolution path than data-entry errors. Verify current code definitions at IRS.gov or in your software's reject code reference.
F1040-*-07: Dependent SSN Already Claimed
F1040-*-07 (and related codes in the same series) indicate that a dependent's SSN on your return has already been claimed as a dependent on another return that was accepted earlier in the filing season (as of the 2025 filing season; verify current definitions at IRS.gov). The most common cause is a divorce or custody dispute where both parents attempt to claim the same child.
If your client is entitled to claim the dependent under their custody agreement or the IRS tiebreaker rules, they cannot e-file a return that includes that dependent after the other party's return has already been accepted. They must file a paper return. The IRS will process both claims and resolve the conflict through its examination process. Advise your client to retain their custody agreement and any supporting documentation. If duplicate dependent claims arise frequently due to split families, review the EITC due diligence requirements for claiming children on returns involving EITC.
SEIC-F1040-* Codes: EITC Qualifying Child SSN Issues
SEIC-F1040-* codes relate to SSN validation failures specific to EITC qualifying children (as of the 2025 filing season; verify current definitions at IRS.gov). These can indicate that the qualifying child's SSN is invalid, has already been used on another return for EITC purposes, or does not meet the relationship and residency tests the IRS validates electronically. Review the EITC qualifying child information for accuracy and verify SSNs against the child's Social Security card.
R0000-507-01: SSN Already Used for E-Filing
R0000-507-01 means the primary SSN on the return has already been used on an accepted e-filed return for that tax year (as of the 2025 filing season; verify current definitions at IRS.gov). This is a more serious rejection than a dependent conflict. Either the return was already filed (possibly by a different preparer, by the client directly, or in error), or it is an indicator of identity theft.
If the duplicate filing was not your client's, they should file a paper return, attach Form 14039 (Identity Theft Affidavit), and follow the IRS identity theft procedures. Good data security practices in your office reduce the risk of client data being used to file fraudulent returns in the first place.
W-2 and Employer EIN Issues
W-2 related rejections occur when the employer information on the W-2 cannot be validated against IRS employer records. These are typically caused by data-entry errors or legitimate changes on the employer's side, not client identity issues.
FW2-502: W-2 EIN Does Not Match IRS Employer Records
FW2-502 means the Employer Identification Number on a W-2 in the return does not match IRS employer records (as of the 2025 filing season; verify current definitions at IRS.gov). The IRS validates W-2 EINs against its employer database. If the EIN on the W-2 the client provided does not exist in that database or does not match the employer name associated with it, the return is rejected.
Why FW2-502 Happens
- The employer merged with or was acquired by another company and the EIN changed after the client's employment ended.
- The employer changed its EIN due to a business restructuring.
- The W-2 has a transcription error: a digit was transposed when the employer's payroll system generated the form.
- The client copied the EIN incorrectly when providing it to you.
Resolving FW2-502
Start by verifying the EIN on the W-2 against the actual physical or electronic W-2 form the client received from the employer. If the EIN matches the W-2 exactly and the rejection persists, the issue is with the employer's records. In that case, the client should contact the employer's HR or payroll department to request a corrected W-2 (W-2c). If a corrected W-2 cannot be obtained and the W-2 appears accurate, you may need to paper file that return.
Missing Required Fields
The R0000-500 series of codes indicates that a required field in the return is blank, incorrectly formatted, or contains data that does not conform to IRS e-file specifications (as of the 2025 filing season; verify current definitions at IRS.gov). These are among the most generic codes in the IRS reject catalog.
What R0000-500 Series Codes Mean
Your tax software includes pre-submission validation checks designed to catch missing required fields before the return is transmitted. If an R0000-500 series code comes back from the IRS after transmission, it typically means one of the following:
- A validation check in the software was inadvertently bypassed during return preparation.
- The data does not meet IRS format requirements, even though it appears correct in the software (for example, an SSN formatted with spaces instead of the required format).
- A required field unique to a specific form or schedule is blank because the form was not completed in full.
Common Causes
- Missing or malformed SSN or TIN for a taxpayer, spouse, or dependent
- Missing date of birth for a taxpayer or dependent
- Address fields that do not conform to USPS format requirements
- Entity type mismatch (for example, a business return using an individual SSN where an EIN is required)
The reject acknowledgment for R0000-500 series codes typically includes a field reference that identifies which specific data element is missing or malformed. Use that reference to locate and correct the specific field before resubmitting.
Resolution Workflow: Step by Step
Most IRS e-file rejection codes have a straightforward correction path. The following steps apply to any rejection regardless of the code:
Note the reject code and description
Open the return's acknowledgment record in your software. Record the full reject code (for example, IND-031-04) and the description. Some returns have multiple reject codes; address each one.
Identify the taxpayer and field referenced
The reject code and description will indicate which field failed validation -- a specific taxpayer (primary, spouse, or dependent), a specific form, or a specific data element. Identify exactly what the IRS is flagging before making any corrections.
Verify the source data
Go to the authoritative source: the physical W-2, the prior-year return, the client's identity documents, or (for AGI) the IRS Transcript Delivery System. Do not correct the return based on memory or what the client tells you from memory -- verify against the actual document.
Correct the return data in your software
Enter the corrected data. If the return requires a data entry change, make the change, recalculate, and review the return summary before resubmitting. If the issue is a duplicate SSN that requires a paper filing, document that decision in your records.
Resubmit electronically
Transmit the corrected return. The IRS will issue a new acknowledgment. If the return is accepted, your filing is complete. If it is rejected again, the new reject code may differ from the original -- work through the same process with the new code.
Keep records of the full sequence
Your practice records should include the original rejection acknowledgment, the correction you made and the source document that supported it, and the acceptance acknowledgment. If the return ever comes into question, this documentation protects both you and the client.
Frequently Asked Questions About IRS E-File Rejection Codes
What should I do when an e-file return is rejected?
Note the reject code and description in your software's acknowledgment record. Identify which taxpayer, field, or data element triggered the rejection. Go to the source document (prior-year return, W-2, or identity document), correct the data in your software, and resubmit electronically. Keep a record of the original rejection, the correction you made, and the acceptance acknowledgment. Verify current procedures with your software documentation and at IRS.gov.
What is reject code IND-031-04?
IND-031-04 means the prior-year AGI entered for the primary taxpayer does not match IRS records (as of the 2025 filing season; verify current definitions at IRS.gov). Common causes include a first-year filer, a prior-year return not yet processed by the IRS, a prior-year MFJ return where the client is now filing separately, or a prior-year return filed with a different preparer. Verify the AGI from the actual prior-year return; use $0 for first-year filers or identity theft victims; confirm with the IRS Transcript Delivery System if needed.
What causes a duplicate SSN rejection on an e-filed return?
A duplicate SSN rejection means the Social Security Number or TIN on the return has already been used on another accepted e-filed return for that tax year (codes such as R0000-507-01 and F1040-*-07; verify current definitions at IRS.gov). For dependent conflicts, the most common cause is a divorce or custody dispute where both parents attempt to claim the same child. For primary SSN duplicates, the cause may be identity theft or an inadvertent duplicate submission. If your client is entitled to the dependent, they must file a paper return. If identity theft is suspected, the client should file Form 14039 along with their paper return.
How do I fix an IP PIN rejection?
An IP PIN rejection (IND-180 or IND-182; verify current definitions at IRS.gov) means the Identity Protection PIN is missing or does not match IRS records for the current filing year. The client must retrieve their current-year IP PIN from IRS.gov/ippin. Each year the IRS issues a new PIN; last year's PIN will not work. There is no bypass: the return cannot be e-filed without the correct current-year IP PIN once a taxpayer is enrolled. Add the current PIN to the return in your software and resubmit.
How long do I have to correct and resubmit a rejected return?
If the original return was transmitted on or before the filing deadline and was rejected, the IRS generally provides a window to correct and resubmit through October 15 without the return being treated as late. This is not a filing extension; it is a correction window specific to timely-submitted electronic returns that were rejected after transmission. Verify the current-year correction deadline at IRS.gov and in IRS Publication 4164, as this rule is subject to change each filing season. See IRS e-file deadlines for current-year dates.