2010 M2 Error Rejection Codes (by ERC)

Transcription

1 2010 M2 Error Rejection Codes (by ERC) Error Type ERC Focus Form Focus Field Public Description Code Description M M On form M2, Line 22 bank account number [M2.0690] is invalid. [Account number must be letters, numbers, or hyphens only.] M M1LS 0080 On form M1LS, Line 8 [M1LS.0080] must equal Line 7 [M1LS.0070] multiplied by 20%. M KPI 0270 On form KPI, one entity of partner indicator [KPI.0270, KPI.0272, KPI.0273] must be significant, and multiple indicators may not be significant. IF M is significant,.m must be letters, numbers, or hyphens only. ELSE [END ERROR CHECK] M1LS.0080 = (M1LS.0070 * [Thres: 20%]) IF KPI is significant, KPI.0270 OR KPI.0272 OR KPI.0273 must be significant-one and only one must be significant). Change Code Color Codes Red Code Green Code Blue Code Updated New M KF 0390 On schedule KF, Line 22 [KF.0390] must equal the sum of lines 22a through 22c [KF.0360, KF.0370, KF.0380]. M M Bank routing number [M2.0680] is invalid. (First two digits must be 01 through 12, or they must be 21 through 32. The routing number verification routine must also indicate that the routing number is valid based on the check digit.) KF.0390 = (KF KF KF.0380) IF M is significant,.[m2.0680(position 1-2) > 0 AND M2.0680(position 1-2) < 13] OR.[M2.0680(position 1-2) > 20 AND M2.0680(position 1-2) < 33]. ELSE [END ERROR CHECK]. In addition, mod10 verification is implemented. Using as an example, the check digit is determined by the Modulus 10 routine: 1. Multiply each of the first eight digits by a weighting factor, i.e.: Position: Example: Weights: Products: Add the resulting products, e.g., 109 * Routing/Transit Number: Nine digits, the last of which is a check digit used for verification. This is the check digit, so the Routing Number from above becomes Change Codes Line reference has been renumbered. M M On form M2, duplicate filings are not allowed. Primary taxpayer [M2.0060] previously filed. M M1LS 0050 On form M1LS, Line 5 [M1LS.0050] must equal the amount from the tax table based on Line 4 [M1LS.0040] and a single filing status [M = 1]. M <> M for any previously ACCEPTED Form M2 M1LS.0050 = [Thres: TAX FROM M1 TABLE based on M1LS.0040 and Filing Status = 1 (SINGLE)] SEQ NEW Sequence number (also " reference", " ") has been changed (renumbered, added, or deleted). New rule was added. M M1LS 0040 On form M1LS, Line 4 [M1LS.0040] must equal Line 3 [M1LS.0030] multiplied by 20%. M M1LS 0110 On form M1LS, Line 11 [M1LS.0110] must be less than Line 6 [M1LS.0060] minus Line 10 [M1LS.0100] if the multiple recipient distribution [MRD] indicator [fed ] equals "MRD" on federal Form Otherwise, Line 11 [M1LS.0110] must equal Line 6 [M1LS.0060] minus Line 10 [M1LS.0100]. M M1LS 0090 On form M1LS, Line 9 [M1LS.0090] must equal the amount from the M1 tax table based on Line 8 [M1LS.0080] and a single filing status. M M1LS 0070 On form M1LS, Line 7 [M1LS.0070] must equal Line 22 [fed ] on form M M2 Transmitter [ETIN] is not authorized to transmit Return Type M2. M M On form M2, if Line 10 [M2.0520] schedule M1LS indicator is significant, form M1LS must be significant. M1LS.0040 = (M1LS.0030 * [Thres: 20%]) DEL Old rule was deleted IF fed = 'MRD',.M1LS.0110 < (M1LS M1LS.0100). ELSE,.M1LS.0110 = (M1LS M1LS.0100) M1LS.0090 = [Thres: TAX FROM M1 TABLE based on M1LS.0080 and Filing Status = 1 (SINGLE)] M1LS.0070 = fed Find ETIN in TRANA. Find EFIN in TRANA. Find EPS authorizations based on EFIN (which is unique in EPS). If authorization is NOT selected for specific form,.[reject RETURN]. IF M is significant,.(m1ls must be significant). ELSE.(M1LS must NOT be significant)

2 M M On form M2, if address type [M = 3] is foreign, primary taxpayer foreign address [M2.0330, M2.0340, M2.0350] must be significant. Otherwise, domestic address [M2.0290, M2.0300, M2.0310, M2.0320] significant. Both must not be significant, and the primary address line [M2.0290] must not contain references to an in care of address ("in care of", "c/o", or "%"). M M On form M2, Line 29 refund total [M2.0650] does not permit form BANK for payment. M M On form M2, the following s must be significant: name of estate or trust [M2.0040], federal EIN [M2.0060], Minnesota business ID # [M2.0070], name and title of fiduciary [M2.0260], street address [M2.0290], city [M2.0300], state [M2.0310], and zip [M2.0320]. M M On form M2, name of estate or trust [M2.0040] must equal the name of estate or trust [fed ] on federal form M M On form M2, name and title of fiduciary [M2.0260]must equal name and title of fiduciary [fed ] on federal form M M On form M2, if Line 10 [M2.0530] schedule M2MT indicator is significant, form M2MT must be significant. M M On form M2, street address [M2.0290]must equal street address [fed ] on federal form M M On form M2, state [M2.0310] must equal state [fed ] on federal form M M On form M2, estate indicator [M2.0190] must equal descendent estate box [fed ] on federal form M M On form M2, final return indicator [M2.0400] must equal final return indicator [fed ] on federal form M SUM 0260 The electronic postmark date [SUM.0260] is not valid for this return. The return must be filed within three and one half years of the due date. M BANK 0010 On form BANK, the bank information is incomplete. The following are required: bank account type [BANK.0010, BANK.0015], routing number [BANK.0020], account number [BANK.0030], payment date [BANK.0040] and payment amount [BANK.0050]. IF M = 3,.(M AND M AND M must be significant) AND.(M AND M AND M AND M must NOT be significant). ELSE.(M AND M AND M AND M must be significant) AND.(M must NOT contain '%' or 'c/o' or 'in care of') AND.(M AND M AND M must NOT be significant) IF M is significant,.(bank must NOT be significant). (M AND M AND M AND M AND M AND M AND M AND M must be significant) M = fed TRIM(M2.0260) = fed IF M is significant,.(m2mt must be significant). ELSE.(M2MT must NOT be significant) M = fed M = fed M = fed M = fed IF SUM.0260 <= 10/15 (tenth month, fifteenth day of current year),.if [PERIOD END DATE] < [TODAY - 4 YEARS],..[REJECT RETURN]..ELSE..// Do nothing. ELSE.IF [PERIOD END DATE] < [TODAY - 3 YEAR],..[REJECT RETURN]..ELSE..// Do nothing IF Form BANK is significant, (BANK.0020 AND BANK.0030 AND BANK.0040 AND BANK.0050 are significant) AND (BANK.0010 or BANK.0015, but not both, is significant). ELSE M M On form M2, Line 3 [M2.0440] additions must equal Line 44(E) additions [M2.1840]. M KPI 0280 On form KPI, partner distributive share [KPI.0280] must not be negative. M = M KPI.0280 >= 0 M M On form M2, Line 4 [M2.0450] must equal the sum of Lines 1 through 3 [M2.0410, M2.0420, M2.0440]. M M On form M2, Line 5 [M2.0460] subtractions must equal Line 44(E) subtractions [M2.1850]. M ETP 0020 On form ETP, name of employer [ETP.0010] and Minnesota tax ID [ETP.0030] must be significant. M = (M M M2.0440) 0430 M = M IF ETP is significant,.(etp.0010 AND ETP.0030 are significant) AND.ETP.0030 contains exactly 7 digits. ELSE

3 M KPI 0090 On form KPI, partner domestic address [KPI.0090, KPI.0100, KPI.0110, KPI.0120] or foreign address [KPI.0130, KPI.0140, KPI.0150] must be significant. DO NOT put C/O into Street Address. R M M On form M2, Line 12 [M2.0540] must equal Line 9 [M2.0500] plus Line 10 [M2.0510] plus Line 11 [M2.0515]. M BANK 0020 On form BANK, the bank routing number [BANK.0020] is invalid. [First two digits must be 01 through 12, or they must be 21 through 32. Otherwise, the routing number verification routine indicates that the routing number is not valid based on the check digit.] IF KPI.0070 = 3,.(KPI.0130 AND KPI.0140 AND KPI.0150 must be significant) AND.(KPI.0090 AND KPI.0100 AND KPI.0110 AND KPI.0120 must NOT be significant). ELSE,.(KPI.0090 AND KPI.0100 AND KPI.0110 AND KPI.0120 must be significant) AND.(KPI.0090 must NOT contain '%' or 'c/o' or 'in care of') AND.(KPI.0130 AND KPI.0140 AND KPI.0150 must NOT be significant) M = (M M M2.0515) [BANK.0020(position 1-2) > 0 and BANK.0020(position 1-2) < 13] or [BANK.0020(position 1-2) > 20 and BANK.0020(position 1-2) < 33] In addition, mod10 verification is implemented. Using as an example, the check digit is determined by the Modulus 10 routine: 1. Multiply each of the first eight digits by a weighting factor, i.e.: Position: Example: Weights: Products: Add the resulting products, e.g., 109 * Routing/Transit Number: Nine digits, the last of which is a check digit used for verification. This is the check digit, so the Routing Number from above becomes M M On form M2, Line 14 [M2.0580] must equal Line 12 [M2.0540) minus Line 13 [M2.0550]. If Line 13 is more than Line 12, Line 14 must equal zero. M M On form M2, Line 19 [M2.0650] must equal Line 13 [M2.0550] minus Line 12 [M2.0540] minus Line 17 [M2.0610]. M M On form M2, Line 18 [M2.0620] must equal the sum of Lines 14 through 17 [M , M2.0590, M2.0600, M2.0610]. If Line 14 is not significant, Line 17 must equal zero. M M On form M2, Line 21 [M2.0710] must equal Line 19 [M2.0650] minus Line 20[M2.0700]. M M On form M2, Line 20 [M2.0700] must be less than or equal to Line 19 [M2.0650]. M M On form M2, Line 10 [M2.0510] must equal Line 11 [M1LS.0110] on form M1LS plus Line 16 [M2MT.0190] on form M2MT. M M On form M2, Line 45C [M2.1920] must equal the sum of all Lines 43C [M2.0920, M2.1020, M2.1120, M2.1220, M2.1320] plus Line 34C [M2.1820]. M KPI 0610 On form KPI, Line 33 [KPI.0610] requires a description [KPI.0620]. M M2MT 0030 On form M2MT, Line 3A [M2MT.0030] must equal Line 1A [M2MT.0010] plus Line 2A [M2MT.0020]. M M On form M2, Line 45D [M2.1930] must equal the sum of all Lines 43D [M2.0930, M2.1030, M2.1130, M2.1230, M2.1330] plus Line 44D [M2.1830]. M BANK 0030 On form BANK, the bank account number is invalid. [Account number must be letters, numbers, or hyphens only.] IF M > M2.0550,.M = (M M2.0550). ELSE.M = 0 IF M > (M M2.0610),.M = (M M M2.0610). ELSE.M = 0 IF (M M M M2.0610) < M2.0550,.M = (M M M M2.0610) AND.(M2.0650, M AND M must NOT be significant). ELSE [END ERROR CHECK] M = (M M2.0700) M <= M M = (M1LS M2MT.0190) M = (M M M M M M2.1820) {Variance: 1 over IF KPI.0610 is significant,.kpi.0620 is significant. M2MT.0030 = (M2MT M2MT.0020) M = (M M M M M M2.1830) {Variance: 1% over BANK.0030 must be letters, numbers, or hyphens only

4 M KPI 0030 On form KPI, partner federal ID # [KPI.0030] must be a valid 9-digit identification number or valid alternative and name [KPI.0040, KPI.0050] must be significant. Valid alternatives include the following: "APPLD FOR", "FOREIGNUS", or "1042S". M M On form M2, Line 45E-additions [M2.1940] must equal the sum of all Lines 43E-additions [M2.0940, M2.1040, M2.1140, M2.1240, M2.1340) plus Line 44E [M2.1840]. M M On form M2, primary taxpayer address type [M2.0270] is invalid. M M On form M2, Line 45E-subtractions [M2.1950] must equal the sum of all Lines 43E-subtractions [M2.0950, M2.1050, M2.1150, M2.1250, M2.1350] plus Line 44E [M2.1850]. M M1LS 0010 On form M1LS, Line 1 [M1LS.0010] must equal Line 19 [fed ] on form M M On form M2, the federal EIN [M2.0060] must correspond to the Minnesota business ID # [M2.0070] in Department of Revenue registration records. Federal EIN [M2.0060] must not equal Minnesota business ID # [M2.0070]. M BANK 0040 On form BANK, the electronic payment date [BANK.0040] is invalid. [Payment date cannot be older than three weeks, and it cannot be in the future more than one year.] M M On form M2, Line 17 [M2.0610] must equal either Line 12 [M ] or Line 22 [M ] on form M15. M M On form M15, Line 3 [M ] Subtotal must equal Line 1 [M ] Minus Line 2 [M ]. IF M-15, Line 3 [M ] is less than $500, Line 12 [M ] is not significant and Line 22 [M ] is not significant. M M2MT 0050 On form M2MT, if Line 5A [M2MT.0050] is less than or equal to $, Lines 9 through 16 [M2MT.0060, M2MT.0070, M2MT.0080, M2MT.0090, M2MT.0150, M2MT.0160, M2MT.0170, M2MT.0180, M2MT.190] must equal zero. M M2MT 0050 On form M2MT, Line 5A [M2MT.0050] must equal Line 3A [M2MT.0030] minus Line 4A [M2MT.0040]. M M On form M15, Line 4 [M ] must equal Line 1 [M ] multiplied by 90% [.90]. If Line 3 [M ] is less than $500, Line 4 must equal zero. If farmer/commercial fisherman indicator [M ] is significant, Line 4 [M ] must equal Line 1 [M ] multiplied by 66.7% [.667]. M BANK 0050 On form BANK, the electronic payment amount [BANK.0050] must be less than or equal to the amount owed total [M2.0620] plus late filing penalty, [BANK.0060], late payment penalty [BANK.0070], extended delinquency penalty [BANK.0075], and interest [BANK.0080]. M M On form M2, Line 43E-additions [M2.0940] must equal the sum of federal distributable net income [M2BENE.0940, M2BENE.1040, M2BENE.1140, M2BENE.1240, M2BENE.1340] on all forms M2BENE. IF KPI is significant,.(kpi.0030 contains exactly 9 digits OR.KPI.0030 = 'APPLD FOR' OR.KPI.0030 = 'FOREIGNUS' OR.KPI.0030 = '1042S') AND.KPI.0050 is significant. ELSE (Programmer's note: KPI contains 2 pages, and KPI.0030 is on page 1 only.) M = (M M M M M M2.1840) {Variance: 1 over IF M is significant,.m = [Valid Value: 1 or 2 or 3]. M = (M M M M M M2.1850) {Variance: 1 over IF M1LS is significant,.m1ls.0010 = fed M <> M AND M is associated with M in Department of Revenue registration records IF BANK.0040 is significant, BANK.0040 > [TODAY - 23] AND BANK.0040 <= [TODAY + 180] (M = M ) OR (M = M ) M = (M M ) AND [IF (M < $500),.(M AND M must NOT be significant). ELSE [END ERROR CHECK] IF M2MT.0050 <= [Thres: ],.(M2MT.0060 AND M2MT.0070 AND M2MT.0080 AND M2MT.0090 AND M2MT.0150 AND M2MT.0160 AND M2MT.0170 AND M2MT.0180 AND M2MT.190 must NOT be significant). ELSE M2MT.0050 = (M2MT M2MT.0040) IF M < $500,.IF M is significant,..m = (M * [Thres: 66.7%])..ELSE..M = (M * [Thres: 90%]) IF Form BANK is significant, BANK.0050 <= (M BANK BANK BANK BANK.0080) AND BANK.0050 > 0. ELSE [END ERROR CHECK] IF M2BENE is significant,.m = SUM(M2BENE M2BENE M2BENE M2BENE M2BENE.1340)

5 M M On form M15, Line 19(A) [M ] Result must equal Line 18(A) [M ] divided by 365 [366 for leap year]. M M2MT 0060 On form M2MT, Line 6 [M2MT.0060] must equal Minnesota Line 5B [M2MT.0140] divided by total Line 5A [M2MT.0050]. M M On form M15, Line 19(C) [M ] must equal Line 18(C) [M ] divided by 365 [366 for leap year]. M ETP 0060 On form ETP, Line 3 [ETP.0060] must equal Line 1 [ETP.0040] minus Line 2 [ETP.0050]. M M On form M15, Line 19(D) [M ] must equal Line 18(D) [M ] divided by 365 [366 for leap year]. M ETP 0070 On form ETP, Line 4 [ETP.0070] must equal Line 3 [ETP.0060] multiplied by 30%. M M2MT 0070 On form M2MT, Line 9 [M2MT.0070] must equal Line 5A [M2MT.0050] minus $75,000. Line 9 must not be negative. M M On form M15, Line 20(B) [M ] percentage must equal Line 19(B) [M ] multiplied by 5%. M M On form M15, Line 20(C) [M ] percentage must equal Line 19(C) [M ] multiplied by 5%. M M2MT 0080 On form M2MT, Line 10 [M2MT.0080] must equal Line 9 [M2MT.0070] multiplied by 25%. M M On form M15, Line 20(D) [M ] percentage must equal Line 19(D) [M ] multiplied by 5%. M M On form M15, Line 21(D) [M ] must equal Line 20(D) [M ] multiplied by Line 16(D) [M ]. M KF 0410 On schedule KF, Line 25 [KF.0410] must equal the sum of lines 21 through 24 [KF.0350, KF.0390, KF.0395, KF.0400]. M M1LS 0060 On form M1LS, Line 6 [M1LS.0060] must equal Line 5 [M1LS.0050] multiplied by 5. M M On form M2, name of contact [M2.0228] must be significant. M KF 0090 On form KF, beneficiary domestic address [KF.0090, KF.0100, KF.0110, KF.0120] or foreign address [KF.0130, KF.0140, KF.0150] must be significant. DO NOT put C/O into Street Address. M M2MT 0090 On form M2MT, Line 11 [M2MT.0090] must equal Line 7 thres minus Line 10 [M2MT.0080]. Line 11 must not be negative. M KF 0060 Name suffix [KF.0060] must be a valid value. Valid values are "II", "III", "IV", "V", VI", "VII", "JR", and "SR"..IF processing year is leap year,..m = (M / 366) {Variance: 1 over..else..m = (M / 365) {Variance: 1 over IF M2MT.0050 > [Thres: ],.M2MT.0060 = (M2MT.0140 / M2MT.0050) {Variance: 1% over. ELSE.M2MT.0060 = 0.IF processing year is leap year,..m = (M / 366) {Variance: 1 over..else..m = (M / 365) {Variance: 1 over ETP.0060 = (ETP ETP.0050).IF processing year is leap year,..m = (M / 366) {Variance:.01 over..else..m = (M / 365) {Variance:.01 over ETP.0070 = (ETP.0060 * [Thres: 30%]) IF M2MT.0050 > [Thres: 75,000],.IF (M2MT [Thres: 75,000]) > 0,..M2MT.0070 = (M2MT [Thres: 75,000])..ELSE..M2MT.0070 = 0. ELSE M2MT.0070 = 0.. ELSE.M = (M * [Thres: 5%]).. ELSE.M = (M * [Thres: 5%]) M2MT.0080 = (M2MT.0070 * [Thres: 25%]).M = (M * [Thres: 5%]).M = (M * M ) {Variance: 1 over KF.0410 = (KF KF KF KF.0400) **Delet ed Rule M1LS.0060 = (M1LS.0050 * 5) M must be significant IF KF.0070 = 3,.(KF.0130 AND KF.0140 AND KF.0150 must be significant) AND.(KF.0090 AND KF.0100 AND KF.0110 AND KF.0120 must NOT be significant). ELSE,.(KF.0090 AND KF.0100 AND KF.0110 AND KF.0120 must be significant) AND.(KF.0090 must NOT contain '%' or 'c/o' or 'in care of') AND.(KF.0130 AND KF.0140 AND KF.0150 must NOT be significant) IF M2MT.0050 > [Thres: ],.IF ([Thres: ] - M2MT.0080) > 0,..M2MT.0090 = ([Thres: ] - M2MT.0080)..ELSE..M2MT.0090 = 0. ELSE.M2MT.0090 = 0 IF KF.0060 is significant,.kf.0060 = [Valid Value: 'II' or 'III' or 'IV' or 'V' or 'VI' or "VII' or 'JR' or 'SR'] ELSE

6 M M On form M2, Line 13b [M2.0570] must not be significant. Documentation requirement requires return to be filed on paper. M M1LS 0020 On form M1LS, Line 2 [M1LS.0020] must equal zero (is not significant). M M On form M15, presence of Line 22 [M ] requires that Lines 7 through 12 [M , M , M , M , M , M ] must not exist. M M2MT 0120 On form M2MT, Line 3B [M2MT.0120] must equal Line 1B [M2MT.0100] plus Line 2B [M2MT.0110]. M KPI 0060 Name suffix [KPI.0060] must be a valid value. Valid values are "II", "III", "IV", "V", '"VI", "VII", "JR", and "SR". M M2MT 0140 On form M2MT, Line 5B [M2MT.0140] must equal Line 3B [M2MT.0120] minus Line 4B [M2MT.0130]. M M On form M2, Line 43E-subtractions [M2.0950] must equal the sum of federal distributable net income [M2BENE.0950, M2BENE.1050, M2BENE.1150, M2BENE.1250, M2BENE.1350] on all forms M2BENE. M M On form M2, taxpayer federal employer ID # [M1.0060] must equal federal employer ID # [ ] on form M M On form M2, Line 43C [M2.0920] must equal the sum of federal distributable net income [M2BENE.0920, M2BENE.1020, M2BENE.1120, M2BENE.1220, M2BENE.1320] on all forms M2BENE. M M On form M2, Line 22 bank account information must include bank account type [M2.0660, M2.0670], routing number [M2.0680] and account number [M2.0690]. M M2MT 0150 On form M2MT, Line 12 [M2MT.0150] must equal Line 6A [M2MT.0060] multiplied by Line 11 [M2MT.0090]. M KPI 0160 On form KPI, partnership federal ID # [KPI.0160] and name [KPI.0170] must be significant. M M2MT 0160 On form M2MT, Line 13 [M2MT.0160] must equal Line 5B [M2MT.0140] minus Line 12 [M2MT.0150]. If Line 5A is less than $, Lines 6 through 16 must not be filled in. M SUM 0020 The electronic filer identification number (EFIN) is not registered with Minnesota. Otherwise, EFIN is missing from the summary record. To register, electronic return originator must fax a copy of current IRS Letter of Acceptance. Visit our web site at for more information. M must NOT be significant M1LS.0020 = 0 IF M is significant,.(m AND M AND M AND.M AND M AND M must NOT be significant). M2MT.0120 = (M2MT M2MT.0110) IF KPI.0060 is significant,.kpi.0060 = [Valid Value: 'II' or 'III' or 'IV' or 'V' or 'VI' or 'VII' or 'JR' or 'SR'] IF M2MT.0050 > [Thres: 31,890],.(M2MT.0140 = M2MT M2MT.0130). ELSE.M2MT.0140 = 0 IF M2BENE is significant,.m = SUM(M2BENE M2BENE M2BENE M2BENE M2BENE.1350). M = fed IF M2BENE is significant,.m = SUM(M2BENE M2BENE M2BENE M2BENE M2BENE.1320). **SEQ IF (M OR M OR M OR M is significant),.(m OR M one and only one must be significant) AND.(M AND M must be significant). ELSE M2MT.0150 = (M2MT.0060 * M2MT.0090) (Programmer's note: M2MT.0060 is a percentage.) IF KPI is significant,.(kpi.0160 AND KPI.0170 must be significant). IF M2MT.0050 < [Thres: ],.(M2MT.0060 AND M2MT.0070 AND M2MT.0080 AND.M2MT.0090 AND M2MT.0150 AND M2MT.0160 AND.M2MT.0170 AND M2MT.0180 AND M2MT.0190 must.not be significant). ELSE.M2MT.0160 = (M2MT M2MT.0150) SUM.0020 must be significant AND (SUM.0020 must be registered AND active in EPS system). (Programmers Note: The EFIN is verified against the master file as ACTIVE versus INACTIVE without regard to authorizations in the authorization file.) M M2MT 0170 On form M2MT, Line 14 [M2MT.0170] must equal Line 13 [M2MT.0160] multiplied by 6.4%. M M2MT 0180 On form M2MT, Line 15 [M2MT.0180] must equal Line 10 [M2.0500] on form M2. If Line 5A [M2MT.0050] is $ or less, Line 15 [M2MT.0180] must not be significant. M M On form M2, Line 13 [M2.0550] must equal Line 13a [M2.0560] plus Line 13b [M2.0570] plus Line 13c [M2.0575]plus Line 13d [M2.0578]plus Line 13e [M2.0576]plus Line 13f [M2.0577]. If Form ETP is significant, total must include ETP credit amount [ETP.0070]. M2MT.0170 = (M2MT.0160 * [Thres: 6.4%]) IF M2MT is significant,.if M2MT.0050 <= [Thres: ],..M2MT.0180 = 0..ELSE..M2MT.0180 = M ELSE [END ERROR CHECK] IF ETP is significant,.m = [M M M M M M SUM(ETP.0070)]. ELSE.M = (M M M M M M2.0577) ** Added line 13e 0576 and 13f 0577

7 M M On form M2, taxpayer name [M2.0040] must not be test. Test names start with "TEST" in both business name [M2.0040] and fiduciary name [M2.0260]. This reject is normally received when a test case is sent to production inadvertently. M M2MT 0190 On form M2MT, Line 16 [M2MT.0190] must equal line 14 [M2MT.170] minus Line 15 [M2MT.0180]. M M On form M2, paid preparer ID # [M2.0730] and indicator [M = "P"] must accompany power of attorney indicator [M2.0720]. M M On form M2, self prepared [M = "S"] returns must not include paid preparer information [M2.0730, M2.0750, M2.0760]. M M On form M2, paid preparer identification number [M2.0730] must be numeric, or it must be a valid PTIN (first character is "P" or "S" followed by numerals). M KPI 0200 On form KPI, partnership domestic address [KPI.0200, KPI.0210, KPI.0220, KPI.0230] or foreign address [KPI.0240, KPI.0250, KPI.0260] must be significant. DO NOT put C/O into Street Address. M M On form M2, electronic return type indicator [M2.2000] is invalid. M M On form M2, city [M2.0300] must equal city [fed ] on federal form M M On form M2, zip [M2.0320] must equal zip [fed ] on federal form M M n form M2, if trust indicator [M2.0200] is significant, one of the following must be significant on federal form 1041: simple trust box indicator [fed ], complete trust box indicator [fed ], qualified disability trust indicator [fed ], ESBT indicator [fed ], grantor type trust indicator [fed ], or pooled income fund indicator [fed ]. IF M2.0040(positions 1-4) = 'TEST' AND M = 'TEST',.IF Processing Region = 'PRODUCTION',..[REJECT RETURN]..ELSE.. IF M2MT.0170 > M2MT.0180,.M2MT.0190 = (M2MT M2MT.0180). ELSE.M2MT.0190 = 0 IF M is significant,.(m = 'P') AND.M is significant. IF (M = 'S'),.M AND M AND M must NOT be significant). ELSE [END ERROR CHECK] IF M is significant,.m must be numeric, except first character may be 'P' or 'S'. IF KPI.0180 = 3,.(KPI.0240 AND KPI.0250 AND KPI.0260 must be significant) AND.(KPI.0200 AND KPI.0210 AND KPI.0220 AND KPI.0230 must NOT be significant). ELSE,.(KPI.0200 AND KPI.0210 AND KPI.0220 AND KPI.0230 must be significant) AND.(KPI.0200 must NOT contain '%' or 'c/o' or 'in care of') AND.(KPI.0240 AND KPI.0250 AND KPI.0260 must NOT be significant) M = [Valid Value: 'P' OR 'S'] M = fed M = fed IF M is significant,.m = fed OR.M = fed OR.M = fed OR.M = fed OR.M = fed OR.M = fed ELSE (END ERROR CHECK) M M On form M2, Line 7 [M2.0480] must equal Line 5 [M2.0460] plus Line 6 [M2.0470]. M M On form M2, Line 8 [M2.0490] must equal Line 4 [M2.0450) minus Line 7 [M2.0480]. M M On form M2, Line 9 [M2.0500] must equal amount from the Minnesota tax table. M M On form M2, Line 34 [M2.0830] must equal the sum of Lines 23 through 33 [M2.0800, M2.0810, M2.0820, M2.0825, M2.0827, M2.0828, M2.0829,M2.0430, M2.0831,+M M2.0833]. M M On form M2, Line 42 [M2.0880] must equal the sum of Lines 35 through 41 [M2.0840, M2.0850, M2.0875, M2.0876, M2.0877,M2.0878, M2.0879]. ( reference to 0870) M M On form M2, fiscal year beginning [M2.0020] must equal fiscal or calendar year beginning [ ] on federal form M M On form M2, fiscal year ending [M2.0030] must equal fiscal or calendar year ending [ ] on federal form M = (M M2.0470) M = (M M2.0480) M = [Thres: TAX FROM M1 TABLE {Round Result / Variance: 1 over based on M and filing status of married filing separately] M = (M M M M M M M M M M M2.0833) M = (M M M M M M M2.0879) IF M is significant,.m = fed ELSE.fed is NOT significant IF M is significant,.m = fed ELSE.fed is NOT significant ** Added SEQ ** Added SEQ

8 M M On form M2, Line 43D [M2.0930] must equal the sum of percentages [M2BENE.0930, M2BENE.1030, M2BENE.1130, M2BENE.1230, M2BENE.1330] on all forms M2BENE. M M On form M2, fiduciary's day phone # [M2.0380] is invalid. Phone number must be exactly ten digits (no non-numeric characters). First and fourth digits cannot be 0 or 1. M M On form M2, Line 18 amount due [M2.0620] does not permit Line 22 direct deposit [M2.0660, M2.0670, M2.0680, M2.0690] for refund. M M On form M15, Line 1 [M ] Minnesota Income Tax must equal Line 12 [M2.0540] on form M2. M M On form M15, Line 20(A) [M ] percentage must equal Line 19(A) [M ] multiplied by 3%. M M On form M15, Line 21(A) [M ] must equal Line 20(A) [M ] multiplied by Line 16(A) [M ]. M M On form M15, Line 22 [M ] must equal the sum of Line 21(columns A through D) [M , M , M M ]. M M On form M15, Line 19(B) [M ] must equal Line 18(B) [M ] divided by 365 [366 for leap year]. M M On form M15, Line 21(B) [M ] must equal Line 20(B) [M ) multiplied by Line 16(B) [M ]. M M On form M15, Line 21(C) [M ] must equal Line 20(C) [M ] multiplied by Line 16(C) [M ]. M M On form M2, paid preparer's phone # [M2.0750] is invalid. Phone number must be exactly ten digits (no non-numeric characters). First and fourth digits cannot be 0 or 1. M M On form M2, Line 43A beneficiary name [M2.0900] must equal "M2BENE" when number of beneficiaries exceeds 5. M SUM 0260 The electronic postmark date [SUM.0260] is not valid. This date is required, and it must not be in the future or older than three weeks. M M2 A system problem occurred while attempting the calculation of the tax. Otherwise, the calculation system was not available. [Resubmit the return. If the problem is repeatedly encountered, contact us]. IF M2BENE is significant,.m = SUM(M2BENE M2BENE M2BENE M2BENE M2BENE.1330). IF M is significant,.m contains exactly 10 digits (no non-numeric characters) AND.M2.0380(position 1) > 1 AND.M2.0380(position 4) > 1]. IF M is significant,.(m AND M AND M AND.M must NOT be significant). IF M15 is significant,.m = M ELSE.M = (M * [Thres: 3%]).M = (M * M ) {Variance: 1 over.m = (M M M M ).IF processing year is leap year,..m = (M / 366) {Variance: 1 over..else..m = (M / 365) {Variance: 1 over.. ELSE.M = (M * M ).. ELSE.M = (M * M ) IF M is significant,.m contains exactly 10 digits (no non-numeric characters) AND.M2.0750(position 1) > 1 AND.M2.0750(position 4) > 1]. IF M2BENE is significant,.m = 'M2BENE'. IF SUM.0280 = "E",.SUM.0260 <= [TOMORROW] AND SUM.0260 > [TODAY - 23] ELSE.SUM.0260 <= [TODAY] AND SUM.0260 > [TODAY - 23] ** Change Percent