Franchise Tax Board

California eFile Common e-file Error Codes and Tips on Solving Them

Below are the most common error codes issued during the 2007-processing year (taxable year 2006). Review them and the tips to avoid rejected returns this year.

Code Description
243 Form FTB 3506 does not have all required entries present.
Tip: Make sure the following entries are present on the form:
  • Name, address, telephone number, and SSN/EIN of care provider.
  • Qualifying person's name, SSN, and date of birth.
679 Electronic Signature (PIN)- Taxpayer's Prior Year AGI does not match FTB Records.
Tip: Double check the taxpayer's Prior Year AGI from last year's CA tax return: 540, Line 17, 5402EZ, Line 16, 540NR (Long), Line 21, or 540NR (Short), Line 21 or sign the e-file return using Form FTB 8453/8453-OL.
403/406 Form 4803e Head of Household Schedule required information not provided.
Tip: Make sure to provide complete answers to Questions 2, 3, 4, 5, 6, 9, 10 and 11.
900/902/903 Taxpayer SSN/DCN or Spouse SSN/DCN previously used on an e-filed return.
Tip: To avoid sending duplicate returns, do not retransmit an accepted California return when retransmitting a corrected federal return.
123 Form W-2 required information is missing.
Tip: Compare Form W-2 to the electronic entries for Form W-2.

See Section 8 of the 2007 e-file Handbook Supplement for Authorized e-file Providers of California Individual Income Tax Returns (FTB Pub. 1345A) for detailed error code information.

Reminders

  • For one or a few rejected returns, do not retransmit the entire transmission file. Just retransmit the corrected California returns.
  • Please check the error codes and confirm that you made corrections to the correct federal or state forms.
  • California is not a Fed/State e-file participant. Therefore, send two separate transmissions: one to IRS and one to FTB.
  • If we accept the return but the IRS rejects it, do not retransmit the California return. Correct and retransmit the federal return only. If the changes you make require a modification to the California return, please submit an Amended Individual Income Tax Return (Form 540X).
  • If you transmit a California return with an incorrect social security number and we accept the return, do not correct the SSN and retransmit the California return. Call our Tax Practitioner Hotline at (916) 845-7057 to make the correction.