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California e-file Common e-file Errors and Tips on Solving Them

Below are the most common errors issued during the 2017 processing year. Review them and the tips to avoid rejected submissions this year.

Reminders

  • Please check the errors and confirm that you made corrections to the correct federal or state forms.
  • 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 return.
  • If you transmit a California submission with an incorrect identification number and we accept the submission, do not correct the identification number and retransmit the California submission. Call our Tax Practitioner Hotline at 916.845.7057 to make the correction.

Individual e-file Top Errors

Business Rule Description

F540-670

F540NR-670

Form W-2 withholding does not equal the amount shown on the return.
Tip: Compare the amount of withholding on the return to the total of the amounts shown on the Form W-2. The amounts should match.

F540/NR/NRS/2EZ-170

F540/NR/NRS/2EZ-180

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 or sign the e-file return using Form FTB 8453/8453-OL.

F540/NR/NRS/2EZ-320

F540/NR/NRS/2EZ-330

Taxpayer SSN or Spouse SSN has been previously used on an e-filed return.
Tip: To avoid sending duplicate, do not retransmit an accepted California return when re-transmitting a corrected federal return.

F540/NR/NRS/2EZ-355

Form 3532, Head of Household Filing Status Schedule, has not been included with a return claiming the Head of Household filing status.
Tip: Double check that Form 3532 is included in the e-file return or that the correct filing status is being claimed on the return.

 

Business e-file Top Errors

Business Rule Description
F100-100 Form 100, Question F [BusinessActivityCode] must be a valid 6 digit Principal Business Activity (PBA) code per the current Form 100 Booklet.
Tip: Double check the principal business activity code listing in the current 100 Booklet.

F100-060

F100S-060

F100W-060

Form 100/100S/100W, APB [TaxPeriodBeginDate], [TaxPeriodEndDate], California corporation number [CACorporationNumber] and FEIN [FEIN] cannot match a previously accepted return unless the Superseded [SupersededReturn] or Amended [AmendedReturn] checkbox is checked "Yes".
Tip: Make sure the correct entity ID was used on the return. To avoid sending duplicate returns, do not re-transmit a previously accepted California return when re-transmitting a corrected federal return.
SCHR-110 If the Schedule R-7 is present, then Part I, [IsKeyCorporation] must be checked “Yes” for one and only one corporation.
Tip: Double check that one and only one corporation is indicated as the Key Corporation on the Schedule R-7.

 

Fiduciary e-file Top Errors

Business Rule Description
F541-090 APB [TaxPeriodBeginDate], APE [AccountPeriodEndDate], and FEIN [EstateOrTrustFEIN] cannot match a previously accepted return unless the Amended [AmendedReturn] checkbox is checked "Yes".
Tip: Double check the dates and FEIN before submitting the transmission.
F541-160 Form W-2, W-2G and 1099-R Withholding does not equal the total on line 29 [CAWithholding].
Tip: Compare the amount of withholding on the return to the total of the amounts shown on the Forms W-2, W-2G and 1099R. The amounts should match.
F541-060 APE [TaxPeriodEndDate] cannot be later than the current date [Timestamp].
Tip: Double check that the taxable year ending date entered is correct.

 

Exempt Organization e-file Top Errors

Business Rule Description
F199-060 Form 199, APB [TaxPeriodBeginDate], APE [AccountPeriodEndDate], and California corporation number [CACorporationNumber], SOS number [SOSNumber], or LLC temp number [LLCTempNumber] and FEIN [FEIN] cannot match a previously accepted return unless the Superseded [SupersededReturn] or Amended [AmendedReturn] checkbox is checked "Yes".
Tip: Make sure the correct entity ID was used on the return. To avoid sending duplicate returns, do not re-transmit a previously accepted California return when re-transmitting a corrected federal return.
F199-035 Form 199, APE [TaxPeriodEndDate] cannot be later than the current date [Timestamp].
Tip: Double check that the taxable year ending date entered is correct.

 

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