Error Error Message Changes for 2016

Transcription

1 Error Error Message Changes for 2016 Code 0002 The amended return indicator was checked. Minnesota does not accept amended returns for this tax type electronically If the ReturnFilerType is P, a PTIN must be present. Otherwise, an STIN or PTIN is required if the ReturnFilerType is not P and the ApplicationOrPlatformTyp is ProfessionalOnline, ProfessionalDesktop, or ProfessionalMobile Transmitter is not authorized to send this type of return/transmission. ETIN not certified 0007 If line 23 of Schedule M1M is significant, lines 2 and 3 of Form M1 must be zero 0014 Street address contains invalid repeating information If the M23 is present, the zipped file submission must include the death certificate as a PDF attachment M1REF lines 5, 6, 7, and 8 are intentionally left blank. These lines should not be present 0104 Schedule M1CD, line 12 EarnedIncomeAmtPct must equal line 11 StateEarnedIncomeAmt divided by line 10 EarnedIncomeAmt 0105 Schedule M15, line 19(D) PercentAmount1 must equal line 18(D) NumberofDays divided by Schedule M1WFC, line 4 answer is No and filing status is single, widow, or head of household, line 3 FederalAdjustedGrossIncome must be greater than or equal to $8,300 with no qualifying children. line 3 must be greater than or equal to $21,620 with one qualifying child. line 3 must be greater than or equal to $25,640 with two or more qualifying children. Thresholds changed- No qualifying children: 8,260 to 8,300 One qualifying child: 21,520 to 21,620, Two or more qualifying children: 25,530 to 25,640, Otherwise, line 4 NoResponseIndicator answer is invalid M1 line 10 and M1C line 5 must not both be greater than zero Schedule M1NR, line 7A FarmIncome must equal federal farm income or loss NetFarmProfitLossAmt Form 1040/1040NR Added 1040NR 0116 If M1, line 16 MarriedCoupleCredit is greater than zero, M1MA must be present and line 16 must equal either M1MA line 8 MarriedCoupleCredit, M1MA line 19 IncomeAfterTotCalcCredit, or M1MA line 21 IncomeOtherState If M1, line 26 BusinessIncome is significant, Form M1B must be present Line number change: M1 line 28 now line 26.

2 0122 Schedule M1LTI, line 8A PremiumCredit must equal the lesser of line 6A IncAftrTotalPremiumsPaidPct or $ Form M1, line 22 TaxAfterNonGameWildlife must equal line 20 TaxAfterNonRefundableCredits plus line 21 NonGameWildlifeContribution M1 line 25 must equal M1REF line Form M1, primary taxpayer death date must be a valid date in the past Form M1, line 7 TotalSubtraction must equal sum of line 5 TaxableTaxRefunds and line 6 OtherDeduction If schedule M1M line 14 or line 37 is significant then Inactivated M1NC must be significant 0138 line 36 of the M1M is intentionally blank, no value Inactivated should be significant 0147 Form M1, filing status on state return must equal federal filing status Schedule M1CD, line 13 ChildAndDependentCare must equal line 9 ChildAndDependentCareExp multiplied by line 12 EarnedIncomeAmtPct and enter credit amount on line 1 of M1REF 0159 Schedule M1CD, line 11 StateEarnedIncomeAmt must not be greater than line 10 EarnedIncomeAmt 0167 Schedule M15, line 19(B) PercentAmount1 must equal line 18(B) NumberofDays divided by 365 [366 for leap year] If line 4 of the M1WFC answer is Yes and filing status is single, widow, or head of household line 3 FederalAdjGrossIncome must be less than $8,300 with no qualifying children. line 3 must be less than $21,620 with one qualifying child. line 3 must be less than $25,640 with two or more qualifying children. Otherwise, line 4 YesResponseIndicator answer is invalid If line 4 of the M1WFC answer is No and filing status is married filing joint, line 3 must be greater than or equal to $13,840 with no qualifying children. line 3 must be greater than or equal to $27,160 with one qualifying child. line 3 must be greater than or equal to $31,180 with two or more qualifying children. Otherwise, line 4 answer is invalid If line 4 of the M1WFC answer is Yes and filing status is married filing joint, line 3 must be less than $13,840 with no qualifying children. line 3 must be less than $27,160 with one qualifying child. line 3 must be less than $31,180 with two or more M1CD line 13 ChildAndDependentCare must equal M1REF line 1 ChildAndDependentCareAmt. Thresholds changed- No qualifying children: 8,260 to 8,300 One qualifying child: 21,520 to 21,620, Two or more qualifying children: 25,530 to 25,640, Thresholds changed- No qualifying children: 13,780 to 13,840 One qualifying child: 27,040 to 27,160 Two or more qualifying children: 31,050 to 31,180 Thresholds changed- No qualifying children: 13,780 to 13,840 One qualifying child: 27,040 to 27,160

3 qualifying children. Otherwise, line 4 answer is invalid. Two or more qualifying children: 31,050 to 31, Schedule M15, line 1 CurrentYearTax must be less than or equal to line 20 TaxAfterNonrefundableCredits of Form M Schedule M1NR, line 3A BusinessIncome must equal federal business income or loss Form 1040/1040NR M1M line 38 is left intentionally blank. This line should not be included in the return 0206 M1M line 39 is left intentionally blank. This line should not be included in the return 0208 Form M1, line B, IRAPensionAnnuityAmts reported on state return must equal federal taxable IRA plus taxable pensions and annuities M1M line 14 is left intentionally blank. This line should not be included in the return 0210 M1M line 37 is left intentionally blank. This line should not be included in the return 0211 Schedule M1NC is not valid. It should not be included in the return Form M1, line 23 TotalStateTaxWithheld must equal withholding from Form M1W line 4 TotalStateTaxWithheld Schedule M1R, line 5b TaxableSocSecAmt and line 6a SocialSecurityRailRoadBenefits must be greater than or equal to federal taxable social security benefits Form 1040/1040A Schedule M1M, the sum of line 3 TaxExemptInterestAmt plus line 4 FederalTaxExemptDividends cannot be greater than line 8b Form 1040 or form 1040A or line 9b on form 1040NR. If reciprocity is claimed, error check is not performed Schedule M1MT, line 27 AftrAdditionFilingStatusOnePct must equal line 26 AftrAdditionFilingStatusOne multiplied by 6.75% Schedule M1MT, line 4 OtherAdditions must equal the sum of line 5 BonusDepreciationAddition, line 6 Federal179ExpenseAddition, line 8 DomesticProduction, line 11 SuspendedLoss, line 13 NetLoss of Schedule M1M Form M1, line 6 OtherDeduction must equal M1M line 40 OtherDeduction. For reciprocity, line 23 ReciprocityState Schedule M1M must be greater than zero and reciprocity subtraction must equal line 1 Removed "Unless M1NC line 18 is significant." Added 1040NR. Added 1040NR Line number change: M1M line 39 now line 40.

4 Federal Tax income. If line 1 is negative, line 8 must equal zero Form M1, line 32 plus line 33 must equal line 28 Line number change: M1 lines 34, 35 and 30 now lines 32, 33, and 28 respectively Schedule M1MTC, line 26 CurrentTax must equal M1 line 9 StateTaxTableAmount minus M1 line 16 MarriedCoupleCredit, M1 line 17 CreditTaxPaidAnotherState and M1C lines 1 LongTermInsuranceCredit, 2 PastMilitaryCredit, 3 IncreasingResearchCredit, 4 EmployerTransitPassCredit, 6 SeedCredit. If line 29 of the M1MTC AltMinTax is greater than zero, line 26 through line 29 CurrentTax, CurrentAlternativeMinTaxCrdt, IncomeAfterCurrentTax, AllowableCredit must equal zero. Rule is not enforced if M1NR is present Form M1, primary taxpayer birth date must be a valid date in the past Form M1, duplicate filings are not allowed. Primary taxpayer previously filed either as primary taxpayer or spouse Form M1, spouse [filing jointly] birth date must be a valid date in the past Schedule M1LTI, line 9 TotalPremiumCredit must equal line 8A PremiumCredit plus line 8B PremiumCredit Schedule M1M, line 21 ExemptAmountOverSixtyFive must equal line 13 of M1R FederalSecExpSubtraction Schedule M1MT, line 23 IncomeAfterFilingStatusTwo must equal line 20 SubtractionsAftrAdditions minus line 22 FilingStatusTwo, and line 23 must not be negative Schedule M1MTC, line 17 IncomeAfterTotalExemptions must equal line 5 TotalDeductions minus line 16 TotalExemptions Schedule M1LTI, line 5B IncAftrTotalPremiumsPaid must equal line 1B LongTermCareInsurance minus line 4B TotalPremiumsPaid Schedule M1NR, line 4A CapGainLoss must equal federal total capital gain or loss Form 1040/1040A/1040NR 0273 Schedule M15, line 20(D) PercentAmount2 percentage must equal line 19(D) PercentAmount1 multiplied by 3% Removed "Unless M1NC line 18 is significant." Added 1040NR.

5 0276 On form M1WFC, line 7 AmericanIndianWFCCredit must equal line 2 amount on form M1REF if line 24 ReservationIncomeEarned on form M1M is greater than zero. Rule does not apply to part year resident or nonresident returns Schedule M1R, line 6 TotalRailroadRetirement must equal line 6a SocialSecurityRailRoadBenefits plus line 6b RailroadRetirement Schedule M1MT, line 14 NetRefund must equal line 10 Form 1040/1040NR Schedule M1CD, licensed provider claiming credit for own children requires day care license number and state form MN Schedule M15, line 20(B) PercentAmount2 percentage must equal line 19(B) PercentAmount1 multiplied by 3% 0301 If M1M line 30 is greater than zero, M1C line 2 must be zero "On form M1MT, line 17 JOBZBusinessExemption must equal line 30 JOBZBusinessExemption on Form M1M." 0304 Schedule M15, line 3 AmountUnpaid Subtotal must equal line 1 CurrentYearTax Minus line 2 TotalPaymentsandCredits. If M15, line 3 AmountUnpaid is less than $500, line 12 AnnualPaymentEstPenalty is not significant and line 22 EstPenalty is not significant Schedule M1WFC, qualifying child #2 social security number must match federal qualifying child #1, 2 or 3 social security number from form 1040EIC Schedule M1R, line 12 IncmAftrAgeDisabilityReqAmtPct must equal line 11 IncmAftrAgeDisabilityReqAmt multiplied by 50%. If line 10 AgeDisabilityReqAmt is greater than line 9 IncomeAftRailroadRetBenefits, line 12 must equal zero Schedule M1WFC, line 5 FullYearResidentWFCCredit must equal line 2 WFCCreditFromTable if line 4 answer is Yes or if line 1 FederalTotalEarnedIncome equals line 3 FederalAdjustedGrossIncome. Otherwise, line 5 FullYearResidentWFCCredit must equal the lesser of line 2 WFCCreditFromTable or line 4 Amount if line 4 answer is No Schedule M1MTC, line 18 IncomeAfterTotalExemptionsPct must equal line 17 IncomeAfterTotalExemptions multiplied by 6.75%. Removed "or if form JOBZ is significant." Changed M1 line 26 to M1REF line 2. Added 1040NR Inactivated for 2016

6 0343 If Schedule M1M line 18 charitable contribution StateItemizedDeduct is significant, schedule A must not be significant Schedule M1MT, line 26 AftrAdditionFilingStatusOne must equal line 20 SubtractionsAftrAdditions minus line 25 IncomeAfterFilingStatusOne Schedule M1WFC, the amount on line 2 WFCCreditFromTable must equal the credit amount from the WFC table based on line 1 FederalTotalEarnedIncome, filing status and number of qualifying children Form M1, line 28 refund total NetRefund must equal line 27 TotalPayments minus total tax amount line 22 TaxAfterNonGameWildlife minus line 33 Penalty. Refund total must not be negative Schedule M1NR, line 5A IRA must equal the sum of federal taxable IRA distributions plus taxable pensions & annuities Form 1040/1040A/1040NR Schedule M1MT, line 25 IncomeAfterFilingStatusOne must equal line 21 FilingStatusOne minus line 24 IncomeAfterFilingStatusTwoPct. M1MT line 25 must not be negative If filing status is married filing separately, taxpayer does not qualify for the education credit Schedule M1ED 0383 If filing status is married filing separately, taxpayer does not qualify for the child and dependent care Schedule M1CD 0386 Schedule M1LTI, line 10 NonResidentCreditPct must equal line 9 TotalPremiumCredit multiplied by line 25 NotFullYearResidentCreditPct Schedule M1NR Schedule M15, line 21(B) Amount16 must equal line 20(B) PercentAmount2 multiplied by line 16(B) Amount Form M1, line 12 FullYearResidentCredit must equal either line 11 IncomeAfterAlternative or line 27 NotFullYearResidentAmnt Schedule M1NR M1REF line 4 must equal the total credit amount from all M1PSC schedules Schedule M1M, line 40 OtherDeduction must equal the sum of subtractions to income line 16 through line 39 NetMutualFund, Amount, StateItemizedDeduct, BonusDepreciationSubtraction, FederalSecExpSubtraction, ExemptAmountOverSixtyFive, RailroadRetirement, Amount, ReservationIncomeEarned, ActiveDutyMilitaryPay, NationalGuard, Line number change: M1 line 30, 29, and 33 now lines 28, 27, and 31 respectively. Removed "Unless M1NC line 18 is significant." Added 1040NR. Line number changed: M1M line 39 now line 40. Replaced JOBZBusinessExemption with MilitaryPensionAmt

7 NondomiciledMilitary, OrganDonation, NonCanadianSubNationalTax, MilitaryPensionAmt, FarmIncome, PostServiceEducationAwards, IncomeSubtractionNetLoss, SubtractionIndebtedness, RailroadMaintSubtraction, FederalSchedASubtraction, M1NCSubFederalAdjustments, BlankOne, BlankTwo Schedule M1NR, line 22A TotalDedAndSubt must equal the sum of line 12A through line 21A EduExpenseAndCerBusExpense, SelfEmploymentTax, HealthSavings, MovingExpenses, SelfEmployedHealthInsurance, StudAlimonyTuitionFeeDeduction, EarlyWithdrawalSavings, OtherSubtractions, BondsInterest, FedSecExpSubtractionAmt Schedule M1WFC, taxpayers must not be married filing separate Schedule M1CD, line 9 ChildAndDependentCareExp must equal the lesser of line 7 MNChildCareCredit or line 8 FedChildCareCredit Form M1, line 1 Federal Tax Income reported on state return must equal federal taxable income. If the federal taxable income is zero, line 1 Form M1 can be negative amount Schedule M1WFC, qualifying child #2 birthdate must be a valid date in the past Form M1, spouse [filing jointly] death date must be in the past Schedule M1NR, line 22B TotalDedAndSubt must equal the sum of line 12B through line 21B EduExpenseAndCerBusExpense, SelfEmploymentTax, HealthSavings, MovingExpenses, SelfEmployedHealthInsurance, StudAlimonyTuitionFeeDeduction, EarlyWithdrawalSavings, OtherSubtractions, FedSecExpSubtractionAmt Form M1, line 4 IncomeAfterAdditions must equal the total of lines 1 through Schedule M1NR, line 24A TotalINRIncome must equal line 11A TotalNonResidentIncome minus line 22A TotalDedAndSubt Schedule M15, line 21(D) Amount16 must equal line 20(D) PercentAmount2 multiplied by line 16(D) Amount Schedule M1R, if either taxpayer or spouse is 65 or over, line 3 DisabilityCompensation must equal line 1 FilingStatusBasedAmount. Otherwise, line 3 Includes 1040NR

8 DisabilityCompensation must equal the lesser of line 1 FilingStatusBasedAmount or line 2 DisabilityPayments Schedule M1R, line 11 IncmAftrAgeDisabilityReqAmt must equal line 9 IncomeAftRailroadRetBenefits minus line 10 AgeDisabilityReqAmt. If line 10 AgeDisabilityReqAmt is greater than line 9 IncomeAftRailroadRetBenefits, line 11 IncmAftrAgeDisabilityReqAmt must equal zero Form M1, spouse (filing jointly) information is incomplete. The following are required: spouse name, LastName, social security number, and birth date. Otherwise, all spouse (filing jointly) information must be blank If M1M line 15 OtherTaxes is significant, M1 line 3 OtherTaxes must equal M1M line 15 OtherTaxes Form M1, primary taxpayer social security # must equal federal primary social security # Form 1040/1040A/1040EZ/1040NR Schedule M1M, line 15 OtherTaxes must equal the sum of additions to income line 1 through line 14 ExcessItemizedDeduction, PersonalExemption, TaxExemptInterestAmt, FederalTaxExemptDividends, BonusDepreciationAddition, Fed179ExpenseAddition, PassThroughIncomeTaxes, DomesticProduction, FederalDeductedExpenses, FederalDeductedFees, SuspendedLoss, LumpsumDistribution, NetLoss, M1NCFederalAdjustments 0487 Form M1, if address type is foreign, primary taxpayer foreign address Addressline1, City, ProvinceOrState must be significant. Otherwise, domestic address Addressline1, City, State, ZIPCode must be significant M1REF line 9 must equal the sum of M1REF line 1 through Schedule M1MT, line 28 StateTaxTableAmount must equal line 9 StateTaxTableAmount Form M Schedule M1MTC, line 30 CarryForwardAmt must equal line 25 AvailableCredit minus line 29 AllowableCredit Schedule M15, line 22 EstPenalty must equal the sum of line 21 Amount16 (columns A through D) 0512 Schedule M15, line 19(C) PercentAmount1 must equal line 18(C) NumberofDays divided by 365 [366 for leap year] Schedule M1CD, line 7 MNChildCareCredit must match table for Schedule M1CD based on number of qualifying person[s]. Added 1040NR

9 0522 Schedule M1R, line 8 DisabilityCompAftTotBenefits must equal line 3 DisabilityCompensation minus line 7 TotalBenefits Form M1, line 8 StateTaxableIncome must equal line 4 IncomeAfterAdditions minus line 7 TotalSubtraction. line 8 must not be negative Schedule M1WFC, if number of qualifying children is none, qualifying child #1 and #2 FirstName, MiddleInitial, LastName, ChildRelationship, MonthsChildLivedWithYouCnt, ChildDateOfBirth, QualifyingChildSSN must not be significant 0541 Invalid bank routing number please verify this number with the financial institution 0547 Schedule M15, presence of line 22 EstPenalty requires that lines 7 through 12 AmountPaidEstimated, EstTaxPaidOrCredited, Underpayment, EstUnderpayPenalty, EstPenaltyReduction, AnnualPaymentEstPenalty must not exist Schedule M1NR, line 1A WagesSalariesTips must equal federal wages, salaries, tips, etc. Form 1040/1040A/1040EZ/1040NR Schedule M1CD, lines 7 through 13 must equal zero when total household income exceeds maximum. Taxpayer does not qualify for credit Schedule M1CD, line 1 FederalAdjustedGrossIncome must equal federal adjusted gross income Form M Schedule M15, line 20(C) PercentAmount2 percentage must equal line 19(C) PercentAmount1 multiplied by 3% 0564 Form M1, line 20 TaxAfternNonrefundableCredits must equal line 15 TaxBeforeCredits minus line 19 TotalNonrefundableCredits. Total Minnesota tax must not be negative Schedule M1MT, line 21 FilingStatusOne must equal the correct amount based on filing status. Removed "Unless M1NC line 18 is significant." Added 1040NR. Changed line 19 to line 20 and line 18 to line 19 Updated Thresholds: MFJ, QW:72,220 to 73,690 MFS: 36,680 to 36,840 Sing, HH:55,020 to 55, Schedule M1NR, if spouse part-year resident MinnesotaResident exists, length of residence must be less than one year Schedule M1R, line 4 NontaxableVeteranPensions must equal federal nontaxable veterans pensions on Federal Schedule R when present. (Deleted reference to Federal Schedule 3)

10 0592 Schedule M1WFC, qualifying child #1 birthdate must be a valid date in the past Form M1, line 33 Penalty must equal underpayment penalty from Schedule M15 line 12 AnnualPaymentEstPenalty or line 22 EstPenalty Schedule M15, line 21(C) Amount16 must equal line 20(C) PercentAmount2 multiplied by line 16(C) Amount Schedule M1CD, line 3 IRA, Keogh, SEP or SIMPLE IRA must match the federal return sum of IRA deduction and Keogh/SEP/SIMPLE deduction Form M1, duplicate filings are not allowed. Spouse previously filed either as primary taxpayer or spouse On form M1WFC, line 6 Amount must equal line 2 Amount on form M1REF if form M1NR exists Form M1C, line 7 TotalNonrefundableCredits must equal the Sum of line 1 LongTermInsuranceCredit, line 2 PastMilitaryCredit, line 3 IncreasingResearchCredit, line 4 EmployerTransitPassCredit, line 5 AlternativeMinTaxCredit, and line 6 SeedCredit, Form M1C Schedule M1MTC, line 25 AvailableCredit must equal line 23 AmountAfterCompare plus line 24 PriorAlternativeMinTaxCrdt Form M1, line 5 TaxableTaxRefunds reported on state return must equal line 10 federal state income tax refund Form 1040/1040NR Schedule M1R, line 5 NonTaxableSocSecAmt must equal line 5a SocialSecurityIncome minus line 5b TaxableSocSecAmt Schedule M1MTC, line 22 IncomeAfterFilingStatus must equal line 19 AftrAdditionFilingStatusOnePct minus line 18 IncomeAfterTotalExemptionsPct, and line 22 IncomeAfterFilingStatus must not be negative "On form M1, Line 25 NumberOfQualified must be greater than zero to claim child and dependent care credit Amount." 0644 Schedule M1R, line 2 DisabilityPayments must not be greater than wages, tips, etc. of form 1040/1040A/1040NR Schedule M1R, line 9b RailroadRetirementBenefits must be less than or equal to federal taxable pensions & annuities plus taxable social security benefits Form 1040/1040A/1040NR 0663 Schedule M1NR, line 2A InterestAndDividends must equal the sum of federal taxable interest and Line number change: M1 line 33 now line 31. Includes 1040NR Changed M1 line 25 to M1REF line 2 Added 1040NR Inactivated for 2016 Added 1040NR Added 1040NR Removed "Unless M1NC line 18 is significant." Added 1040NR.

11 ordinary dividends on federal form 1040/1040A/1040EZ/1040NR Schedule M1LTI, line 5A IncAftrTotalPremiumsPaid must equal line 1A LongTermCareInsurance minus line 4A TotalPremiumsPaid Form M1, primary taxpayer information is incomplete. The following are required: taxpayer name, social security number, and birthdate Schedule M1LTI, line 8B PremiumCredit must equal the lesser of line 6B IncAftrTotalPremiumsPaidPct or $ If return payment is requested, then payment date must be significant and may not be more than one day prior to or more than 180 days after the transmission date Form M1, line 11 IncomeAfterAlternative must equal line 9 StateTaxTableAmount plus line 10 AltMinTax If estimated payment is requested, then payment date must be significant and may not be more than one day prior or more than 365 days after the transmission date Schedule M1LTI, line 4A TotalPremiumsPaid must equal the lesser of line 2A PremiumAmountPaid or line 3A MinnesotaDeductibleMedical Schedule M1LTI, line 6A IncAftrTotalPremiumsPaidPct must equal line 5A IncAftrTotalPremiumsPaid multiplied by 25% Schedule M1WFC, qualifying child #1 social security number must match federal qualifying child #1, 2 or 3 social security number from form 1040EIC Form M1, line 12a MinnesotaAmount must equal Schedule M1NR line 23 MinnesotaSourceIncome Form M1NR must be present if line 12a MinnesotaAmount or line 12b TotalAmount is greater than zero Schedule M1MTC, line 5 TotalDeductions must equal the sum of line 1 through line 4 FederalAdjustedGrossIncome, PriorFederalExemptInterest, Depletion, NonStateTaxedExpenses Schedule M15, line 19(A) PercentAmount1 Result must equal line 18(A) NumberofDays divided by 365 [366 for leap year] Schedule M1LTI, line 3A MinnesotaDeductibleMedical plus line 3B MinnesotaDeductibleMedical must equal line 4 of federal Schedule A. Added element name TotalAmount for line 12B

12 0735 Schedule M1MTC, line 28 IncomeAfterCurrentTax must equal line 26 CurrentTax minus line 27 CurrentAlternativeMinTaxCrdt Schedule M1NR, line 27 NotFullYearResidentAmnt must equal line 25 NotFullYearResidentCreditPct multiplied by line 26 IncomeAfterAlternative Schedule M1MT, line 18 OtherSubtractions must equal the sum of schedule M1M lines 18 StateItemizedDeduct, 20 FederalSecExpSubtraction, 22 RailroadRetirement, 23 ReciprocityState, 24 ReservationIncomeEarned, 25 ActiveDutyMilitaryPay, 26 NationalGuard, 27 NondomiciledMilitary, 28 OrganDonation, 31 FarmIncome, 33 IncomeSubtractionNetLoss, 34 SubtractionIndebtedness 0744 Schedule M1MTC, line 29 AllowableCredit must equal the lesser of line 25 AvailableCredit or line 28 IncomeAfterCurrentTax Schedule M1NR, line 11A TotalNonResidentIncome must equal the sum of lines 1A through 10A WagesSalariesTips, InterestAndDividends, BusinessIncome, CapGainLoss, IRA, NetIncome, FarmIncome, OtherIncome, NonStateInterest, OtherAdditions 0750 Schedule M1MT, line 20 SubtractionsAftrAdditions must equal line 8 TotalAdditions minus line 19 TotalSubtractions Form M1, line 12b TotalAmount must equal Schedule M1NR line 24 TotalINRIncome Schedule M1MT, line 3 must equal the sum of lines 8 through 27 InvestmentInterest, DepletionAmt, NetOperatingLossDeductionAmt, AltTaxNetOperatingLossDedAmt, ExemptPrivateActivityBondsAmt, Section1202ExclusionAmt, IncentiveStockOptionsAmt, EstatesAndTrustsAmt, LargePartnershipAmt, PropertyDispositionAmt, DepreciationAmt, PassiveActivityAmt, LossLimitationAmt, CirculationCostAmt, LongTermContractAmt, MiningCostsAmt, ResearchExperimentalCostAmt, IntangibleDrillingCostAmt, RelatedAdjustmentAmt Form If Schedule M1NR, line 11B TotalNonResidentIncome is equal to or greater than 10,350, then Schedule M1WFC, line 6 Amount must equal line 5 Removed line reference 36 FedTaxableMassTransitBenefit from the sum of the calculation Changed threshold from 10,300 to 10,350

13 FullYearResidentWFCCredit multiplied by line 25 NotFullYearResidentCreditPct of Schedule M1NR Schedule M1NR, line 11B TotalNonResidentIncome must equal the sum of lines 1B through 10B WagesSalariesTips, InterestAndDividends, BusinessIncome, CapGainLoss, IRA, NetIncome, FarmIncome, OtherIncome, NonStateInterest, OtherAdditions Schedule M15, line 20(A) PercentAmount2 percentage must equal line 19(A) PercentAmount1 multiplied by 3% 0797 Schedule M1CD, to claim a new born infant, birth year of child must be in tax year and filing status must be married filing joint Schedule M1NR, line 25 NotFullYearResidentCreditPct must equal line 23B MinnesotaSourceIncome divided by line 24A TotalINRIncome. line 25 must not be greater than 100%. line 25 must not be negative Schedule M1MT, line 29 AltMinTax must equal line 27 AftrAdditionFilingStatusOnePct minus line 28 StateTaxTableAmount. line 29 must not be negative Form M1, line C unemployment reported on state return must equal federal unemployment Form M1, line 18 OtherNonrefundableCredits must equal credit from M1C line 7 TotalNonrefundableCredits Schedule M1WFC, if number of qualifying children is one, qualifying child #1 and qualifying child #2 FirstName, LastName, ChildRelationship, MonthsChildLivedWithYouCnt, ChildDateOfBirth, QualifyingChildSSN, must not be significant Schedule M1MTC, line 21 IncomeAftrStateTaxTableAmount must equal line 19 AftrAdditionFilingStatusOnePct minus line 20 StateTaxTableAmount, and line 21 IncomeAftrStateTaxTableAmount must not be negative Schedule M1LTI, line 6B IncAftrTotalPremiumsPaidPct must equal line 5B IncAftrTotalPremiumsPaid multiplied by 25% Form M1, line 14 TaxBeforeCredits must equal line 12 FullYearResidentCredit plus line 13 LumpsumDistribution Form M1, line 25 child and dependent care credit Amount must equal credit from Schedule M1CD line Includes 1040NR Inactivated for 2016

14 9 ChildAndDependentCareExp or line 13 ChildAndDependentCareCredit Schedule M1CD, line 6 HouseholdIncome must equal sum of income line 1 through 5, FederalAdjustedGrossIncome, SocialSecurityRailRoadBenefits, IRA, TotalProgramPymtsRecd, Amount. line 6 must not be negative Schedule M15, line 21(A) Amount16 must equal line 20(A) PercentAmount2 multiplied by line 16(A) Amount Schedule M1MT, line 13 ImpairmentRelatedWorkExpenses must not exceed line 28 Schedule A Schedule M1NR, if taxpayer part-year resident MinnesotaResident exists, length of residence must be less than one year Schedule M1MTC, line 16 TotalExemptions must equal the sum of line 6 through line 15 MedicalDentalExpenses, InvestmentInterest, CharitableContributions, CasualtyLosses, ImpairmentRelatedWorkExpenses, NetRefund, USBondNetInterest, JOBZBusinessExemption, OtherSubtractions, Exemption Schedule M1R, line 1 FilingStatusBasedAmount must equal $12,000 if filing status is married filing joint. If married filing separately, line 1 FilingStatusBasedAmount must equal $6,000. Otherwise, line 1 FilingStatusBasedAmount must equal $9, Schedule M1MTC, line 27 CurrentAlternativeMinTaxCrdt must equal line 27 AftrAdditionFilingStatusOnePct of Schedule M1MT minus M1 line 16 MarriedCoupleCredit, line 17 CreditTaxPaidAnotherState and M1C lines, 1 LongTermInsuranceCredit, 2 PastMilitaryCredit, 3 IncreasingResearchCredit, 4 EmployerTransitPassCredit, 6 SeedCredit. If Schedule M1NR is significant, multiply line 27 Schedule M1MT by line 25 NotFullYearResidentCreditPct Schedule M1NR Schedule M1MT, line 22 FilingStatusTwo must equal the correct amount based on filing status Form M1, taxpayer name must not be test. Test names start with TEST in both first name and last name. This reject is normally received when educators are teaching lessons using live social

15 security numbers with a live online (web based) software product Schedule M1MT, line 24 IncomeAfterFilingStatusTwoPct must equal line 23 IncomeAfterFilingStatusTwo multiplied by 25% Schedule M1NR, line 6A NetIncome must equal federal income from rents, royalties, partnerships, S corporations, estates and trusts on form 1040/1040NR On form M1REF line 3, the value for the QualifiedNum attribute must be greater than zero to claim education credit. Number of qualifying children on form M1REF line 3 must equal number of qualifying children on M1ED Form M1, line 32 BalanceDueWithReturn must equal the sum of line 22 TaxAfterNonGameWildlife plus line 33 Penalty minus line 29 TotalPayments. Amount due must not be negative Form M1, spouse [filing jointly] social security # must equal federal secondary social security # Form 1040/1040A/1040EZ/1040NR Schedule M1CD, line 8 FedChildCareCredit must equal line 9 of your federal schedule Schedule M1MT, line 16 USBondNetInterest must equal line 16 NetMutualFund Schedule M1M Form M1, to claim marriage credit line16 MarriedCoupleCredit, filing status must be married filing joint Schedule M1LTI, line 4B TotalPremiumsPaid must equal the lesser of line 2B PremiumAmountPaid or line 3B MinnesotaDeductibleMedical Schedule M1MT, line 19 TotalSubtractions must equal the sum of line 9 through line 18 MedicalDentalDeduction, InvestmentInterest, CharitableContributions, CasualtyLosses, ImpairmentRelatedWorkExpenses, NetRefund, OtherNonrefundableCredits, USBondNetInterest, MilitaryPensionAmt, OtherSubtractions Schedule M1MT, line 15 OtherNonrefundableCredits must equal line 19 BonusDepreciationSubtraction Schedule M1M Schedule M1MT, line 8 TotalAdditions must equal the sum of lines 1 through 7 FederalAdjGrossIncome, MedAndDentalAdj, OtherAdjustments, OtherAdditions, NonStateMunicipalIncome, IntangibleDrillingCost, Depletion. Removed "Unless M1NC line 18 is significant." Added 1040NR. Changed M1 line 27 to M1REF line 3. Added 1040NR Replaced JOBZBusinessExemption with MilitaryPensionAmt

16 0970 Schedule M1R, line 7 TotalBenefits must equal the sum of line 4 NontaxableVeteranPensions plus line 5 NonTaxableSocSecAmt plus line 6 TotalRailroadRetirement Schedule M1NR, line 26 IncomeAfterAlternative must equal line 11 IncomeAfterAlternative Form M If filing status is married filing separate, secondary filer information must not be significant M1 WFC line 4 Amount must equal the credit amount from the WFC table based on line 3 FederalAdjGrossIncome and the number of qualifying children if line 4 answer is No Tax period begin and end date must be significant 0981 M1 line 9 StateTaxTableAmount must match the tax from the table 0992 Schedule M1R, line 13 FederalSecExpSubtraction must equal line 8 DisabilityCompAftTotBenefits minus line 12 IncmAftrAgeDisabilityReqAmtPct. Otherwise, taxpayer is not eligible for subtraction Form M1, line D federal adjusted gross income reported on state return must equal federal adjusted gross income Form M1, line A federal wages, salaries, tips, etc. reported on state return must equal federal wages, salaries, tips, etc. Includes 1040NR Includes 1040NR Error Error Message Changes Date Revised Version Code 0123 Form M1, line 22 Corrected line 20 element 11/14/2016 TaxAfterNonGameWildlife must equal line 20 TaxAfterNonRefundableCredits plus line 21 NonGameWildlifeContribution. name 0213 Schedule M1R, line 5b Removed 1040NR. Not 11/14/2016 TaxableSocSecAmt and line 6a SocialSecurityRailRoadBenefits must be greater than or equal to federal taxable social security benefits Form 1040/1040A. applicable Schedule M1CD, line 3 IRA, Keogh, SEP or SIMPLE IRA must match the federal return sum of IRA deduction and Keogh/SEP/SIMPLE deduction. Includes 1040NR 11/14/2016

17 0655 Schedule M1R, line 9b RailroadRetirementBenefits must be less than or equal to federal taxable pensions & annuities plus taxable social security benefits Form 1040/1040A/1040NR 0811 Form M1, line 18 OtherNonrefundableCredits must equal credit from M1C line 7 TotalNonrefundableCredits Form M1, line 1 Federal Tax Income reported on state return must equal federal taxable income. If the federal taxable income is zero, line 1 Form M1 can be negative amount Form M1NR must be present if line 12a MinnesotaAmount or line 12b TotalAmount is greater than zero M1M line 14 is left intentionally blank. This line should not be included in the return 0204 M1M line 37 is left intentionally blank. This line should not be included in the return 0207 Schedule M1NC is not valid. It should not be included in the return If schedule M1M line 14 or line 37 is significant then M1NC must be significant 0005 If the ReturnFilerType is P, a PTIN must be present. Otherwise, an STIN or PTIN is required if the ReturnFilerType is not P and the ApplicationOrPlatformTyp is ProfessionalOnline, ProfessionalDesktop, or ProfessionalMobile M1 line 10 and M1C line 5 must not both be greater than zero. Includes 1040NR 11/14/2016 Corrected M1 C line 7 element name from OtherNonrefundableCredits to TotalNonrefundableCredits 1/17/2017 V1.1 Includes 1040NR 01/17/2017 V1.1 Reworded the error message. No functional change 1/17/2017 V1.1 1/17/2017 V1.1 1/17/2017 V1.1 1/17/2017 V1.1 Inactivated 1/17/2017 V1.1 Edited message to allow for PTIN or STIN if ReturnFilerType is not P and ApplicationOrPlatformTyp is ProfessionalOnline, ProfessionalDesktop, or ProfessionalMobile. No functional change. 1/25/2017 V1.2 1/16/2017 V1.3