ty_2011_crosswalk_form_1040

Sep 19, 2026

Version 2011v4.0 crosswalk validation guidance for IRS Form 1040/1040A/1040EZ/1040-SS (PR) and related elements in the MeF e-file process. Covers ELF/ERC error reject code meanings and mapping of schema rules, including mandatory records like Summary Record and Statement Record, required fields such as Primary SSN and name controls, and constraints for Tax Period and TaxYear alignment for processing year 2012. Includes examples for address formatting, filing status dependent spouse name control, and exempt count totals.

LanguageEnglish

CategoryForms

FormatPDF

Pages98

Reading Time34 min

AccessFree to download

ELF/ERC Error Reject Code Rules

Summary Record and Statement Record Requirements

Tax Period and TaxYear Validation

Primary SSN and Name Control Constraints

Address, Filing Status, and Exempt Count Rules

02/09/2012 | | Version 2011v4 .0 | | | | --- | --- | --- | --- | | ELF
ERC \# | ELF Error Reject Code Explanation | MeF
Business
Rule Number | MeF Business Rule or Reason Why No Rule | | 0001 | Page 1 of Form 1040, 1040A, 1040EZ, or 1040-SS (PR) must be present. | N/A | Schema validation | | | The Summary Record must be present. | N/A | No Summary Record in MeF | | 0002 | Form 1040-When More than Four Dependents Box (SEQ 0209), equals "X", Dependent First Name 1 (SEQ 0170) must equal"STMbnn". | N/A | MeF uses repeating groups instead of statements | | 0003 | Tax Return Record Identification-The Tax Period of Form 1040/1040A/1040EZ/1040-SS (PR) (SEQ 0005) Page 1, must equal"201112" and Tax Period of Form 1040/1040A (SEQ 0765) and of Form 1040-SS (PR) (SEQ 1605) Page 2, must also equal "201112". | R0000-097-02 | 'TaxYear' in the Return Header must be equal to "2009" or "2010" or"2011" for the processing year 2012. | | | | IND-008 | 'TaxYear' in the Return Header must equal "2011" for the processing year 2012. | | 0004 | Tax Form-Primary SSN (SEQ 0010) must be within the valid ranges of SSN/ITIN's and cannot equal an ATIN. It must equal all numeric characters and cannot equal all blanks, zeros, ones, twos, threes, fours, fives, sixes, sevens, or eights. Refer to Attachment 9 for valid ranges of Social Security/Taxpayer Identification Numbers. | R0000-092-01 | Valid for 1040/A/EZ/SS(PR) - "PrimarySSN" in the Return Header must be within the valid range of SSN/ITIN and must not be an ATIN. | | | Primary SSN (SEQ 0010) is a required field. | N/A | Schema validation-Primary SSN required in MeF | | | Primary SSN (SEQ 0010) of the Tax Form must equal Taxpayer Identification Number (SEQ 0003) of Tax Return Record Identification Page 1. | N/A | No Tax Return Record Identification Page in MeF | | | Taxpayer Identification Number (SEQ 0003) of Tax Return Record Identification Page 1 must be significant. | N/A | No Tax Return Record Identification Page in MeF | | 0005 | Statement Record-The maximum number of Statement References within a tax return is 30. (A Statement Reference is defined as"STMbnn"; the value of "nn" refers to the Statement Number. ) See Section 8 for Statement Record information. | N/A | MeF uses repeating groups and dependencies | | 0006 | Tax Form-Only the following characters are permitted in the Primary Name Control (SEQ 0050) and Spouse's Name Control (SEQ 0055): alpha, hyphen, and space. The Name Control cannot contain leading or embedded spaces. The left-most position must contain an alpha character. | N/A | PersonNameControlType schema validation | | | Primary Name Control (SEQ 0050) is a required field. | N/A | Schema validation-Primary Name Control required in MeF | | | Spouse's Name Control (SEQ 0055) is a required field when Filing Status (SEQ 0130) equals "2" or "3". | F1040-110 | If Form 1040, Line 2 checkbox "Married filing jointly" or Line 3 checkbox"Married filing separately" is checked (element‘IndividualReturnFilingStatusCd’ has a value of 2 or 3), then the Spouse Name Control must be provided in the Return Header. | | | | F1040A-123 | If Form 1040A, Line 2 checkbox "Married filing jointly" or Line 3 checkbox "Married filing separately" is checked (element'IndividualReturnFilingStatusCd' has a value of 2 or 3), then'SpouseNameControl' must have a value in the Return Header. | | | | F1040SSPR-001 | If Form 1040-SS (PR), Part I, Line 1 checkbox "Married filing jointly" or"Married filing separately" is checked (element'IndividualReturnFilingStatusCd' has a value of 2 or 3), then the'SpouseNameControl' must have a value in the Return Header. | | | On Form 1040EZ, Spouse's Name Control (SEQ 0055) is a required field when Secondary SSN (SEQ 0030) is significant. | F1040EZ-001 | If Form 1040EZ, 'SpouseSSN' has a value in the Return Header, then the 'SpouseNameControl' must have a value. | | | Form 8615-Parent Name Control (SEQ 0045) must be significant and correctly formatted. | N/

FAQs

What does ELF/ERC describe in this document?

ELF/ERC provides the error reject code explanation and maps each rule number to the business reason why a MeF rule is triggered or no rule applies.

Which fields are explicitly required for Form 1040-related processing?

Primary SSN and the Summary Record are required, and Statement Record has a maximum of 30 statement references per return.

How is TaxYear validated for processing year 2012?

Rules specify that the Tax Period values for Form 1040/1040A/1040EZ/1040-SS (PR) and the TaxYear in the Return Header must align, including an explicit requirement that TaxYear equals "2011" for processing year 2012.

Sep 19, 2026

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