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1040 E-file errors

F1040-071-05 e-file error

Form 1040, 'WithholdingTaxAmt' must be less than the sum of the following: ['WagesSalariesAndTipsAmt' and 'TaxableInterestAmt' and 'OrdinaryDividendsAmt' and ( 'PensionsAnnuitiesAmt' or 'TotalTaxablePensionsAmt' ) and 'SocSecBnftAmt' and Schedule 1 (Form 1040), 'UnemploymentCompAmt' and ( all 'OtherIncomeAmt' in [OtherIncomeTypeStatement] ) and ( all Schedule C (Form 1040), 'TotalGrossReceiptsAmt' )] unless one of the following is true: (1) Form 1040, 'CapitalGainLossAmt' has a non-zero value; (2) Schedule 1 (Form 1040), 'OtherGainLossAmt' or 'RentalRealEstateIncomeLossAmt' or 'NetFarmProfitLossAmt' has a non-zero value; (3) Combat Pay has been excluded from wages. (rule F1040-071-05)
You'll get this error if the federal income tax withheld is greater than the total income. The IRS doesn't allow e-filing in this situation, unless there's a capital gain or loss, an other gain or loss on Form 1040 Schedule 1, a net farm profit loss, or if combat pay was excluded from wages. For example, you'll get this error if there's an NOL reported on Schedule 1, line 21, that's offsetting other income items and causing the withholding to total more than the income.

Solution

File the return on paper with Form 8948.
If you want to check the amounts on your return, review the following line numbers:
  • Income items: Form 1040 line 1, 2b, 3b, 4a or 4b, 5a or 5b, Schedule 1 line 7 and 8, and Schedule C line 1.
  • Federal income tax withheld: Form 1040, line 25.

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