F8962-002-03 e-file error

If Form 8962, Line 1 'TotalExemptionsCnt' has a non-zero value, then Line 2a 'ModifiedAGIAmt' must be equal to the (sum of Form 1040, 'AdjustedGrossIncomeAmt' and 'TaxExemptInterestAmt' and 'SocSecBnftAmt' and Form 2555, Line 45 'TotalIncomeExclusionAmt' and Line 50 'HousingDeductionAmt') minus Form 1040, 'TaxableSocSecAmt'. (value, rule F8962-002-03)
You'll get this error message if an amount on Form 8962, Line 2a, includes amounts from Form 8814.

Solution

You need to file the return on paper.
An IRS limitation causes the rejection of e-files when Form 8962, Line 2a, has amounts from Form 8962. Until the IRS addresses this behavior, you'll need to file these returns on paper.
You may get the following error codes along with this error if you include both Form 8962 and Form 8814 in the electronic file:
  • F8962-004-01
  • F8962-007-01
  • F8962-008-01
  • F8962-009-01
  • F8962-025.

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