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Error Rejection Codes _XLS_

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					2010 M1 Error Rejection Codes (by ERC)
Error          Focus   Focus                                                                   Change
Type    ERC    Form    Field   Public Description                           Code Description   Code
Trans   0001                   Form is not valid for this return type. A
                               form was encountered that is not valid for
                               the return type.
Trans   0002                   Invalid format - checkbox A checkbox field
                               must be the single character “X”.

Trans   0003                   ETIN has been suspended The ETIN in the
                               TRANA record must not be suspended.

Trans   0004                   Transmitter Production/Test Code is not
                               correct. The TranA Transmission
                               production/test code field must contain a
                               literal value of “P” for production region
                               or “T” for test region.

Trans   0005                   Unexpected end of file.

Trans   0006                   Transmitter is not authorized to send this
                               type of return/transmission.



Trans   0007                   Invalid format – field too long. The field
                               exceeds the maximum length.
Trans   0008                   Total return count in RECAP record not
                               equal to number of returns The total
                               return count in the RECAP record must
                               equal the number of returns in the
                               transmission.
Trans   0009   EIN does not match EIN in our database
               The EIN in the TRANA record must match
               the EIN for the ETIN on our database.

Trans   0011   Invalid record format. Record does not
               end with “#”.
Trans   0012   Invalid ETIN. The ETIN in the RECAP record
               must match the ETIN in the TRANA record.

Trans   0014   TRANA date out of range. The date in the
               TRANA record must be in the range of
               tomorrow and three days ago. That is, we
               will accept a transmission dated one day
               in the future [i.e., tomorrow], but not two
               days in the future. We will also accept a
               transmission that is dated three days in
               the past.

Trans   0016   Statement not valid for this field. This field
               cannot contain a statement reference.

Trans   0019   Undefined EFIN. The EFIN in the TRANA
               record must be defined in our database.

Trans   0020   EFIN has been suspended The EFIN in the
               TRANA record must not be suspended.

Trans   0024   Unexpected form in M1PR return.
Trans   0025   Invalid format – alpha. An alpha field may
               contain only upper case letters and
               spaces.
Trans   0026   Invalid format – alphanumeric. An
               alphanumeric field may contain only case
               letters [A-Z or a-z], numbers [0-9], and
               spaces.
Trans   0027   Record length incorrect or missing record
               terminating character “#”. All records
               must be the correct length [as specified in
               bytes 1-4 of the record]. The last character
               in the record must be “#”.

Trans   0028   Undefined ETIN. The ETIN in the TRANA
               record must be defined in our database.

Trans   0029   Field is not significant. A field was
               encountered that is not significant. Either
               a numeric field is zero and a field is empty
               [or contains only spaces].

Trans   0030   Invalid format – maximum length
               exceeded. The data must not exceed the
               maximum length defined for this field.

Trans   0032   Mismatched Julian date and sequence in
               TRANA and RECAP records. The Julian date
               and sequence in the RECAP record must
               match the Julian date and sequence in the
               TRANA record.

Trans   0033   form is not valid for this return type. A
               form was encountered that is not valid for
               the return type.
Trans   0034   Unknown return type in transmission.
Trans   0036   Missing TRANA record. The first 120 bytes
               must be the TRANA record.
Trans   0039   Page 2 of a form is not preceded by page 1
               of a form.
Trans   0040   Record length format error.
Trans   0043   Unspecified parsing error within return.

Trans   0044   Missing TRANB record. The second 120
               bytes must be the TRANB record.
Trans   0045   The fixed portion of a record cannot be
               processed. All or part of the fixed data is
               missing in the record header.
Trans   0046   Unknown form type in transmission.
Trans   0047   Julian date does not match the regular
               date in TRANA record. The Julian date in
               the TRANA record must match the regular
               date in the TRANA record.

Trans   0050   Transmission must not contain
               unprintable (high ASCII) characters.
Trans   0054   Invalid format - numeric. A numeric field
               may contain only the digits 0 through 9. It
               may not contain spaces or a decimal point.

Trans   0055   ETIN EFIN mismatch. The EFIN in the
               TRANA record must match the EFIN for
               the ETIN in our database.
Trans   0059   Multiple TRANA, TRANB, or RECAP record.
               There must be only one TRANA, one
               TRANB, and one RECAP record in the file.
Trans   0061   Missing RECAP record. The last 120 bytes
               must be the RECAP record. Ignoring, or
               course, any extraneous characters at the
               end of the transmission.

Trans   0063   Production/test code mismatch. The
               production/test code in the TRANA record
               must match that in the transmission
               database.
Trans   0064   Syntax error in variable length fields.
Trans   0065   Field sequence number not defined for
               this form. A field sequence number was
               encountered that is not defined for this
               form in Minnesota's system. If field
               sequence is correct, contact Minnesota for
               assistance.
Trans   0066   Number of occurrences of a specific form
               exceeds maximum allowable. The number
               of occurrences of a specific form exceeds
               maximum allowable.

Trans   0067   Parsing error – for future use.
Trans   0071   Invalid format – signed numeric. A signed
               numeric field may contain only digits,
               except that the right most character may
               be either plus ["+"] or minus ["-"]. Spaces
               will not be allowed, and unsigned numeric
               is always positive.]

Trans   0072   Invalid start of record sentinel.
Trans   0073   The use code in the RECAP record does
               not match the use code in the TRANA
               record. The use code in the RECAP record
               must match the use code in the TRANA
               record.
Trans   0076   Invalid format – date. A date field must be
               digits formatted as CCYYMMDD and must
               be a valid date between 1850 and 2050.

Trans   0077   Parsing error – for future use.
Trans   0080   Duplicate transmission. The Julian date
               and sequence in the TRANA record must
               not have been previously transmitted
               during the current year. For production
               mode only.

Trans   0081   Transmission format for return does not
               match specified tax period.
Trans   0083   TRANA record type is not “V”. The record
               type in the TRANA record must be “V”. We
               will not accept fixed format transmissions.

Trans   0086   Field sequence number repeated in a
               form. A field sequence number occurs
               more than once in the same form.

Trans   0087   Non-numeric Julian date or sequence in
               TRANA record. The Julian date and
               sequence in the TRANA record must be
               numeric.
Trans   0088                 The system was unable to successfully
                             complete the return processing due to an
                             environmental issue. The general
                             response by preparers to this error should
                             to resubmit the return for processing.
                             However, if a problem is repeatedly
                             encountered on the same return, contact
                             Minnesota for assistance.

Trans   0089                 Invalid format – percentage. A percentage
                             fields must be 6 digits. The decimal point
                             is assumed to be between the first and
                             second digits.
Trans   0091                 Page 2 of a form is preceded by page 1 of
                             a different form.
Trans   0092                 TRANA transmission format is not “A”. The
                             transmission format in the TRANA record
                             must be “A”.
Trans   0093                 EIN mismatch in TRANA and TRANB
                             records. The EIN in the TRANA record
                             must match the EIN in the TRANB record.

Trans   0099                 The period end date cannot be
                             determined for this return. The return
                             cannot be processed with an invalid
                             period end date.
M1      0101   M1LS   0100   On form M1LS, Line 10 [M1LS.0100] must
                             equal Line 9 [M1LS.0090] multiplied by 5.

M1      0103   M1CD   0210   On form M1CD, Line 5 [M1CD.0210] must        IF M1ED.0050 is significant, IF M1CD.0210 is
                             equal M1ED, Line 5 [M1ED.0050]               significant M1CD.0210 = M1ED.0050
M1   0104   M1CD   0290   On form M1CD, Line 12 qualified earned     IF M1CD is significant,
                          income percent [M1CD.0290] must equal      .IF M1NR is significant or M1M.0260 > 0,
                          Minnesota source earned income Line 11     ..[M1CD.0290 = M1CD.0280 / M1CD.0270]
                          [M1CD.0280] divided by federal earned      {Variance: 1 over or under}. .ELSE
                          income Line 10 [M1CD.0270].                .[END ERROR CHECK] ELSE
                                                                     [END ERROR CHECK]
M1   0105   M15    0480   On form M15, Line 19(D) [M15.0460]         IF M15.0145 is significant,
                          must equal Line 18(D) [M15.0450] divided   .[END ERROR CHECK]. ELSE
                          by 365 [366 for leap year].                .IF processing year is leap year,
                                                                     ..M15.0460 = (M15.0450 / 366) {Variance: .01
                                                                     over or under}. .ELSE
                                                                     ..M15.0460 = (M15.0450 / 365) {Variance: .01
                                                                     over or under}
M1   0106   M1WFC   0120   If Line 4 answer is No [M1WFC.0145], Line      IF M1WFC is significant,
                           3 [M1WFC.0120] must be greater than or         ¬IF M1WFC.0145 is significant,
                           equal to $7,460 ($10,590 if married filing     ¬¬IF M1.0420 = 2,
                           jointly) with no qualifying children. Line 3   ¬¬¬IF M1WFC.0012 is significant,
                           must be greater than or equal to $19,510       ¬¬¬¬M1WFC.0120 >= [Threshold: 26,270].
                           ($22,640 if married filing jointly) with one   ¬¬¬ELSE
                           qualifying child. Line 3 must be greater       ¬¬¬¬IF M1WFC.0011 is significant,
                           than or equal to $23,140 ($26,270 if           ¬¬¬¬¬M1WFC.0120 >= [Threshold: 22,640].
                           married filing jointly) with two or more       ¬¬¬¬ELSE
                           qualifying children. Otherwise, Line 4         ¬¬¬¬¬IF M1WFC.0010 is significant,
                           [M1WFC.0145] answer is invalid.                ¬¬¬¬¬¬M1WFC.0120 >= [Threshold: 10,590].
                                                                          ¬¬¬¬¬ELSE [REJECT RETURN].
                                                                          ¬¬ELSE
                                                                          ¬¬¬IF M1WFC.0012 is significant,
                                                                          ¬¬¬¬M1WFC.0120 >= [Threshold: 23,140].
                                                                          ¬¬¬ELSE
                                                                          ¬¬¬¬IF M1WFC.0011 is significant,
                                                                          ¬¬¬¬¬M1WFC.0120 >= [Threshold: 19,510].
                                                                          ¬¬¬¬ELSE
                                                                          ¬¬¬¬¬IF M1WFC.0010 is significant,
                                                                          ¬¬¬¬¬¬M1WFC.0120 >= [Threshold: 7,460].
                                                                          ¬¬¬¬¬ELSE [REJECT RETURN].
                                                                          ¬ELSE [END ERROR CHECK].
                                                                          ELSE [END ERROR CHECK]
                                                                                                                               **SEQ
M1   0107   BANK    0030   On form BANK, the bank account number          BANK.0030 must be letters, numbers, or hyphens
                           is invalid. (Account number must be            only.
                           letters, numbers, or hyphens only.)

M1   0108   M1      1080   On form M1, paid [or volunteer] preparer       IF M1.1080 is significant, .M1.1080 must be
                           identification number [M1.1080] must be        numeric, except first character may be 'P' or 'S'.
                           numeric, or it must be a valid PTIN [first     ELSE [END ERROR CHECK]
                           character is "P" or "S" followed by
                           numerals).
M1      0111   M1NR    0175   On form M1NR, Line 7A [M1NR.0175]            IF M1NR is significant, .M1NR.0175 =
                              must equal federal farm income or loss       fed1040.0520 ELSE [END ERROR CHECK]
                              [fed1040.0520] on form 1040.
M1      0113   M1C     0010   On form M1C, Line 1 [M1C.0010] must          IF M1NR is significant,
                              equal Line 10 [M1LTI.0220] on form M1LTI     .M1C.0010 = M1LTI.0220, ELSE
                              if form M1NR is significant. On form M1C,    .M1C.0010 = M1LTI.0210, ELSE
                              Line 1 [M1C.0010] must equal Line 9          [END ERROR CHECK]
                              [M1LTI.0210] on form M1LTI if form
                              M1NR is not significant.
Trans   0114                  Forms must not contain invalid fields. One   IF field is not defined for form in M1 return
                              or more fields accompanying the return is    package, reject the return.
                              not defined.

M1      0115   M1CRN   0070   On form M1CRN, Line 6 [M1.CRN.0070]          M1 IF M1CRN is significant, M1.CRN.0070 =
                              must equal Line 24 [M1NR.0325] on form       M1NR.0325. ELSE [END ERROR CHECK]
                              M1NR.
M1      0121   M1MT    0010   On form M1MT, Line 1 [M1MT.0010] must        M1MT.0010 = M1.0490
                              equal federal adjusted gross income
                              [M1.0490] on form M1.
M1      0122   M1LTI   0100   On form M1LTI, Line 8A [M1LTI.0100]          IF M1LTI.0090 > [Threshold: 100], .M1LTI.0100 =
                              must equal the lesser of Line 6A             [Threshold: 100]. ELSE M1LTI.0100 = M1LTI.0090
                              [M1LTI.0090] or $100.
M1      0123   M1      0890   On form M1, Line 24 total tax amount due     M1.0890 = (M1.0870 + M1.0880)
                              [M1.0890] must equal Minnesota tax Line
                              22 [M1.0870] plus non-game wildlife
                              contribution Line 23 [M1.0880].
                                                                                                                             NUM
M1      0124   ETP     0070   On form ETP, Line 4 [ETP.0070] must equal    ETP.0070 = (ETP.0060 * [Threshold: 30%])
                              Line 3 [ETP.0060] multiplied by 30%.         {Variance: 1 over or under}
M1   0125   KS     0090   On form KS, partner domestic address       IF KS.0070 = 3,
                          [KS.0090, KS.0100, KS.0110, KS.0120] or    .(KS.0130 AND KS.0140 AND KS.0150 must be
                          foreign address [KS.0130, KS.0140,         significant) AND
                          KS.0150] must be significant. DO NOT put   .(KS.0090 AND KS.0100 AND KS.0110 AND
                          c/o into Street Address field.             KS.0120 must NOT be significant). ELSE,
                                                                     .(KS.0090 AND KS.0100 AND KS.0110 AND
                                                                     KS.0120 must be significant) AND
                                                                     .(KS.0090 must NOT contain '%' or 'c/o' or 'in care
                                                                     of') AND
                                                                     .(KS.0130 AND KS.0140 AND KS.0150 must NOT
                                                                     be significant)
M1   0127   M1     0160   On form M1, primary taxpayer death date    IF M1.0160 is significant, .M1.0160 < [TODAY].
                          [M1.0160] must be a valid date in the      ELSE [END ERROR CHECK]
                          past.
M1   0129   M1CD   0220   On form M1CD, Line 5 additional            IF M1CD.0210 > 0, .M1CD.0220 is significant. ELSE
                          nontaxable income amount [M1CD.0210]       [END ERROR CHECK]
                          requires a description [M1CD.0220].

M1   0130   M1     0650   On form M1, Line 9 total subtractions      M1.0650 = (M1.0550 + M1.0560 + M1.0570 +
                          [M1.0650] must equal sum of subtractions   M1.0640)
                          Line 5 through 8 [M1.0550, M1.0560,
                          M1.0570, M1.0640].

M1   0132   M1W    0950   On form M1W, subtotal for additional       M1W.0950 = SUM(M1WPG2.1100)
                          1099s must equal the sum of 1099s
                          [M1WPG2.1100] on M1WPG2.

M1   0136   M1MT   0110   On form M1MT, Line 11 [M1MT.0110]          IF M1MT.0110 > 0, .M1MT.0110 =
                          must equal Line 19 [fed1040schA.0380] of   fed1040schA.0380 ELSE [END ERROR CHECK]
                          federal Schedule A.
M1   0140   M1CR   0120   On form M1CR, Line 9 [M1CR.0120] must        IF M1NR is significant,                      ^
                          equal Line 1 [M1CR.0020] divided by Line     .IF M1CR.0020 > M1CR.0110,
                          8 [M1CR.0110], and Line 9 must not           ..M1CR.0120 = [Threshold: 100% {'100000'}].
                          exceed 100%.                                 ..ELSE
                                                                       ..M1CR.0120 = (M1CR.0020 / M1CR.0110)
                                                                       {Variance: 1 over or under}.
                                                                       .ELSE
                                                                       [END ERROR CHECK]
M1   0141   JOBZ   0030   On form JOBZ, the following fields must be   IF JOBZ is significant,                      ^
                          significant: name of taxpayer [JOBZ.0020],   .(JOBZ.0020 AND JOBZ.0030 AND JOBZ.0040 AND
                          Minnesota tax ID # or social security #      ..JOBZ.0050 AND JOBZ.0070 AND JOBZ.0080 must
                          [JOBZ.0030], name of qualified business      be significant).
                          [JOBZ.0040], name of zone [JOBZ.0050],       .ELSE
                          business approval date [JOBZ.0070], and      [END ERROR CHECK]
                          benefit start date [JOBZ.0080].


M1   0142   M1ED   0400   On form M1ED, qualifying child 3             IF (M1ED.0400 OR M1ED.0410 OR M1ED.0420 OR ^
                          [M1ED.0400, M1ED.0410, M1ED.0420,            M1ED.0430 OR M1ED.0435 is significant),
                          M1ED.0430] information must be               .(M1ED.0400 AND M1ED.0410 AND M1ED.0420
                          complete.                                    AND
                                                                       .M1ED.0430 AND M1ED.0435 must be
                                                                       significant).
                                                                       .ELSE
                                                                        [END ERROR CHECK]
M1   0144   M1     1120   On form M1, electronic return type           M1.1120 = [Valid Value: 'P' OR 'S' OR 'F' OR 'V'] ^SEQ
                          indicator [M1.1120] is invalid.
M1   0146   SUM    0260   The electronic postmark date [SUM.0260]     IF SUM.0260 <= 10/15 (tenth month, fifteenth       ^
                          is not valid for this return. The return    day of current year),
                          must be filed within three and one half     .IF [PERIOD END DATE] < [TODAY - 4 YEARS],
                          years of the due date.                      ..[REJECT RETURN].
                                                                      .ELSE
                                                                      ..// Do nothing.
                                                                      .ELSE
                                                                      ..IF [PERIOD END DATE] < [TODAY - 3 YEAR],
                                                                      ...REJECT RETURN].
                                                                      ..ELSE
                                                                      ...// Do nothing
M1   0147   M1     0420   On form M1, filing status [M1.0420] on      M1.0420 must be significant AND M1.0420 =
                          state return must equal federal filing      [Valid Value: 1 or 2 or 3 or 4 or 5] AND
                          status [fed1040.0130, fed1040A.0130].       [IF 1040Z is significant,
                          Otherwise, filing status is missing.        .{NO ADDITIONAL CHECK REQUIRED}. ELSE
                                                                      .IF 1040A is significant,
                                                                      ..M1.0420 = fed1040A.0130. .ELSE,
                                                                      ..M1.0420 = fed1040.0130]
M1   0149   M1CD   0300   On form M1CD, Line 13 part-year resident,   IF M1CD is significant,
                          nonresident and American Indian child       .IF M1NR is significant or M1M.0260 > 0,
                          credit [M1CD.0300] must equal Line 9        ..[M1CD.0300 = M1CD.0260 * M1CD.0290]
                          [M1CD.0260] multiplied by Line 12           {Variance: 1 over or under} AND
                          [M1CD.0290] and must equal credit on        ..[M1CD.0300 = M1.0930]. .ELSE
                          form M1 Line 27 [M1.0930].                  .[END ERROR CHECK] ELSE
                                                                      [END ERROR CHECK]                                  NUM
M1   0155   JOBZ   0130   On form JOBZ, type of taxpayer (and only    IF JOBZ is significant,
                          one type) must be significant [JOBZ.0080,   .(JOBZ.0090 OR JOBZ.0100 OR JOBZ.0110 OR
                          JOBZ.0090, JOBZ.0100, JOBZ.0110,            .JOBZ.0120 OR JOBZ.0130 OR JOBZ.0140 must be
                          JOBZ.0120, JOBZ.0130, JOBZ.0140].           significant-one and only one must be significant).
                                                                      ELSE [END ERROR CHECK]
M1      0159   M1CD    0280   On form M1CD, Line 11 Minnesota source        IF M1CD is significant,
                              earned income [M1CD.0280] must not be         .IF (M1NR is significant) OR (M1M.0260 > 0) OR
                              greater than federal earned income Line       (M1M.0320 > 0),
                              10 [M1CD.0270].                               ..[(M1CD.0280 <= M1CD.0270) and M1CD.0280
                                                                            >= 0]. .ELSE
                                                                            .[END ERROR CHECK] ELSE
                                                                            [END ERROR CHECK]
Trans   0163                  The percentage received is not a valid
                              format. Valid format is six digits with no
                              decimals or space, and the decimal is
                              assumed between the first and second
                              digits.
M1      0167   M15     0280   On form M15, Line 19(B) [M15.0280] must       IF M15.0145 is significant,
                              equal Line 18(B) [M15.0270] divided by        .[END ERROR CHECK]. ELSE
                              365 [366 for leap year].                      .IF processing year is leap year,
                                                                            ..M15.0280 = (M15.0270 / 366) {Variance: 1 over
                                                                            or under}. .ELSE
                                                                            ..M15.0280 = (M15.0270 / 365) {Variance: 1 over
                                                                            or under}
M1      0169   M1ED    0480   On form M1ED, Line 8C [M1ED.0470]             IF M1ED.0470 > 0, .M1ED.0480 is significant. ELSE
                              requires organization providing instruction   [END ERROR CHECK]
                              Line 8 [M1ED.0480].
M1      0171   M1LTI   0110   On form M1LTI, Policy #2 information          IF (M1LTI.0110 OR M1LTI.0120 OR M1LTI.0130 is
                              must include name of insured                  significant), .(M1LTI.0110 AND M1LTI.0120 AND
                              [M1LTI.0110], insurance company               M1LTI.0130 are significant). ELSE [END ERROR
                              [M1LTI.0120], and policy # [M1LTI.0130].      CHECK]

M1      0179   JOBZ    0200   On form JOBZ, Line 5A [JOBZ.0200] must        JOBZ.0200 = (JOBZ.0160 + JOBZ.0170 + JOBZ.0180
                              equal sum of Lines 1A through 4A              + JOBZ.0190)
                              [JOBZ.0160, JOBZ.0170, JOBZ.0180,
                              JOBZ.0190].
M1      0182   KPI     0280   On form KPI, partner distributive share       KPI.0280 >= 0
                              [KPI.0280] must not be negative.
M1   0183   JOBZ    0260   On form JOBZ, Line 5B [JOBZ.0260] must        JOBZ.0260 = (JOBZ.0220 + JOBZ.0230 + JOBZ.0240
                           equal sum of Lines 1B through 4B              + JOBZ.0250)
                           [JOBZ.0220, JOBZ.0230, JOBZ.0240,
                           JOBZ.0250].
M1   0189   M1CR    0070   On form M1CR, Line 4 [M1CR.0070] must         IF M1CR.0060 < M1CR.0050, .M1CR.0070 =
                           equal Line 4a [M1CR.0050] minus Line 4b       (M1CR.0050 - M1CR.0060). ELSE .M1CR.0070 = 0
                           [M1CR.0060]. Line 4 must not be negative.

M1   0190   M1WFC   0120   If Line 4 answer is Yes [M1WFC.0140], Line    IF M1WFC is significant,
                           3 [M1WFC.0120] must be less than $7,460       ¬IF M1WFC.0140 is significant,
                           ($10,590 if married filing jointly) with no   ¬¬IF M1.0420 = 2,
                           qualifying children. Line 3 must be less      ¬¬¬IF M1WFC.0012 is significant,
                           than $19,510 ($22,640 if married filing       ¬¬¬¬M1WFC.0120 < [Threshold: 26,270].
                           jointly) with one qualifying child. Line 3    ¬¬¬ELSE
                           must be less than $23,140 ($26,270 if         ¬¬¬¬IF M1WFC.0011 is significant,
                           married filing jointly) with two or more      ¬¬¬¬¬M1WFC.0120 < [Threshold: 22,640].
                           qualifying children. Otherwise, Line 4        ¬¬¬¬ELSE
                           [M1WFC.0140] answer is invalid.               ¬¬¬¬¬IF M1WFC.0010 is significant,
                                                                         ¬¬¬¬¬¬M1WFC.0120 < [Threshold: 10,590].
                                                                         ¬¬¬¬¬ELSE [REJECT RETURN].
                                                                         ¬¬ELSE
                                                                         ¬¬¬IF M1WFC.0012 is significant,
                                                                         ¬¬¬¬M1WFC.0120 < [Threshold: 23,140].
                                                                         ¬¬¬ELSE
                                                                         ¬¬¬¬IF M1WFC.0011 is significant,
                                                                         ¬¬¬¬¬M1WFC.0120 < [Threshold: 19,510].
                                                                         ¬¬¬¬ELSE
                                                                         ¬¬¬¬¬IF M1WFC.0010 is significant,
                                                                         ¬¬¬¬¬¬M1WFC.0120 < [Threshold: 7,460].
                                                                         ¬¬¬¬¬ELSE [REJECT RETURN].
                                                                         ¬ELSE [END ERROR CHECK].
                                                                         ELSE [END ERROR CHECK]
                                                                                                                          **SEQ
M1      0191   M1ED   0370   On form M1ED, Line 12B [M1ED.0370]            M1ED.0370 = (M1ED.0280 + M1ED.0310 +
                             must equal the sum of lines 7B through        M1ED.0340 + M1ED.0345 + M1ED.0350)
                             11B [M1ED.0280, M1ED.0310,
                             M1ED.0340, M1ED.0345, M1ED.0350].
Trans   0194                 Contact the Minnesota Department of           IF [FORM OCCURRENCE NUMBER] is not
                             Revenue for assistance with processing        sequential (for any return type), [REJECT
                             this return. The department will manually     RETURN]. ELSE [END ERROR CHECK]
                             correct this error on a case-by-case basis.
                             The form occurrence numbers for each
                             form and schedule must be sequential
                             beginning with 0000001. Gaps are not
                             permitted in form occurrence numbers.


M1      0197   JOBZ   0280   On form JOBZ, Line 5C [JOBZ.0280] must        IF JOBZ.0260 = 0, JOBZ.0280 = 0. ELSE JOBZ.0280
                             equal Line 5A [JOBZ.0200] divided by Line     = (JOBZ.0200 / JOBZ.0260) {Variance: 1 over or
                             5B [JOBZ.260]. If Line 5B equals zero, Line   under}
                             5C must equal zero.

M1      0198   M15    0010   On form M15, Line 1 [M15.0010]                IF M15 is significant, .M15.0010 = M1.0870. ELSE
                             Minnesota Income Tax must equal Line 22       [END ERROR CHECK]
                             [M1.0870] on form M1.                                                                            NUM
M1      0199   M1CD   0010   On form M1CD, qualifying child 1              IF [M1CD.0010(positions 1-3) = 'STM'],
                             [M1CD.0010] is a statement record on the      .[fed2441.0110(positions 1-3) = 'STM' OR
                             state return, and this must match the         .MN2441.0110(positions 1-3) = 'STM']. ELSE
                             federal return [fed2441.0110,                 [END ERROR CHECK]
                             MN2441.0110]. (Deleted reference to
                             Federal Schedule 2)                                                                              ***SEQ
M1   0201   BANK   0010   On form BANK, the bank information is             IF Form BANK is significant, (BANK.0020 AND
                          incomplete. The following are required:           BANK.0030 AND BANK.0040 AND BANK.0050 are
                          bank account type [BANK.0010,                     significant) AND (BANK.0010 or BANK.0015, but
                          BANK.0015], routing number                        not both, is significant). ELSE [END ERROR CHECK]
                          [BANK.0020], account number
                          [BANK.0030], payment date [BANK.0040]
                          and payment amount [BANK.0050].

M1   0202   M1NR   0135   On form M1NR, Line 3A [M1NR.0135]                 IF M1NR is significant, .M1NR.0135 =
                          must equal federal business income or             fed1040.0440 ELSE [END ERROR CHECK]
                          loss [fed1040.0440] on form 1040.
M1   0204   KF     0060   Name suffix [KF.0060] must be a valid             IF KF.0060 is significant, .KF.0060 = [Valid Value:
                          value. Valid values are "II", "III", "IV", "V",   'II' or 'III' or 'IV' or 'V' or 'VI' or 'VII' or 'JR' or 'SR']
                          "VI", "VII", "JR", and "SR".                      ELSE [END ERROR CHECK]
M1   0208   M1     0475   On form M1, Line B IRA, pensions, and             IF fed1040Z is significant,
                          annuities [M1.0475] reported on state             .M1.0475 is NOT significant. ELSE
                          return must equal federal taxable IRA             .IF fed1040A is significant,
                          [fed1040.0480, fed1040A.0480] plus                ..M1.0475 = (fed1040A.0480 + fed1040A.0495).
                          taxable pensions and annuities                    .ELSE
                          [fed1040.0495, fed1040A.0495].                    ..M1.0475 = (fed1040.0480 + fed1040.0495)

M1   0209   JOBZ   0290   On form JOBZ, Line 6C [JOBZ.0290] must            IF JOBZ.0270 = 0, JOBZ.0290 = 0. ELSE JOBZ.0290
                          equal Line 6A [JOBZ.0210] divided by Line         = (JOBZ.0210 / JOBZ.0270) {Variance: 1 over or
                          6B [JOBZ.270]. If Line 6B equals zero, Line       under}
                          6C must equal zero.
M1   0210   M1CD   0110   On form M1CD, care provider 1                 IF M1CD.0110(positions 1-3) = 'STM',
                          [M1CD.0110] match the care provider 1 or      .[fed2441.0010(positions 1-3) = 'STM'] OR
                          care provider 2 on the federal return         .[MN2441.0010(positions 1-3) = 'STM']. ELSE
                          [fed2441.0010, fed2441.0060,                  .[M1CD.0110(positions 1-15) =
                          MN2441.0010, MN2441.0060]. (Deleted           fed2441.0010(positions 1-15)] OR
                          reference to Federal Schedule 2)              .[M1CD.0110(positions 1-15) =
                                                                        MN2441.0010(positions 1-15)] OR
                                                                        .[M1CD.0110(positions 1-15) =
                                                                        fed2441.0060(positions 1-15)] OR
                                                                        .[M1CD.0110(positions 1-15) =
                                                                        MN2441.0060(positions 1-15)]
                                                                        (Programmer Note: IRS limits field to 19, but we
                                                                        will check only the first 15 characters of any field.)
                                                                                                                                 ***SEQ
M1   0211   M1ED   0530   On form M1ED, Line 12C [M1ED.0530]            M1ED.0530 = (M1ED.0440 + M1ED.0470 +
                          must equal the sum of lines 7C through        M1ED.0500 + M1ED.0505 + M1ED.0510)
                          11C [M1ED.0440, M1ED.0470,
                          M1ED.0500, M1ED.0505, M1ED.0510].
M1   0212   M1     0900   On form M1, Line 25 state withholding         M1.0900 = M1W.1200
                          [M1.0900] must equal withholding from
                          form M1W Line 4 [M1W.1200].

M1   0213   M1R    0060   On form M1R, Line 5b [M1R.0060] plus          IF M1R is significant,
                          Line 6a [M1R.0075] must be greater than       .IF 1040A is significant,
                          or equal to federal taxable social security   ..(M1R.0060 + M1R.0075) >= 1040A.0557. .ELSE
                          benefits [1040.0557, 1040A.0557] on form      ..(M1R.0060 + M1R.0075) >= 1040.0557. ELSE
                          1040/1040A.                                   [END ERROR CHECK]
M1   0214   M1M    0030   On form M1M, the sum of Line 1                  IF M1M is significant,
                          [M1M.0010] plus Line 2 [M1M.0020] on            .IF M1M.0240 is significant,
                          form M1M can not be greater than Line           ..[END ERROR CHECK]..ELSE
                          8b [fed1040.0385, fed1040A.0385] on             ..IF fed1040A is significant,
                          form 1040 or form 1040A. If reciprocity         ...(M1M.0010 + M1M.0020) <= fed1040A.0385.
                          [M1M.0240] is claimed, error check is not       ..ELSE,
                          performed.                                       ...(M1M.0010 + M1M.0020) <= fed1040.0385.
                                                                          ELSE [END ERROR CHECK]
M1   0215   M1MT   0300   On form M1MT, Line 27 [M1MT.0300]               M1MT.0300 = (M1MT.0290 * [Threshold: 6.4%])
                          must equal Line 26 [M1MT.0290]
                          multiplied by 6.4%.
M1   0224   M1MT   0035   On form M1MT, Line 4 [M1MT.0035] must           IF M1MT is significant,
                          equal the sum of Line 3 [M1M.0030], Line        .M1MT.0035 = (M1M.0030 + M1M.0040 +
                          4 [M1M.0040], Line 5 [M1M.0050], Line 7         M1M.0050 + M1M.0070 + M1M.0080 +
                          [M1M.0070], Line 8 [M1M.0080], Line 12          M1M.0120 + M1M.0130)
                          [M1M.0120], Line 13 [M1M.0130], of              ELSE
                          form M1M.                                       [END ERROR CHECK]                             ***SEQ
                                                                                                                        ***NUM
M1   0225   M1     0640   On form M1, Line 8 [M1.0640] other              IF M1M.0240 is significant,
                          subtractions from income must equal Line        .IF M1.0500 < 0,
                          33 [M1M.0350] subtraction on form               ..M1.0640 = 0. .ELSE
                          M1M. For reciprocity, Line 22 [M1M.0240]        ..M1.0640 = M1.0500 ELSE
                          on form M1M must be greater than zero           .M1.0640 = M1M.0350
                          and reciprocity subtraction must equal
                          Line 1 [M1.0500]. If Line 1 is negative, Line
                          8 must equal zero.
                                                                                                                        NUM
M1   0227   M1LS   0100   On form M1LS, Line 10 [M1LS.0100] must          M1LS.0100 = (M1LS.0090 * 5)
                          equal Line 9 [M1LS.0090] multiplied by 5.
M1   0229   M1WPG2 0750    On form M1WPG2, Minnesota tax               IF M1WPG2.0750 is significant,
                           withheld on 1099's [M1WPG2.0750]            .M1WPG2.0710 is significant AND
                           requires selection [M1WPG2.0710], 7-digit   .M1WPG2.0730 is significant (7 digits) AND
                           Minnesota state ID number                   .M1WPG2.0740 is significant ELSE
                           [M1WPG2.0730], and income amount            [END ERROR CHECK]
                           [M1WPG2.0740].
M1   0230   M1CR    0040   On form M1CR, Line 3 [M1CR.0040] must       IF M1CR.0020 > M1CR.0030,
                           equal Line 1 [M1CR.0020] divided by Line    .M1CR.0040 = [Threshold: 100% {'100000'}]. ELSE
                           2 [M1CR.0030], and Line 3 must not          .M1CR.0040 = (M1CR.0020 / M1CR.0030)
                           exceed 100%.                                {Variance: 1 over or under}

M1   0231   M1      1070   On form M1, Line 39 [M1.1070] is invalid.   IF M1.1070 is significant, .M1.0980 = (M1.1060 +
                           Line 34 refund amount [M1.0980] must        M1.1070). ELSE .(M1.1060 AND M1.1070 must
                           equal amount refunded Line 38 [M1.1060]     NOT be significant)
                           plus amount transferred to next tax year
                           Line 39 [M1.1070].

M1   0233   M1MTC   0260   On form M1MTC, Line 26 [M1MTC.260]          IF M1MTC is significant,
                           must equal Line 28 [M1MT.0310] on form      .IF M1MT.0320 > 0,
                           M1MT. If Line 29 [M1MT.0320] is greater     ..(M1MTC.0260 AND M1MTC.0270 AND
                           than zero, Line 26 through Line 29          M1MTC.0280 AND M1MTC.0290 must NOT be
                           [M1MTC.0260, M1MTC.0270,                    significant). .ELSE
                           M1MTC.0280, M1MTC.0290] must equal          ..IF M1NR is significant,
                           zero. If M1NR is significant, Line 28       ...M1MTC.0260 = (M1MT.0310 * M1NR.0555)
                           [M1MT.0310] on form M1MT must be            {Variance: one over or under}. ..ELSE
                           multiplied by Line 24 [M1NR.0555] on        M1MTC.0260 = M1MT.0310. ELSE [END ERROR
                           form M1NR.                                  CHECK]

M1   0234   M1      0150   On form M1, primary taxpayer birth date     M1.0150 < [TODAY]
                           [M1.0150] must be a valid date in the
                           past.
M1   0235   M1     0050   On form M1, duplicate filings are not         IF M1.0050 = M1.0050 for any previously
                          allowed. Primary taxpayer [M1.0050]           ACCEPTED Form M1,
                          previously filed either as primary taxpayer   .[REJECT RETURN]. ELSE
                          or spouse [M1.0250].                          .IF M1.0050 = M1.0250 for any previously
                                                                        ACCEPTED Form M1,
                                                                        ..[REJECT RETURN].
                                                                        .ELSE [END ERROR CHECK]
M1   0236   JOBZ   0300   On form JOBZ, Line 7 [JOBZ.0300] must         JOBZ.0300 = (JOBZ.0280 + JOBZ.0290)
                          equal sum of Line 5C [JOBZ.0280] plus Line
                          6C [JOBZ.0290].
M1   0237   KPI    0610   On form KPI, Line 29 [KPI.0610] requires a    IF KPI.0610 is significant, .KPI.0620 is significant.
                          description [KPI.0620].                       ELSE [END ERROR CHECK]                                  NUM
M1   0238   ETP    0020   On form ETP, name of employer                 IF ETP is significant,
                          [ETP.0010] and Minnesota tax ID               .(ETP.0010 AND ETP.0020 are significant) AND
                          [ETP.0030] must be significant.               .ETP.0030 contains exactly 7 digits. ELSE
                                                                        [END ERROR CHECK]
                                                                                                                                SEQ
M1   0241   JOBZ   0310   On form JOBZ, Line 8 [JOBZ.0310] must         JOBZ.0310 = (JOBZ.0300 / 2) {Variance: .0001 over
                          equal Line 7C [JOBZ.0300] divided by 2        or under}
                          (rounded to 5 decimal places).

M1   0242   M1     0350   On form M1, spouse [filing jointly] birth     IF M1.0420 = 2, .M1.0350 < [TODAY]. ELSE [END
                          date [M1.0350] must be a valid date in the    ERROR CHECK]
                          past.
M1   0245   M1     1010   On form M1, Line 35 bank account              IF M1.1010 is significant, .M1.1010 must be
                          number [M1.1010] is invalid. [Account         letters, numbers, or hyphens only. ELSE [END
                          number must be letters, numbers, or           ERROR CHECK]
                          hyphens only.]
M1   0250   M1W     0150   On form M1W, Minnesota tax withheld on            IF M1W.0150 is significant,
                           W-2's [M1W.0150] requires selection               .(IF M1W.0120 is significant,
                           [M1W.0110], 7-digit Minnesota state ID            ..M1W.0120 = 'X'. .ELSE
                           number [M1W.0130] and state wages                 ..// Do nothing) ...
                           [M1W.0140].                                       .AND M1W.0130 is significant (7 digits)
                                                                             .AND M1W.0110 is significant (valid values 1 or 2)
                                                                             .
                                                                             .AND (IF M1M.0270 > 0,
                                                                             ..// Do nothing .ELSE
                                                                             ..M1W.0140 is significant) ELSE
                                                                             [END ERROR CHECK]
M1   0251   M1LTI   0210   On form M1LTI, Line 9 [M1LTI.0210] must           M1LTI.0210 = (M1LTI.0100 + M1LTI.0200)
                           equal Line 8A [M1LTI.0100] plus Line 8B
                           [M1LTI.0200].
M1   0255   M1MT    0260   On form M1MT, Line 23 [M1MT.0260]                 IF M1MT.0250 > M1MT.0230, .M1MT.0260 = 0.
                           must equal Line 20 [M1MT.0230] minus              ELSE .M1MT.0260 = (M1MT.0230 - M1MT.0250)
                           Line 22 [M1MT.0250], and Line 23 must
                           not be negative.
M1   0258   M1MTC   0170   On form M1MTC, Line 17 [M1MTC.0170]               IF M1MTC.0050 < M1MTC.0160, .M1MTC.0170 =
                           must equal Line 5 [M1MTC.0050] minus              0. ELSE .M1MTC.0170 = (M1MTC.0050 -
                           Line 16 [M1MTC.0160].                             M1MTC.0160)

M1   0259   M1      0180   On form M1, primary taxpayer day phone            IF M1.0180 is significant, .M1.0180 = [Valid Value:
                           type [M1.0180] is invalid.                        1 or 2 or 3 or 4]. ELSE [END ERROR CHECK]

M1   0263   M1W     1000   On form M1W, Line 2 [M1W.1000] must               SUM(M1W.1000) = SUM(M1W.0550 + M1W.0600
                           equal the sum of Minnesota tax withheld           + M1W.0650 + ...M1W.0700 + M1W.0950)
                           on 1099's [M1W.0550, M1W.0600,
                           M1W.0650, M1W.0700, M1W.0950].

M1   0264   KPI     0060   Name suffix [KPI.0060] must be a valid            IF KPI.0060 is significant, .KPI.0060 = [Valid Value:
                           value. Valid values are "II", "III", "IV", "V",   'II' or 'III' or 'IV' or 'V' or 'VI' or 'VII' or 'JR' or 'SR']
                           '"VI", "VII", "JR", and "SR".                     ELSE [END ERROR CHECK]
M1   0267   M1LTI   0180   On form M1LTI, Line 5B [M1LTI.0180]          IF M1LTI.0140 < M1LTI.0170, .M1LTI.0180 = 0.
                           must equal Line 1B [M1LTI.0140] minus        ELSE .M1LTI.0180 = (M1LTI.0140 - M1LTI.0170)
                           Line 4B [M1LTI.0170].
M1   0269   JOBZ    0330   On form JOBZ, Line 15 [JOBZ.0330] must       JOBZ.0330 = (JOBZ.0210 + JOBZ.0320)
                           equal sum of Line 6A [JOBZ.0210] plus Line
                           14 [JOBZ.0320].
M1   0271   M1CD    0130   On form M1CD, care provider 1 amount         IF M1CD.0130 is significant,
                           paid [M1CD.0130] must match federal          .(M1CD.0130 = fed2441.0050 OR
                           return [fed2441.0050, fed2441.0100,          .M1CD.0130 = fed2441.0100 OR
                           MN2441.0050, MN2441.0100]. (Deleted          .M1CD.0130 = MN2441.0050 OR
                           reference to Federal Schedule 2)             .M1CD.0130 = MN2441.0100). ELSE
                                                                        [END ERROR CHECK]                                 ***SEQ
M1   0272   M1NR    0145   On form M1NR, Line 4A [M1NR.0145]            IF M1NR is significant,
                           must equal federal total capital gain or     .IF fed1040A is significant,
                           loss [fed1040.0450, fed1040A.0450] on        ..M1NR.0145 = fed1040A.0450. .ELSE
                           form 1040/1040A.                             ..M1NR.0145 = fed1040.0450. ELSE
                                                                        [END ERROR CHECK]
M1   0273   M15     0470   On form M15, Line 20(D) [M15.0470]           IF M15.0145 is significant,
                           percentage must equal Line                   ¬[END ERROR CHECK].
                           19(D) [M15.0460] multiplied by 5%.           ELSE
                                                                        ¬M15.0470 = (M15.0460 * [Threshold: 5%])
                                                                        {Variance: 1 over or under}
                                                                                                                          **SEQ
M1   0275   KS      0030   On form KS, shareholder social security      IF KS is significant, .(KS.0030 AND KS.0040 AND
                           number [KS.0030] and name [KS.0040,          KS.0050 must be significant). ELSE [END ERROR
                           KS.0050] must be significant.                CHECK]
M1   0276   M1WFC   0170   On form M1WFC, Line 7 [M1WFC.0170]          IF M1WFC is significant,
                           must equal Line 28 [M1.0940] on form M1     .IF M1NR is NOT significant,
                           if Line 23 [M1M.0260] of form M1M is        ..IF (M1M.0260 > 0) OR (JOBZ is significant),
                           greater than zero or if form JOBZ is        ...M1WFC.0170 = M1.0940.
                           significant. Rule does not apply to part    ..ELSE
                           year resident or nonresident returns.       ...// Do nothing. .ELSE
                                                                       ..// Do nothing. ELSE
                                                                       [END ERROR CHECK]                                  NUM
M1   0278   M1R     0080   On form M1R, Line 6 [M1R.0080] must         M1R.0080 = (M1R.0075 + M1R.0077)
                           equal Line 6a [M1R.0075] plus Line 6b
                           [M1R.0077].
M1   0279   JOBZ    0340   On form JOBZ, Line 16 [JOBZ.0340] must      JOBZ.0340 = (JOBZ.0330 * [Threshold: 20%])
                           equal Line 15 [JOBZ.0330] multiplied by     {Variance: 1 over or under}
                           20%.
M1   0280   JOBZ    0360   On form JOBZ, Line 10 [JOBZ.0360] must      JOBZ.0360 = (JOBZ.0310 * JOBZ.0350) {Variance: 1
                           equal Line 8 [JOBZ.0310] multiplied by      over or under}
                           Line 9 [JOBZ.0350].
M1   0282   M1MT    0160   On form M1MT, Line 14 [M1MT.0160]           IF M1MT is significant, .M1MT.0160 =
                           must equal Line 10 [fed1040.0420] on        fed1040.0420.ELSE [END ERROR CHECK]
                           form 1040.
M1   0283   M1ED    0560   On form M1ED, Line 13 through Line 19       IF Form M1ED Occurrence # > 0000001,
                           [M1ED.0560, M1ED.0570, M1ED.0580,           .(M1ED.0560 AND M1ED.0562 AND M1ED.0564
                           M1ED.0590, M1ED.0595] must not be           AND .M1ED.0566 AND M1ED.0568 AND
                           significant if the form occurrence number   M1ED.0580 AND M1ED.0590 AND M1ED.0595
                           is greater than one.                        must NOT be significant). ELSE [END ERROR
                                                                       CHECK]
M1   0284   M1LS    0080   On form M1LS, Line 8 [M1LS.0080] must       M1LS.0080 = (M1LS.0070 * [Threshold: 20%])
                           equal Line 7 [M1LS.0070] multiplied by
                           20%.
M1   0288   KF      0030   On form KF, beneficiary social security #   IF KF is significant,
                           [KF.0030] and name [KF.0040, KF.0050]       .(KF.0030 AND KF.0040 AND KF.0050 must be
                           must be significant.                        significant). ELSE [END ERROR CHECK]
M1   0291   M1CD   0090   On form M1CD, licensed provider claiming          IF M1CD.0090 is significant,
                          credit for own children [M1CD.0090]               .M1CD.0095 is significant AND
                          requires day care license number                  .MN2441 is significant. ELSE
                          [M1CD.0095] and state form MN2441.                [END ERROR CHECK]

M1   0292   M15    0290   On form M15, Line 20(B) [M15.0290]                IF M15.0145 is significant,
                          percentage must equal Line                        ¬[END ERROR CHECK].
                          19(B) [M15.0280] multiplied by 5%.                ELSE
                                                                            ¬M15.0290 = (M15.0280 * [Threshold: 5%])
                                                                            {Variance: 1 over or under}
                                                                                                                                             **SEQ
M1   0294   KS     0060   Name suffix [KS.0060] must be a valid             IF KS.0060 is significant, .KS.0060 = [Valid Value:
                          value. Valid values are "II", "III", "IV", "V",   'II' or 'III' or 'IV' or 'V' or 'VI' or 'VII' or 'JR' or 'SR']
                          "VI", "VII", "JR", and "SR".                      ELSE [END ERROR CHECK]
M1   0295   KF     0390   On schedule KF, Line 16 [KF.0390] must            KF.0390 = (KF.0360 + KF.0370 + KF.0380)
                          equal the sum of lines 16a through 16c
                          [KF.0360, KF.0370, KF.0380].
                                                                                                                                             **NUM
M1   0296   KPI    0030   On form KPI, partner federal ID #                 IF KPI is significant,
                          [KPI.0030] must be a valid 9-digit                .(KPI.0030 contains exactly 9 digits OR
                          identification number or valid alternative        .KPI.0030 = 'APPLD FOR' OR
                          and name [KPI.0040, KPI.0050] must be             .KPI.0030 = 'FOREIGNUS') AND
                          significant. Valid alternatives include the       .KPI.0040 is significant AND
                          following: "APPLD FOR" or "FOREIGNUS".            .KPI.0050 is significant. ELSE
                                                                            [END ERROR CHECK]
                                                                            (Programmer's note: KPI contains 2 pages, and
                                                                            KPI.0030 is on page 1 only.)
M1   0297   JOBZ   0363   On form JOBZ, Line 14 [JOBZ.0363] must            IF JOBZ.0340 < JOBZ.0360, JOBZ.0363 =
                          equal the lesser of Line 16 [JOBZ.0340] or        JOBZ.0340. ELSE JOBZ.0363 = JOBZ.0360
                          Line 10 [JOBZ.0360].
M1   0298   M1     0570   On form M1, Line 7 qualifying child          IF M1.0570 is significant,
                          [M1.0580, M1.0590] must be significant       .M1.0570 > 0 AND
                          to claim education subtraction [M1.0570],    .IF M1.0580(left 3 characters) = 'STM',
                          and subtraction must be greater than         ..[END ERROR CHECK]. .ELSE
                          zero.                                        ..(M1.0580 AND M1.0590 must be significant).
                                                                       ELSE [END ERROR CHECK]

M1   0299   M1CD   0140   On form M1CD, care provider 2                IF M1CD.0110(positions 1-3) = 'STM',
                          [M1CD.0140] match the care provider 1 or      .[END ERROR CHECK]. ELSE
                          care provider 2 on the federal return        [M1CD.0140(positions1-15) =
                          [fed2441.0010, fed2441.0060,                 fed2441.0010(positions 1-15)] OR
                          MN2441.0010, MN2441.0060]. (Deleted          .[M1CD.0140(positions 1-15) =
                          reference to Federal Schedule 2)             MN2441.0010(positions 1-15)] OR
                                                                       .[M1CD.0140(positions1-15) =
                                                                       fed2441.0060(positions 1-15)] OR
                                                                       .[M1CD.0140(positions 1-15) =
                                                                       MN2441.0060(positions 1-15)] .
                                                                       (Programmer Note: IRS limits field to 19, but we
                                                                       will check only the first 15 characters of any field.)
                                                                                                                                ***SEQ
M1   0301   M1ED   0330   On form M1ED, Line 8B [M1ED.0310]            IF M1ED.0320(positions 1-3) = 'STM', .[END
                          requires type of instruction provided Line   ERROR CHECK]. ELSE .IF M1ED.0310 > 0,
                          8 [M1ED.0330].                               ..M1ED.0330 is significant. .ELSE [END ERROR
                                                                       CHECK]
M1   0302   M1MT   0200   On form M1MT, Line 17 [M1MT.0200]            IF M1MT is significant, .M1MT.0200 = M1M.0320.
                          must equal Line 29 [M1M.0320] on Form        ELSE [END ERROR CHECK]
                          M1M.                                                                                                  SEQ
M1   0303   M1     1080   On form M1, self prepared [M1.1120 =         IF (M1.1120 = 'S'),
                          "S"] returns must not include paid           .M1.1080 AND M1.1090 AND M1.1100 must NOT
                          preparer information [M1.1080, M1.1090,      be significant). ELSE [END ERROR CHECK]
                          M1.1100] .
M1   0304   M15     0030   On form M15, Line 3 [M15.0030] Subtotal     M15.0030 = (M15.0010 - M15.0020) AND [IF
                           must equal Line 1 [M15.0010] Minus Line     (M15.0030 < $500),
                           2 [M15.0020]. IF M-15, Line 3 [M15.0030]    .(M15.0120 AND M15.0490 must NOT be
                           is less than $500, Line 12 [M15.0120] is    significant). ELSE [END ERROR CHECK]
                           not significant and Line 22 [M15.0490] is
                           not significant.

M1   0305   M1WFC   0090   On form M1WFC, qualifying child #2 social   IF M1WFC is significant
                           security number [M1WFC.0090] must           .IF M1WFC.0012 is significant,
                           match federal qualifying child #1 social    ..M1WFC.0090 = schEIC.0015 OR
                           security number [fed1040schEIC.0015,        ..M1WFC.0090 schEIC.0085 OR .ELSE
                           fed1040AschEIC.0015] or qualifying child    ..// Do nothing. ELSE [END ERROR CHECK]
                           #2 social security number
                           [fed1040schEIC.0085,
                           fed1040AschEIC.0085].

M1   0307   EETP    0010   On form EETP, the electronic estimated      IF Form EETP is significant,
                           tax payment banking information is          .(EETP.0010 OR EETP.0020 is significant) AND
                           incomplete. The following are required:     .(EETP.0030 AND EETP.0040 are significant)
                           account type [EETP.0010, EETP.0020],        ELSE [END ERROR CHECK]
                           routing number [EETP.0030] and account
                           number [EETP.0040].

M1   0309   JOBZ    0390   On form JOBZ, Line 19 [JOBZ.0390] must      JOBZ.0390 = (JOBZ.0310 * JOBZ.0380) {Variance: 1
                           equal Line 8 [JOBZ.0310] multiplied by      over or under}
                           Line 18 [JOBZ.0380].
M1   0311   M1WFC   0012   On form M1WFC, if number of qualifying            IF M1WFC.0012 is significant, (M1WFC.0020 AND
                           children is two or more [M1WFC.0012],             M1WFC.0030 AND M1WFC.0040 AND
                           qualifying child #1 [M1WFC.0020,                  M1WFC.0042 AND M1WFC.0046 AND
                           M1WFC.0030, M1WFC.0040,                           M1WFC.0050 AND M1WFC.0060 AND
                           M1WFC.0042, M1WFC.0046,                           M1WFC.0070 AND M1WFC.0080 AND
                           M1WFC.0050] and qualifying child #2               M1WFC.0082 AND M1WFC.0086 AND
                           [M1WFC.0060, M1WFC.0070,                          M1WFC.0090 must be significant). ELSE [END
                           M1WFC.0080, M1WFC.0082,                           ERROR CHECK]
                           M1WFC.0086, M1WFC.0090] must be
                           significant.
M1   0314   M1      0040   Name suffix [M1.0040] must be a valid             IF M1.0040 is significant, .M1.0040 = [Valid Value:
                           value. Valid values are "II", "III", "IV", "V",   'II' or 'III' or 'IV' or 'V' or 'VI' or 'VII' or 'JR' or 'SR'].
                           "VI", "VII", "JR", and "SR".                      ELSE [END ERROR CHECK]
M1   0315   M1R     0160   On form M1R, Line 12 [M1R.0160] must              IF (M1R.0030 < M1R.0090),
                           equal Line 11 [M1R.0150] multiplied by            .M1R.0160 = 0. ELSE
                           50%. If Line 10 [M1R.0140] is greater than        .IF (M1R.0130 < M1R.0140),
                           Line 9 [M1R.0130], Line 12 must equal             ..M1R.0160 = 0. .ELSE
                           zero. Otherwise, taxpayer is not eligible         ..M1R.0160 = (M1R.0150 / 2)
                           for subtraction.

M1   0316   M1ED    0562   On form M1ED, Line 14 [M1ED.0562]                 M1ED.0562 <= [Threshold: 200]
                           computer hardware and software must
                           not exceed maximum allowed.
M1   0317   JOBZ    0400   On form JOBZ, Line 20 [JOBZ.0400] must            IF JOBZ.0090 is significant,
                           equal the lesser of Line 16 [JOBZ.0340] or        .IF JOBZ.0340 < JOBZ.0390,
                           Line 19 [JOBZ.0390]. If type of taxpayer is       ..JOBZ.0400 = 0340. .ELSE
                           not a C-corporation [JOBZ.0090], Lines 18         ..JOBZ.0400 = JOBZ.0390. ELSE
                           through 20 [JOBZ.0380, JOBZ.0390,                 .(JOBZ.0380 AND JOBZ.0390 AND JOBZ.0400 must
                           JOBZ.0400] must equal zero (not                   NOT be significant)
                           significant).

M1   0320   KF      0030   On form KF, beneficiary social security #         IF KF is significant, .(KF.0030 AND KF.0050 must
                           [KF.0030] and name [KF.0050] must be              be significant). ELSE [END ERROR CHECK]
                           significant.
M1   0322   JOBZ    0420   On form JOBZ, Line 22 [JOBZ.0420] must        IF JOBZ.0340 < JOBZ.0410,
                           equal the lesser of Line 16 [JOBZ.0340] or    .JOBZ.0420 = JOBZ.0340. .ELSE
                           Line 21 [JOBZ.0410]. If type of taxpayer is   .JOBZ.0420 = JOBZ.0410. ELSE
                           not a corporation [JOBZ.0090, JOBZ.0100]      .(JOBZ.0410 AND JOBZ.0420 must NOT be
                           or a partnership [JOBZ.0110], Line 21 and     significant)
                           Line 22 must equal zero (not significant).
                           IF (JOBZ.0090 OR JOBZ.0100 OR JOBZ.0110
                           is significant), .


M1   0327   M1WFC   0070   On form M1WFC, qualifying child #2 last       IF M1WFC is significant, .IF M1WFC.0012 is
                           name [M1WFC.0070] must match federal          significant,
                           qualifying child #1 last name                 ..M1WFC.0070(first 15 only) =
                           [fed1040schEIC.0011,                          fed1040schEIC.0011(first 15 only) OR
                           fed1040AschEIC.0011] or qualifying child      ..M1WFC.0070(first 15 only) =
                           #2 last name [fed1040schEIC.0081,             fed1040schEIC.0081(first 15 only) OR
                           fed1040AschEIC.0081].                         ..M1WFC.0070(first 15 only) =
                                                                         fed1040AschEIC.0011(first 15 only) OR
                                                                         ..M1WFC.0070(first 15 only) =
                                                                         fed1040AschEIC.0081(first 15 only). .ELSE
                                                                         ..// Do nothing. ELSE [END ERROR CHECK]
                                                                         (Programmers note: IRS limits last name to 15
                                                                         characters.)
M1   0328   M1WFC   0150   On form M1WFC, Line 5 [M1WFC.0150]            IF M1WFC is significant,
                           must equal Line 2 [M1WFC.0110] if Line 4      .IF M1WFC.0140 is significant,
                           answer is Yes [M1WFC.0140] or if Line 1       ..M1WFC.0150 = M1WFC.0110. .ELSE
                           [M1WFC.0100] equals Line 3                    ..IF M1WFC.0100 = M1WFC.0120,
                           [M1WFC.0120]. Otherwise, Line 5               ...M1WFC.0150 = M1WFC.0110. ..ELSE
                           [M1WFC.0150] must equal the lesser of         ...M1WFC.0145 is significant AND
                           Line 2 [M1WFC.0110] or Line 4                 ...IF M1WFC.0110 > M1WFC.0130,
                           [M1WFC.0130] if Line 4 [M1WFC.0145]           ....M1WFC.0150 = M1WFC.0130. ...ELSE
                           answer is No.                                 ....M1WFC.0150 = M1WFC.0110
M1   0330   M1MTC   0180   On form M1MTC, Line 18 [M1MTC.0180]             M1MTC.0180 = (M1MTC.0170 * [Threshold:
                           must equal Line 17                              6.4%])
                           [M1MTC.0170] multiplied by 6.4%.

M1   0332   JOBZ    0450   On form JOBZ, Line 25 [JOBZ.0450] must          IF JOBZ.0090 is significant,
                           equal Line 24 [JOBZ.0440] divided by 365        .(JOBZ.0430 AND JOBZ.0440 AND JOBZ.0450 AND
                           [366 for leap year]. If type of taxpayer is a   JOBZ.0460 AND JOBZ.0480 AND JOBZ.0490 AND
                           C-corporation [JOBZ.0090], Lines 23             JOBZ.0500 must NOT be significant). ELSE
                           through 30 [JOBZ.0430, JOBZ.0440,               .IF processing year is leap year,
                           JOBZ.0450, JOBZ.0460, JOBZ.0480,                ..JOBZ.0450 = (JOBZ.0440 / 366). .ELSE
                           JOBZ.0490, JOBZ.0495, JOBZ.0500] must           ..JOBZ.0450 = (JOBZ.0440 / 365)]
                           equal zero (not significant).

M1   0336   M1CR    0050   On form M1CR, Line 4a [M1CR.0050] must          M1CR.0050 = M1.0750
                           equal Line 14 [M1.0750] of form M1.

M1   0337   BANK    0040   On form BANK, the electronic payment            IF BANK.0040 is significant, BANK.0040 > [TODAY -
                           date [BANK.0040] is invalid. [Payment           23] AND BANK.0040 <= [TODAY + 180]
                           date cannot be older than three weeks,
                           and it cannot be in the future more than
                           six months.]
M1   0339   M1ED    0115   On form M1ED, column A type of school           IF M1ED.0115 is significant, .M1ED.0115 =
                           attended [M1ED.0115] must equal valid           "PUBLIC" OR .M1ED.0115 = "PRIVATE" OR
                           type of school. Valid shool types are           .M1ED.0115 = "HOME SCHOOL". ELSE [END
                           "PUBLIC", "PRIVATE", and "HOME                  ERROR CHECK]
                           SCHOOL".
M1   0340   M1CRN   0040   On form M1CRN, Line 3 [M1CRN.0040]              IF M1CRN.0020 > M1CRN.0030, .M1CRN.0040 =
                           must equal Line 1 [M1CRN.0020] divided          [Threshold: 100% {'100000'}]. ELSE .M1CRN.0040
                           by Line 2 [M1CRN.0030], and Line 3 must         = (M1CRN.0020 / M1CRN.0030) {Variance: 1 over
                           not exceed 100%.                                or under}
M1   0341   M1     0680   On form M1, Line 11 tax [M1.0680] must            M1.0680 = [Threshold: {TAX FROM M1 TABLE
                          equal the amount from the tax table               (Round cents on result / Variance: 1 over or
                          based on Minnesota taxable income Line            under)} based on M1.0670]
                          10 [M1.0670].
M1   0343   M1M    0200   On form M1M, Line 17 charitable                   IF M1M.0200 is significant,
                          contribution [M1M.0200] must be greater           .M1M.0200 > 0 AND
                          than zero, and requires that schedule A           .fed1040.schA is not significant. ELSE
                          must not be significant.                          [END ERROR CHECK]                                              NUM
M1   0344   M1     0240   Name suffix [M1.0240] must be a valid             IF M1.0240 is significant, .M1.0240 = [Valid Value:
                          value. Valid values are "II", "III", "IV", "V",   'II' or 'III' or 'IV' or 'V'or 'VI' or 'VII' or 'JR' or 'SR'].
                          "VI", "VII", "JR", and "SR".                      ELSE [END ERROR CHECK]
M1   0346   M1MT   0290   On form M1MT, Line 26 [M1MT.0290]                 IF M1MT.0230 < M1MT.0280, .M1MT.0290 = 0.
                          must equal Line 20 [M1MT.0230] minus              ELSE .M1MT.0290 = (M1MT.0230 - M1MT.0280)
                          Line 25 [M1MT.0280].
M1   0349   M1     0760   On form M1, Line 15 lump-sum tax                  M1.0760 = M1LS.0110
                          [M1.0760] must equal form M1LS Line 11
                          [M1LS.0110].
M1   0353   M1ED   0030   On form M1ED. Line 3 [M1ED.0030] must             IF 1040A is significant,
                          match the federal return sum of IRA               .M1ED.0030 = fed1040A.0626. ELSE
                          deduction [fed1040.0700, fed1040A.0626]           .M1ED.0030 = (fed1040.0700 + fed1040.0650)
                          and Keogh/SEP/SIMPLE deduction
                          [fed1040.0650].

M1   0354   M1     0460   Name suffix [M1.0460] must be a valid             IF M1.0460 is significant, .M1.0460 = [Valid Value:
                          value. Valid values are "II", "III", "IV", "V",   'II' or 'III' or 'IV' or 'V' or 'VI' or 'VII' or 'JR' or 'SR'].
                          "VI", "VII", "JR", and "SR".                      ELSE [END ERROR CHECK]
M1   0360   M1ED   0590   On form M1ED, Line 19 [M1ED.0590] must            IF M1NR is significant, .M1ED.0590 = M1. 0950.
                          equal Line 33 [M1.0950] on form M1.               ELSE [END ERROR CHECK]
M1   0361   JOBZ    0460   On form JOBZ, Line 26 [JOBZ.0460] must        IF JOBZ.0090 is significant,
                           equal Line 23 [JOBZ.0430] multiplied by       .(JOBZ.0430 AND JOBZ.0440 AND JOBZ.0450 AND
                           Line 25 [JOBZ.0450]. If type of taxpayer is   JOBZ.0460 AND JOBZ.0480 AND JOBZ.0490 AND
                           a C-corporation [JOBZ.0090], Lines 23         JOBZ.0500 must NOT be significant). ELSE
                           through 30 [JOBZ.0430, JOBZ.0440,             .JOBZ.0460 = (JOBZ.0430 * JOBZ.0450)
                           JOBZ.0450, JOBZ.0460, JOBZ.0480,
                           JOBZ.0490, JOBZ.0495, JOBZ.0500] must
                           equal zero (not significant).

M1   0362   M1WPG2 0320    On form M1WPG2, Minnesota tax                 IF M1WPG2.0320 is significant,
                           withheld on KPI, KF, or KS                    .AND M1WPG2.0300 is significant (7 digits)
                           [M1WPG2.0320] requires 7-digit                .AND M1WPG2.0310 is significant
                           Minnesota state ID number
                           [M1WPG2.0300] and state wages
                           [M1WPG2.03100].                                                                             ****SEQ
M1   0363   M1WFC   0110   On form M1WFC, the amount on Line 2           IF M1WFC is significant,
                           [M1WFC.0110] must equal the credit            .IF M1.0420 = 2,
                           amount from the WFC table based on Line       ..M1WFC.0110 = MARRIED FILING JOINT WFC
                           1 [M1WFC.0100] and number of qualifying       TABLE AMOUNT {Variance: 1 over or under}
                           children [M1WFC.0010, M1WFC.0011,             based on M1WFC.0100 AND
                           M1WFC.0012].                                  ....(M1WFC.0010 OR M1WFC.0011 OR
                                                                         M1WFC.0012-whichever one is checked). .ELSE
                                                                         ..M1WFC.0110 = SINGLE WFC TABLE AMOUNT
                                                                         {Variance: 1 over or under} based on
                                                                         M1WFC.0100 AND
                                                                         ....(M1WFC.0010 OR M1WFC.0011 OR
                                                                         M1WFC.0012-whichever one is checked). ELSE
                                                                         [END ERROR CHECK]
M1   0365   M1     0980   On form M1, Line 34 refund total               IF (M1.0890 + M1.1050) < M1.0970,
                          [M1.0980] must equal total payments Line       .M1.0980 = (M1.0970 - M1.0890 - M1.1050) AND
                          33 [M1.0970] minus total tax amount Line       .M1.1020 = 0. ELSE
                          24 [M1.0890] minus underpayment                [END ERROR CHECK]
                          penalty Line 37 [M1.1050]. Refund total
                          must not be negative.
                                                                                                                                 NUM
M1   0367   M1     1000   On form M1, Line 35 bank routing number        IF M1.1000 is significant, .[M1.1000(position 1-2)
                          [M1.1000] is invalid. [First two digits must   > 0 AND M1.1000(position 1-2) < 13] OR
                          be 01 through 12, or they must be 21           .[M1.1000(position 1-2) > 20 AND
                          through 32. Otherwise, the routing             M1.1000(position 1-2) < 33]. ELSE [END ERROR
                          number verification routine indicates that     CHECK].
                          the routing number is not valid based on
                          the check digit.]                               In addition, mod10 verification is implemented.
                                                                         Using 07640125 as an example, the check digit is
                                                                         determined by the Modulus 10 routine:
                                                                          1. Multiply each of the first eight digits by a
                                                                         weighting factor, i.e.: Position: 1 2 3 4 5 6 7 8
                                                                         Example: 0 7 6 4 0 1 2 5
                                                                         Weights: 3 7 1 3 7 1 3 7
                                                                         Products: 0 49 6 12 0 1 6 35 2. Add the resulting
                                                                         products, e.g., 109
                                                                          * Routing/Transit Number: Nine digits, the last of
                                                                         which is a check digit used for verification. This is
                                                                         the check digit, so the Routing Number from
                                                                         above becomes 076401251


M1   0368   M1ED   0070   On form M1ED, Line 6 [M1ED.0070] must          IF (M1ED.0010 + M1ED.0020 + M1ED.0030 +
                          equal the sum of Line 1 through Line 5         M1ED.0040 + M1ED.0050) < 0,
                          [M1ED.0010, M1ED.0020, M1ED.0030,              .M1ED.0070 = 0. ELSE
                          M1ED.0040, M1ED.0050], and Line 6 must         .M1ED.0070 = (M1ED.0010 + M1ED.0020 +
                          not be negative.                               M1ED.0030 + M1ED.0040 + M1ED.0050)
M1   0370   JOBZ    0500   On form JOBZ, Line 30 [JOBZ.0500] must      IF JOBZ.0090 is significant, .(JOBZ.0430 AND
                           equal the sum of Lines 26 through 29        JOBZ.0440 AND JOBZ.0450 AND .JOBZ.0460 AND
                           [JOBZ.0460, JOBZ.0480, JOBZ.0490,           JOBZ.0480 AND JOBZ.0490 AND .JOBZ.0500 must
                           JOBZ.0495]. If type of taxpayer is a C-     NOT be significant). ELSE .JOBZ.0500 = (JOBZ.0460
                           corporation [JOBZ.0090], Lines 23 through   + JOBZ.0480 + JOBZ.0490 + JOBZ.0495)
                           30 [JOBZ.0430, JOBZ.0440, JOBZ.0450,
                           JOBZ.0460, JOBZ.0480, JOBZ.0490,
                           JOBZ.0495, JOBZ.0500] must equal zero
                           (not significant).

M1   0373   M1LTI   0010   On form M1LTI, Policy #1 information        IF (M1LTI.0010 OR M1LTI.0020 OR M1LTI.0030 is
                           must include name of insured                significant), .(M1LTI.0010 AND M1LTI.0020 AND
                           [M1LTI.0010], insurance company             M1LTI.0030 must be significant). ELSE, [END
                           [M1LTI.0020], and policy # [M1LTI.0030].    ERROR CHECK]

M1   0375   M1NR    0155   On form M1NR, Line 5A [M1NR.0155]           IF M1NR is significant,
                           must equal the sum of federal taxable IRA   .IF fed1040A is significant,
                           distributions [fed1040.0480,                ..M1NR.0155 = (fed1040A.0480 +
                           fed1040A.0480] plus taxable pensions &      fed1040A.0495). .ELSE
                           annuities [fed1040.0495, fed1040A.0495]     ..M1NR.0155 = (fed1040.0480 + fed1040.0495)
                           on form 1040/1040A.                         ELSE [END ERROR CHECK]

M1   0376   M1MT    0280   On form M1MT, Line 25 [M1MT.0280]           IF M1MT.0240 < M1MT.0270,
                           must equal Line 21 [M1MT.0240] minus        .M1MT.0280 = 0. ELSE
                           Line 24 [M1MT.0270].                        .M1MT.0280 = (M1MT.0240 - M1MT.0270)
M1   0378   M1CRN   0080   On form M1CRN, Line 7 [M1CRN.0080]          IF M1CRN.0020 > M1CRN.0070,
                           must equal Line 1 [M1CRN.0020] divided      .M1CRN.0080 = [Threshold: 100% {'100000'}].
                           by Line 6 [M1CRN.0070], and Line 7 must     ELSE
                           not exceed 100%.                            .M1CRN.0080 = (M1CRN.0020 / M1CRN.0070)
                                                                       {Variance: 1% over or under}
M1   0380   M1      0950   On form M1, Line 29 education credit        (M1.0950 = M1ED.0580) OR (M1.0950 =
                           [M1.0950] must equal credit from form       M1ED.0590)
                           M1ED Line 18 or Line 19 [M1ED.0580,
                           M1ED.0590].
M1   0381   M15     0040   On form M15, Line 4 [M15.0040] must            IF M15.0030 < $500,
                           equal Line 1 [M15.0010] multiplied by          .[END ERROR CHECK]. ELSE
                           90% [.90]. If Line 3 [M15.0030] is less than   .IF M15.0045 is significant,
                           $500, Line 4 must equal zero. If               ..M15.0040 = (M15.0010 * [Threshold: 66.7%]).
                           farmer/commercial fisherman indicator          .ELSE
                           [M15.0045] is significant, Line 4               ..M15.0040 = (M15.0010 * [Threshold: 90%])
                           [M15.0040] must equal Line 1 [M15.0010]
                           multiplied by 66.7% [.667].

M1   0382   M1ED    0420   On form M1ED, taxpayer does not qualify        IF M1ED is significant, .[(M1.0420 = 1) OR
                           for education credit. Filing status            (M1.0420 = 2) OR (M1.0420 = 4) OR (M1.0420 =
                           [M1.0420] must not equal married filing        5)]. ELSE [END ERROR CHECK]
                           separately.
M1   0383   M1LS    0050   On form M1LS, Line 5 [M1LS.0050] must          M1LS.0050 = [Threshold: TAX FROM M1 TABLE
                           equal the amount from the tax table            based on M1LS.0040 and Filing Status = 1
                           based on Line 4 [M1LS.0040] and a single       (SINGLE)]
                           filing status [M1.0420 = 1].

M1   0384   M1      0170   On form M1, primary taxpayer political         IF M1.0170 is significant, .M1.0170 = [Valid Value:
                           party code [M1.0170] selection is invalid.     11 or 12 or 13 or 14 or 15]. ELSE [END ERROR
                                                                          CHECK]
M1   0386   M1LTI   0220   On form M1LTI, Line 10 [M1LTI.0220]            IF M1NR is significant, .M1LTI.0220 = (M1LTI.0210
                           must equal Line 9 [M1LTI.0210] multiplied      * M1NR.0555){Variance: 1 over or under}. ELSE
                           by Line 25 [M1NR.0555] on form M1NR.           [END ERROR CHECK]

M1   0389   M15     0300   On form M15, Line 21(B) [M15.0300] must        IF M15.0145 is significant, .[END ERROR CHECK].
                           equal Line 20(B) [M15.0290) multiplied by      ELSE .M15.0300 = (M15.0290 * M15.0250)
                           Line 16(B) [M15.0250].                         {Variance: 1 over or under}
M1   0390   JOBZ    0530   On form JOBZ, Line 33 [JOBZ.0530] must         JOBZ.0530 = (JOBZ.0510 - JOBZ.0520)
                           equal Line 31 [JOBZ.0510] minus Line 32
                           [JOBZ.0520].
M1   0391   M1     0750   On form M1, Line 14 [M1.0750] must           IF M1NR is significant,
                          equal either total tax and alternative tax   .IF M1NR.0356 is significant,
                          Line 13 [M1.0700] or part year and non-      ..M1.0750 = 0. .ELSE
                          resident tax Line 26 [M1NR.0575] on form     ..M1.0750 = M1NR.0575. ELSE
                          M1NR. If M1NR not required indicator         .M1.0750 = M1.0700
                          [M1NR.0356] is significant, Line 14 must
                          equal zero.

M1   0392   M1MT   0020   On form M1MT, Line 2 [M1MT.0020] must        IF M1MT.0330 is significant, .[END ERROR CHECK].
                          equal Line 2 [fed6251.0030] on form 6251.    ELSE .M1MT.0020 = fed6251.0030
                          If federal form 6251 is not required the
                          6251 not required indicator [M1MT.0330]
                          must be checked.
                                                                                                                          *SEQ
M1   0395   M1     0775   On form M1, Line 17 Tax before credits       M1.0775 = M1.0770
                          [M1.0775] must equal form M1 Line 16
                          [M1.0770].
M1   0396   M1WPG2 0600   On form M1WPG2, subtotal for additional      M1WPG02.0600 = SUM(M1WPG02.0050 +
                          W-2s [M1WPG2.0600] must equal the            M1WPG02.0100 + M1WPG02.0150 +
                          sum of withholding for all W-2s              M1WPG02.0200 + M1WPG02.0250)
                          [M1WPG02.0050, M1WPG02.0100,                 (Programmer note: Each occurrence must include
                          M1WPG02.0150, M1WPG02.0200,                  its own subtotal.)
                          M1WPG02.0250].
                          (Deleted sequences 0300-0550.)                                                                  ****SEQ
M1   0397   EETP   0040   On form EETP, the bank account number        EETP.0040 must be letters, numbers, or hyphens
                          is invalid. (Account number must be          only.
                          letters, numbers, or hyphens only.)
M1   0398   M1      0945   On form M1, Line 29 working family credit       IF M1.0940 > 0,
                           number of qualifying children [M1.0945]         .IF M1.0945 > 1,
                           must match checkbox [M1WFC.0010,                ..M1WFC.0012 is significant. .ELSE
                           M1WFC.0011, M1WFC.0012] selected on             ..IF M1.0945 is > 0,
                           form M1WFC.                                     ...M1WFC.0011 is significant. ..ELSE
                                                                           ...M1WFC.0010 is significant. ELSE
                                                                           [END ERROR CHECK]
M1   0404   M1M     0350   On form M1M, Line 33 [M1M.0350] must            M1M.0350 = (M1M.0200 + M1M.0210 +
                           equal the sum of additions to income Line       M1M.0215 + M1M.0220 + M1M.0230 +
                           17 through Line 31 [M1M.0200,                   M1M.0240 + M1M.0260 + M1M.0270 +
                           M1M.0210,M1M.0215, M1M.0220,                    M1M.0280 + M1M.0290 + M1M.0300 +
                           M1M.0230, M1M.0240, M1M.0260,                   M1M.0310 + M1M.0320 + M1M.0330 +
                           M1M.0270, M1M.0280, M1M.0290,                   M1M.0335 + M1M.0340 + M1M.0345 +
                           M1M.0300, M1M.0310, M1M.0320,                   M1M.0355)
                           M1M.0330, M1M.0335, M1M.0340,
                           M1M.0345, M1M.0355].                                                                                  Update
M1   0405   M1NR    0315   On form M1NR, Line 22A [M1NR.0315]              IF M1NR is significant,
                           must equal the sum of Line 12A through          .M1NR.0315 = (M1NR.0225 + M1NR.0235 +
                           Line 21A [M1NR.0225, M1NR.0235,                 M1NR.0245 + M1NR.0255 + M1NR.0265 +
                           M1NR.0245, M1NR.0255, M1NR.0265,                M1NR.0276 + M1NR.0285 + M1NR.0295 +
                           M1NR.0276, M1NR.0285, M1NR.0290,                M1NR.0290 + M1NR.0305). ELSE [END ERROR
                           M1NR.0295, M1NR.0305].                          CHECK]                                                ***SEQ
                                                                                                                                 ***NUM
M1   0406   M1WFC          On form M1WFC, taxpayers must not be            IF M1.0420 = 3, Form M1WFC is not significant.
                           married filing separate [M1.0420 = 3].

M1   0409   M1      0370   On form M1, spouse [filing jointly] political   IF M1.0370 is significant, .M1.0370 = [Valid Value:
                           party code [M1.0370] selection is invalid.      11 or 12 or 13 or 14 or 15]. ELSE [END ERROR
                                                                           CHECK]
M1   0410   M1WPG2 0050   On form M1WPG2, Minnesota tax                 IF M1WPG2.0050 is significant,
                          withheld on W-2's [M1WPG2.0050]               .(IF M1WPG2.0020 is significant,
                          requires selection [M1WPG2.0010], 7-digit     ..M1WPG2.0020 = 'X' ..ELSE
                          Minnesota state ID number                     ..// Do nothing)
                          [M1WPG2.0030] and state wages                 ...AND M1WPG2.0030 is significant (7 digits) .AND
                          [M1WPG2.0040].                                M1WPG2.0010 is significant (valid values 1 or 2) .
                                                                        .AND (IF M1M.0270 > 0,
                                                                        ..// Do nothing .ELSE ..M1WPG2.0040 is
                                                                        significant) ELSE [END ERROR CHECK]
M1   0411   M1CD   0260   On form M1CD, Line 9 full-year resident       IF M1CD.0240 < M1CD.0250, .M1CD.0260 =
                          child credit [M1CD.0260] must equal the       M1CD.0240. ELSE .M1CD.0260 = M1CD.0250
                          lesser of state credit Line 7 [M1CD.0240]
                          or federal credit amount Line 8
                          [M1CD.0250].
M1   0413   M1     0965   On form M1, Line 31 [M1.0965] must            M1.0965 = SUM(JOBZ.0630 + KF.0420 + KPI.0390
                          equal the sum of Line 43 [JOBZ.0630] on       + KS.0390)
                          form JOBZ plus Line 14 [KF.0420] on form
                          KF plus Line 13 [KPI.0390] on form KPI plus
                          Line 13 [KS.0390] on form KS.
                                                                                                                             Del
M1   0414   M1CR   0140   On form M1CR, Line 11 [M1CR.0140] must        IF M1CR is significant AND M1NR is significant,
                          equal taxes paid to another state Line 19     .SUM(M1CR.0140) = M1.0820. ELSE
                          [M1.0820] on form M1.                         [END ERROR CHECK]
                                                                                                                             NUM
M1   0416   M1     0500   On form M1, Line 1 federal taxable            IF M1.0500 >= 0,
                          income [M1.0500] reported on state            .[IF fed1040Z is significant,
                          return must equal federal taxable income      ..M1.0500 = fed1040Z.0820. .ELSE
                          [fed1040.0820, fed1040A.0820,                 ..IF fed1040A is significant,
                          fed1040Z.0820].                               ...M1.0500 = fedfed1040A.0820. ..ELSE,
                                                                        ...M1.0500 = fed1040.0820]. ELSE
                                                                        [END ERROR CHECK]
M1   0417   M1WFC   0080   On form M1WFC, qualifying child #2          IF M1WFC is significant,
                           birthdate [M1WFC.0080] must be a valid      .IF M1WFC.0012 is significant,
                           date in the past.                           ..M1WFC.0080 < [TODAY]. .ELSE
                                                                       ..// Do nothing. ELSE
                                                                       [END ERROR CHECK]
M1   0419   JOBZ    0540   On form JOBZ, Line 34 [JOBZ.0540] must      JOBZ.0540 = JOBZ.0270
                           equal Line 6B [JOBZ.270].
M1   0425   M1WPG2 0800    On form M1WPG2, Minnesota tax               IF M1WPG2.0800 is significant,
                           withheld on 1099's [M1WPG2.0800]            .M1WPG2.0760 is significant AND
                           requires selection [M1WPG2.0760], 7-digit   .M1WPG2.0780 is significant (7 digits) AND
                           Minnesota state ID number                   .M1WPG2.0790 is significant ELSE
                           [M1WPG2.0780], and income amount            [END ERROR CHECK]
                           [M1WPG2.0790].
M1   0426   M1ED    0010   On form M1ED, number of qualifying          IF Form M1ED Occurrence # > '0000001',
                           children [M1ED.0015] and Line 1 through     .(M1ED.0010 AND M1ED.0015 AND M1ED.0020
                           Line 6 [M1ED.0010, M1ED.0020,               AND .M1ED.0030 AND M1ED.0040 AND
                           M1ED.0030, M1ED.0040, M1ED.0050,            M1ED.0050 AND .M1ED.0060 AND M1ED.0070
                           M1ED.0060, M1ED.0070] must not be           must NOT be significant). ELSE [END ERROR
                           significant if the form occurrence number   CHECK]
                           is greater than one.

M1   0427   JOBZ    0560   On form JOBZ, Line 36 [JOBZ.0560] must      JOBZ.0560 = (JOBZ.0540 - JOBZ.0550)
                           equal Line 34 [JOBZ.0540] minus Line 35
                           [JOBZ.0550].
M1   0430   M1      0360   On form M1, spouse [filing jointly] death   IF M1.0360 is significant, .M1.0360 < [TODAY].
                           date [M1.0360] must be in the past.         ELSE [END ERROR CHECK]

M1   0431   M1ED    0590   On form M1ED, Line 19 [M1ED.0590] must      IF M1NR is significant,
                           equal Line 18 [M1ED.0580] multiplied by     .IF M1ED.0595 is significant,
                           percentage on Line 19 [M1ED.0595] or on     ..M1ED.0590 = (M1ED.0580 * M1ED.0595). .ELSE
                           Line 25 [M1NR.0555] on form M1NR.           ..M1ED.0590 = (M1ED.0580 * M1NR.0555). ELSE
                                                                       [END ERROR CHECK]
M1   0432   M1CRN   0060   On form M1CRN, Line 5 [M1.CRN.0060]             M1.CRN.0060 = (M1CRN.0050 * M1CRN.0040)
                           must equal Line 4 [M1CRN.0050]
                           multiplied by Line 3 [M1CRN.0040].

M1   0435   M1NR    0535   On form M1NR, Line 22B [M1NR.0535]              IF M1NR is significant,
                           must equal the sum of Line 12B through          .M1NR.0535 = (M1NR.0455 + M1NR.0465 +
                           Line 21B [M1NR.0455, M1NR.0465,                 M1NR.0475 + M1NR.0485 + M1NR.0495 +
                           M1NR.0475, M1NR.0485, M1NR.0495,                M1NR.0505 + M1NR.0515 + M1NR.0520 +
                           M1NR.0505, M1NR.0515, M1NR.0520,                M1NR.0525). ELSE
                           M1NR.0525].                                     [END ERROR CHECK]                                ***SEQ
                                                                                                                            ***NUM
M1   0439   JOBZ    0570   On form JOBZ, Line 37 [JOBZ.0570] must          IF JOBZ.0530 < JOBZ.0560, .JOBZ.0570 =
                           equal the lesser of Line 33 [JOBZ.0530] or      JOBZ.0530. ELSE .JOBZ.0570 = JOBZ.0560
                           Line 36 [JOBZ.0560].
M1   0440   M1      0540   On form M1, Line 4 subtotal adjusted            IF M1M.0245 OR M1M.0250 is significant,
                           federal income [M1.0540] must equal the         .M1.0540 = 0 . ELSE.
                           total of Lines 1 through 3 [M1.0500,            .M1.0540 = (M1.0500 + M1.0510 + M1.0520)
                           M1.0510, M1.0520]. For reciprocity, Line
                           22 [M1M.0240] on form M1M must be
                           greater than zero and Line 4 [M1.0540]on
                           the M1 must be zero
                                                                                                                            Update
M1   0441   JOBZ    0600   On form JOBZ, Line 40 [JOBZ.0600] must          IF JOBZ.0580 < JOBZ.0590, .JOBZ.0600 = 0. ELSE
                           equal Line 38 [JOBZ.0580] minus Line 39         .JOBZ.0600 = (JOBZ.0580 - JOBZ.0590)
                           [JOBZ.0590]. If Line 37 is less than Line 38,
                           Line 40 must equal zero.

M1   0443   M1LS    0040   On form M1LS, Line 4 [M1LS.0040] must           M1LS.0040 = (M1LS.0030 * [Threshold: 20%])
                           equal Line 3 [M1LS.0030] multiplied by
                           20%.
M1   0445   M1NR   0325   On form M1NR, Line 24A [M1NR.0325]          IF M1NR is significant, .IF M1NR.0356 is
                          must equal Line 11A [M1NR.0215] minus       significant, ..M1NR.0325 = M1NR.0215. .ELSE
                          Line 22A [M1NR.0315]. If M1NR not           ..M1NR.0325 = (M1NR.00215 - M1NR.0315). ..
                          required indicator [M1NR.0356] is           ELSE [END ERROR CHECK]
                          significant, Line 24A must equal Line 11A
                          [M1NR.0215].

M1   0448   M15    0480   On form M15, Line 21(D) [M15.0480]          IF M15.0145 is significant, .[END ERROR CHECK].
                          must equal Line 20(D) [M15.0470]            ELSE .M15.0480 = (M15.0470 * M15.0430)
                          multiplied by Line 16(D) [M15.0430].        {Variance: 1 over or under}
M1   0449   M1C    0030   On form M1C, Line 3 [M1C.0030] must         IF M1C.0030 is significant,
                          equal the sum of all Line 9 [M1CRN.0100]    _M1C.0030 = SUM[M1CRN.0100]. ELSE
                          on form M1CRN.                              [END ERROR CHECK]
M1   0454   M1R    0030   On form M1R, if either taxpayer             IF M1R is significant,
                          [1040.0772, 1040A.0772] or spouse           .IF (1040.0772 = 'X' OR 1040A.0772 = 'X' OR
                          [1040.0776, 1040A.0776] is 65 or over,      1040.0776 = 'X' OR 1040A.0776 = 'X'),
                          Line 3 [M1R.0030] must equal Line 1         ..M1R.0030 = M1R.0010. .ELSE
                          [M1R.0010]. Otherwise, Line 3               ..IF M1R.0010 > M1R.0020,
                          [M1R.0030] must equal the lesser of Line    ...M1R.0030 = M1R.0020. ..ELSE
                          1 [M1R.0010] or Line 2 [M1R.0020].          ...M1R.0030 = M1R.0010. ELSE
                                                                      [END ERROR CHECK]
M1   0456   M1R    0150   On form M1R, Line 11 [M1R.0150] must        IF (M1R.0030 < M1R.0090),
                          equal Line 9 [M1R.0130] minus Line 10       .M1R.0150 = 0. ELSE
                          [M1R.0140]. If Line 10 [M1R.0140] is        .IF (M1R.0130 < M1R.0140),
                          greater than Line 9 [M1R.0130], Line 11     ..M1R.0150 = 0. .ELSE
                          [M1R.0150] must equal zero. Otherwise,       ..M1R.0150 = (M1R.0130 - M1R.0140)
                          taxpayer is not eligible for subtraction.

M1   0459   M1ED   0275   On form M1ED, column B type of school       IF M1ED.0275 is significant, .M1ED.0275 =
                          attended [M1ED.0275] must equal valid       "PUBLIC" OR .M1ED.0275 = "PRIVATE" OR
                          type of school. Valid shool types are       .M1ED.0275 = "HOME SCHOOL". ELSE [END
                          "PUBLIC", "PRIVATE", and "HOME              ERROR CHECK]
                          SCHOOL".
M1   0460   M1     0220   On form M1, spouse (filing jointly)            IF M1.0420 = 2, .(M1.0220 AND M1.0230 AND
                          information is incomplete. The followng        M1.0250 AND M1.0350 must be significant). ELSE
                          are required: spouse name [M1.0220,            .(M1.0220 AND M1.0230 AND M1.0240 AND
                          M1.0230], social security number               M1.0250 AND .M1.0260 AND M1.0270 AND
                          [M1.0250], and birth date [M1.0350].           M1.0280 AND M1.0290 AND .M1.0300 AND
                          Otherwise, all spouse (filing jointly)         M1.0310 AND M1.0320 AND M1.0330 AND
                          information must be blank [including           .M1.0340 AND M1.0350 AND M1.0360 AND
                          M1.0240, M1.0260, M1.0270, M1.0280,            M1.0370 AND .M1.0380 AND M1.0390 AND
                          M1.0290, M1.0300, M1.0310, M1.0320,            M1.0400 AND M1.0410 must .NOT be significant)
                          M1.0330, M1.0340, M1.0350, M1.0360,
                          M1.0370, M1.0380, M1.0390, M1.0400,
                          M1.0410].
M1   0461   M1ED   0070   On form M1ED, Line 1 [M1ED.0070] must          IF M1ED is significant, .IF M1ED.0015 < 3, ..IF
                          be less than maximum income. Otherwise,        M1ED.0070 > [Threshold: 37,500],
                          all remaining lines [Line 7 through Line 20]   ...(M1ED.0080 through M1ED.0590 must NOT be
                          [all remaining fields M1ED.0080 through        significant-ALL remaining fields). ..ELSE
                          M1ED.0590] must not be significant.            ...// Do nothing. .ELSE
                                                                         ..IF M1ED.0070 > [Threshold: 37,500] +
                                                                         [(M1ED.0015 - 2) * 2,000],
                                                                         ...(M1ED.0080 through M1ED.0590 must NOT be
                                                                         significant-ALL remaining fields). ..ELSE
                                                                         ...[END ERROR CHECK]
                                                                         ELSE [END ERROR CHECK]
                                                                         Programmer Note: The following fields occur on
                                                                         the first occurrence of form M1ED only:
                                                                         M1ED.0010, M1ED.0015, M1ED.0020,
                                                                         M1ED.0030, M1ED.0040, M1ED.0050,
                                                                         M1ED.0060, M1ED.0070, M1ED.0560,
                                                                         M1ED.0562, M1ED.0564, M1ED.0566,
                                                                         M1ED.0568, M1ED.0580, M1ED.0590 and
                                                                         M1ED.0595.
M1   0465   M1R     0110   On form M1R, Line 9a [M1R.0110] must         IF (M1R.0030 < M1R.0090),
                           equal federal adjusted gross income          .M1R.0110 = 0. ELSE
                           [M1.0490]. Otherwise, taxpayer is not        .M1R.0110 = M1.0490
                           eligible for subtraction.

M1   0467   M1CRN   0100   On form M1CRN, Line 9 [M1CRN.0100]           IF M1CRN.0060 > M1CRN.0090,
                           must equal the lesser of Line 5              .M1CRN.0100 = M1CRN.0090. ELSE
                           [M1CRN.0060] or Line 8 [M1CRN.0090].         .M1CRN.0100 = M1CRN.0060

M1   0468   M1CD    0070   On form M1CD, qualifying child 2 birth       IF M1CD.0070 is significant, .M1CD.0070 <
                           date [M1CD.0070] is invalid.                 [TODAY]. ELSE [END ERROR CHECK]
M1   0469   M1ED    0435   On form M1ED, column C type of school        IF M1ED.0435 is significant,
                           attended [M1ED.0435] must equal valid        .M1ED.0435 = "PUBLIC" OR M1ED.0435 =
                           type of school. Valid shool types are        "PRIVATE" OR M1ED.0435 = "HOME SCHOOL".
                           "PUBLIC", "PRIVATE", and "HOME               ELSE [END ERROR CHECK]
                           SCHOOL".
M1   0470   M1      0520   On form M1, Line 3 other additions to        IF M1.0520 is significant,
                           income [M1.0520] must be greater than        .M1.0520 > 0 AND
                           zero, and it must equal total additions to   .M1.0520 = M1M.0160. ELSE
                           income on form M1M Line 16                   [END ERROR CHECK]                           SEQ
                           [M1M.0160].                                                                              NUM
M1   0471   M1CRN   0030   On form M1CRN, Line 2 [M1CRN.0030]           M1CRN.0030 = M1.0490
                           must equal federal adjusted gross income
                           [M1.0490] on form M1.

M1   0473   M1CR    0010   On form M1CR, state or Canadian              IF M1CR is significant,
                           province code [M1CR.0010] is invalid.        .M1CR.0010 = [Valid Value: (US/CANADIAN
                           Valid values for state may be located at     STATE/PROVINCE 2-CHARACTER CODES)]. ELSE
                           http://www.usps.com. Valid values for        [END ERROR CHECK]
                           countries may be located at
                           http://www.irs.gov in IRS publication
                           1345A. (See Country Codes for Forms
                           2555/2555EZ.)
M1   0480   M1    0050   On form M1, primary taxpayer social         IF fed1040Z is significant,
                         security # [M1.0050] must equal federal     .M1.0050 = fed1040Z.0010. ELSE
                         primary social security # [1040.0010,       .IF fed1040A is signfiicant,
                         1040A.0010, 1040Z.0010] on form             ..M1.0050 = fed1040A.0010. .ELSE,
                         1040/1040A/1040Z.                           ..M1.0050 = fed1040.0010
M1   0482   M1M   0160   On form M1M, Line 16 [M1M.0160] must        M1M.0160 = (M1M.0010 + M1M.0020 +
                         equal the sum of additions to income Line   M1M.0030 + M1M.0040 + M1M.0045 +
                         1 through Line 14 [M1M.0010,                M1M.0050 + M1M.0060 + M1M.0070 +
                         M1M.0020, M1M.0030, M1M.0040,               M1M.0080 + M1M.0090 + M1M.0100 +
                         M1M.0045, M1M.0050, M1M.0060,               M1M.0110 + M1M.0120 + M1M.0130 +
                         M1M.0070, M1M.0080, M1M.0090, ,             M1M.0140 + , M1M.0145 + , M1M.0150)
                         M1M.0100, M1M.0110, M1M.0120,
                         M1M.0130, M1M.0140, M1M.0145,
                         M1M.0150].                                                                                       Update
M1   0484   M1W   0050   On form M1W, Minnesota tax withheld on      IF M1W.0050 is significant,
                         W-2's [M1W.0050] requires selection         .(IF M1W.0020 is significant,
                         [M1W.0010], 7-digit Minnesota state ID      ..M1W.0020 = 'X'. .ELSE
                         number [M1W.0030] and state wages           ..// Do nothing)
                         [M1W.0040].                                 ...AND M1W.0030 is significant (7 digits)
                                                                     .AND M1W.0010 is significant (valid values 1 or 2)
                                                                     .AND (IF M1M.0270 > 0,
                                                                     ..// Do nothing .ELSE
                                                                     ..M1W.0040 is significant) ELSE
                                                                     [END ERROR CHECK]
M1   0487   M1     0080   On form M1, if address type [M1.0060 = 3]     IF M1.0060 = 3,
                          is foreign, primary taxpayer foreign          .(M1.0120 AND M1.0130 AND M1.0140 must be
                          address [M1.0120, M1.0130, M1.0140]           significant) AND
                          must be significant. Otherwise, domestic      .(M1.0080 AND M1.0090 AND M1.0100 AND
                          address [M1.0080, M1.0090, M1.0100,           M1.0110 must NOT be significant). ELSE,
                          M1.0110] must be significant. Both must       .(M1.0080 AND M1.0090 AND M1.0100 AND
                          not be significant, and the primary address   M1.0110 must be significant) AND
                          line [M1.0080] must not contain               .(M1.0080 must NOT contain '%' or 'c/o' or 'in
                          references to an in care of address ("in      care of') AND
                          care of", "c/o", or "%").                     .(M1.0120 AND M1.0130 AND M1.0140 must NOT
                                                                        be significant)

M1   0488   EETP   0060   On form EETP, the electronic estimated        IF EETP.0060 is significant, EETP.0060 > [TODAY -
                          tax payment date [EETP.0060] is invalid.      23] AND EETP.0060 <= [TODAY + 380]
                          [Payment date cannot be older than three
                          weeks, and it cannot be in the future more
                          than three hundred and eighty days.]

M1   0489   M1CD   0100   On form M1CD, married couple joint claim      IF M1CD.0100 is significant, .MN2441 is
                          for newborn credit [M1CD.0100] requires       significant. ELSE [END ERROR CHECK]
                          form MN2441.
M1   0493   M1ED   0290   On form M1ED, Line 7B [M1ED.0280]             IF M1ED.0280 > 0, .M1ED.0290 is significant. ELSE
                          requires organization providing classes       [END ERROR CHECK]
                          Line 7 [M1ED.0290].
M1   0495   M1MT   0310   On form M1MT, Line 28 [M1MT.0310]             IF M1MT is significant, .M1MT.0310 = M1.0680.
                          must equal Line 11 [M1.0680] on form          ELSE [END ERROR CHECK]
                          M1.
M1   0496   EETP   0110   On form EETP, the electronic estimated        IF Form EETP is significant,
                          tax payment information is incomplete.        .IF (EETP.0110 OR EETP.0120 OR EETP.0130 is
                          The following are required: quarter           significant),
                          payment indicator, [EETP.0110], payment       .(EETP.0110 AND EETP.0120 AND EETP.0130 are
                          date [EETP.0120], and payment amount          significant). .ELSE
                          [EETP.0130].                                  .[END ERROR CHECK] ELSE
                                                                        [END ERROR CHECK]
M1   0497   JOBZ    0610   On form JOBZ, Line 41 [JOBZ.0610] must          JOBZ.0610 = JOBZ.0600 * [Threshold: 35,070]
                           equal Line 40 [JOBZ.0600] multiplied by
                           35,070.                                                                                           ***SEQ
M1   0501   M1WPG2 0350    On form M1WPG2, Minnesota tax                   IF M1WPG2.0350 is significant,
                           withheld on KPI, KF, or KS                      .AND M1WPG2.0330 is significant (7 digits)
                           [M1WPG2.0350] requires 7-digit                  .AND M1WPG2.0340 is significant
                           Minnesota state ID number
                           [M1WPG2.0330] and state wages
                           [M1WPG2.0340].                                                                                    ****SEQ
M1   0502   M1      0690   On form M1, Line 12 alternative minimum         IF M1.0690 > 0,
                           tax [M1.0690] must equal form M1MT              .(M1.0690 = M1MT.0320) AND
                           Line 29, [M1MT.0320], and form 6251             ..IF M1MT.0330 is significant,
                           must be significant [if it is required on the   ...fed6251 is not significant. ..ELSE
                           federal return]. If it is not required and is   ...fed6251 is significant. ELSE
                           excluded from the return, form 6251 not         .M1.0690 = M1MT.0320
                           required indicator [M1MT.0330] is
                           required.

M1   0503   JOBZ    0620   On form JOBZ, Line 42 [JOBZ.0620] must          IF (JOBZ.0570 - JOBZ.0610) < 0, .JOBZ.0620 = 0.
                           equal Line 37 [JOBZ.0570] minus Line 41         ELSE .JOBZ.0620 = (JOBZ.0570 - JOBZ.0610)
                           [JOBZ.0610], and Line 42 must not be            {Variance: one over or under}"
                           negative.
M1   0506   M1MTC   0300   On form M1MTC, Line 30 [M1MTC.0300]             M1MTC.0300 = (M1MTC.0250 - M1MTC.0290)
                           must equal Line 25 [M1MTC.0250] minus
                           Line 29 [M1MTC.0290].

M1   0509   M15     0490   On form M15, Line 22 [M15.0490] must            IF M15.0145 is significant,
                           equal the sum of Line 21(columns A              .[END ERROR CHECK]. ELSE
                           through D) [M15.0210, M15.0300,                 .M15.0490 = (M15.0210 + M15.0300 + M15.0390
                           M15.0390 M15.0480].                             + M15.0480) {Variance: Variance: one over or
                                                                           under}
M1   0512   M15    0370   On form M15, Line 19(C) [M15.0370] must    IF M15.0145 is significant,
                          equal Line 18(C) [M15.0360] divided by     .[END ERROR CHECK]. ELSE
                          365 [366 for leap year].                   .IF processing year is leap year,
                                                                     ..M15.0370 = (M15.0360 / 366) {Variance: 1 over
                                                                     or under}. .ELSE
                                                                     ..M15.0370 = (M15.0360 / 365) {Variance: 1 over
                                                                     or under}
M1   0516   JOBZ   0630   On form JOBZ, Line 43 [JOBZ.0630] must     JOBZ.0630 = (JOBZ.0620 * [Threshold: 7%]
                          equal Line 42 [JOBZ.0620] multiplied by    {Variance: 1 over or under})
                          7%.
M1   0517   M1CD   0240   On form M1CD, Line 7 state credit amount   IF M1CD is significant,
                          [M1CD.0240] must match table for form      .M1CD.0240 = [Threshold: CREDIT TABLE
                          M1CD based on number of qualifying         {Variance: 1 over or under} based on M1CD.0230
                          person[s].                                 and # QUALIFYING PERSONS] ELSE [END ERROR
                                                                     CHECK] ******Table values are located in Form
                                                                     M1CD Line 7 Instructions.

M1   0519   M1CD   0040   On form M1CD, qualifying child 1 social    IF M1CD.0040 is significant,
                          security number [M1CD.0040] must equal     .[(M1CD.0040 = fed2441.0214 or M1CD.0040 =
                          form 2441 [fed2441.0214, fed2441.0223,     fed2441.0223) OR
                          MN2441.0214, MN2441.0223]. (Deleted        .(M1CD.0040 = MN2441.0214 or M1CD.0040 =
                          reference to Federal Schedule 2)           MN2441.0223)]. ELSE, [END ERROR CHECK]
                                                                                                                       ***SEQ
M1   0520   M1W    0500   On form M1W, Line 1 [M1W.0500] must        M1W.0500 = SUM(M1W.0050 + M1W.0100 +
                          equal the sum of Minnesota tax withheld    M1W.0150 + M1W.0200 + M1W.0250 +
                          on W-2's [M1W.0050, M1W.0100,              M1W.0450)
                          M1W.0150, M1W.0200, M1W.0250,
                          M1W.0450].
                          (Deleted sequences 0300 and 0350.)                                                           ****SEQ
M1   0522   M1R    0100   On form M1R, Line 8 [M1R.0100] must        IF (M1R.0030 < M1R.0090), .M1R.0100 = 0. ELSE
                          equal Line 3 [M1R.0030] minus Line 7       .M1R.0100 = (M1R.0030 - M1R.0090)
                          [M1R.0090]. Otherwise, taxpayer is not
                          eligible for subtraction.
M1   0526   M1CR   0080   On form M1CR, Line 5 [M1CR.0080] must         M1CR.0080 = (M1CR.0070 * M1CR.0040)
                          equal Line 4 [M1CR.0070] multiplied by
                          Line 3 [M1CR.0040].
M1   0528   M1C    0040   On form M1C, Line 4 [M1C.0040] must           IF M1C.0040 is significant,
                          equal the sum of Line 4 [ETP.0070] on         .M1C.0040 = (ETP.0070 + KPI.0380 + KS.0380)
                          form ETP, Line 12 [KPI.0380] on the KPI,      .ELSE
                          and Line 12 [KS.0380] on the KS.              [END ERROR CHECK]

M1   0529   M1CR   0030   On form M1CR, Line 2 [M1CR.0030] must         IF M1CR is significant and M1NR is significant,
                          equal 19B [M1NR.0520] plus Line 21B           .M1CR.0030 = (M1NR 0520 + M1NR.0525 +
                          [M1NR.0525] plus Line 23 [M1NR.0545]          M1NR.0545) - M1NR.0435 ELSE
                          minus 10B [M1NR.0435] plus on form            [END ERROR CHECK]
                          M1NR for part year residents.
                                                                                                                            ****SEQ
M1   0530   M1     0670   On form M1, Line 10 Minnesota taxable         IF (M1.0540 - M1.0650) <= 0, .M1.0670 = 0. ELSE
                          income [M1.0670] must equal Line 4            .M1.0670 = (M1.0540 - M1.0650)
                          adjusted federal income [M1.0540] minus
                          Line 9 subtractions [M1.0650]. Line 10
                          must not be negative.

M1   0531   M1NR   0265   On form M1NR, Line 16A [M1NR.0265]            IF M1NR is significant,
                          must equal the sum of self-employment         .IF M1NR.0356 is significant,
                          tax [1040.0640] plus self-employed health     ..M1NR.0265 = 0. .ELSE
                          insurance [1040.0670] on form 1040. If        ..M1NR.0265 = (fed1040.0640 + fed1040.0670).
                          M1NR not required indicator                   ELSE [END ERROR CHECK]
                          [M1NR.0356] is significant, Line 16A must
                          be zero.
M1   0535   M1ED   0320   On form M1ED, Line 8B [M1ED.0310]             IF M1ED.0310 > 0, .M1ED.0320 is significant. ELSE
                          requires organization providing instruction   [END ERROR CHECK]
                          Line 8 [M1ED.0320].
M1   0538   M1WFC   0010   On form M1WFC, if number of qualifying      IF M1WFC.0010 is significant, .(M1WFC.0020 AND
                           children is none [M1WFC.0010], qualifying   M1WFC.0030 AND M1WFC.0040 AND
                           child #1 [M1WFC.0020, M1WFC.0030,           M1WFC.0042 AND M1WFC.0046 M1WFC.0050
                           M1WFC.0040, M1WFC.0050,                     AND M1WFC.0060 AND M1WFC.0070 AND
                           M1WFC.0042, M1WFC.0046] and                 M1WFC.0080 AND M1WFC.0082 .AND
                           qualifying child #2 [M1WFC.0060,            M1WFC.0086 AND M1WFC.0090 must NOT be
                           M1WFC.0070, M1WFC.0080,                     significant). . ELSE [END ERROR CHECK]
                           M1WFC.0082, M1WFC.0086,
                           M1WFC.0090] must not be significant.


M1   0540   M1      1020   On form M1, Line 36 amount due              IF M1.1020 is significant, .(M1.0990 AND M1.0995
                           [M1.1020] does not permit Line 35 direct    AND M1.1000 AND M1.1010 must NOT be
                           deposit [0990, 0995, 1000, 1010] for        significant). ELSE [END ERROR CHECK]
                           refund.
M1   0542   M1CR    0100   On form M1CR, Line 7 [M1CR.0100] must       IF M1NR is significant, .M1CR.0100 = 0. ELSE .IF
                           equal the lesser of Line 5 [M1CR.0080] or   M1CR.0080 < M1CR.0090, ..M1CR.0100 =
                           Line 6 [M1CR.0090]. For part year           M1CR.0080. .ELSE ..M1CR.0100 = M1CR.0090
                           residents, Line 7 must equal zero.

M1   0544   M1CD    0030   On form M1CD, qualifying child 1 birth      IF M1CD.0030 is significant, .M1CD.0030 <
                           date [M1CD.0030] is invalid.                [TODAY]. ELSE [END ERROR CHECK]
M1   0547   M15     0490   On form M15, presence of Line 22            IF M15.0490 is significant, .(M15.0070 AND
                           [M15.0490] requires that Lines 7 through    M15.0080 AND M15.0090 AND .M15.0100 AND
                           12 [M15.0070, M15.0080, M15.0090,           M15.0110 AND M15.0120 must NOT be
                           M15.0100, M15.0110, M15.0120] must          significant). ELSE [END ERROR CHECK]
                           not exist.
M1   0548   M1CD   0150   On form M1CD, care provider 2 social        IF M1CD.0150 is significant,
                          security number or employer                 .(M1CD.0150 = fed2441.0040 OR
                          identification number [M1CD.0150] must      M1CD.0150 = fed2441.0090 OR
                          match federal return [fed2441.0040,         M1CD.0150 = MN2441.0040 OR
                          fed2441.0090, MN2441.0040,                  M1CD.0150 = MN2441.0090). ELSE
                          MN2441.0090]. (Deleted reference to         [END ERROR CHECK]
                          Federal Schedule 2)
                                                                                                                      ***SEQ
M1   0550   M1NR   0115   On form M1NR, Line 1A [M1NR.0115]           IF M1NR is significant,
                          must equal federal wages, salaries, tips,   .IF fed1040Z is significant,
                          etc. [fed1040.0375, fed1040A.0375,          ..M1NR.0115 = fed1040Z.0375. .ELSE
                          fed1040Z.0375] on form                      ..IF fed1040A is significant,
                          1040/1040A/1040EZ.                          ...M1NR.0115 = fed1040A.0375...ELSE
                                                                      ...M1NR.0115 = fed1040.0375. ELSE
                                                                      [END ERROR CHECK]
M1   0551   M1CD   0230   On form M1CD, Lines 7 through 13 must       IF M1CD.0230 > [Threshold: 37,030],
                          equal zero when total household income      ¬(M1CD.0240 AND M1CD.0250 AND M1CD.0260
                          [M1CD.0230] exceeds maximum. Taxpayer       AND M1CD.0270 AND M1CD.0280 AND
                          does not qualify for credit.                M1CD.0290 AND M1CD.0300 are NOT significant.)
                                                                      ELSE [END ERROR CHECK]
                                                                                                                      Update
M1   0552   M1CD   0170   On form M1CD, Line 1 [M1CD.0170] must       IF M1CD is significant, .M1CD.0170 = M1.0490.
                          equal federal adjusted gross income         ELSE [END ERROR CHECK]
                          [M1.0490] on form M1.
M1   0559   BANK   0050   On form BANK, the electronic payment        IF Form BANK is significant, BANK.0050 <=
                          amount [BANK.0050] must be less than or     (M1.1020 + BANK.0060 + BANK.0070 +
                          equal to the amount owed total              BANK.0075 + BANK.0080) AND BANK.0050 > 0.
                          [M1.1020] plus late filing penalty,         ELSE [END ERROR CHECK]
                          [BANK.0060], late payment penalty
                          [BANK.0070], extended delinquency
                          penalty [BANK.0075], and interest
                          [BANK.0080].
M1   0562   M1NR   0255   On form M1NR, Line 15A [M1NR.0255]          IF M1NR is significant, .IF M1NR.0356 is
                          must equal federal moving expenses          significant, ..M1NR.0255 = 0. .ELSE ..M1NR.0255 =
                          [fed1040.0637] on form 1040. If M1NR        fed1040.0637. ELSE [END ERROR CHECK]
                          not required indicator [M1NR.0356] is
                          significant, Line 15A must be zero.

M1   0563   M15    0380   On form M15, Line 20(C) [M15.0380]          IF M15.0145 is significant,
                          percentage must equal Line                  ¬[END ERROR CHECK]. ELSE
                          19(C) [M15.0370] multiplied by 5%.          ¬M15.0380 = (M15.0370 * [Threshold: 5%])
                                                                      {Variance: 1 over or under}
                                                                                                                          **SEQ
M1   0564   M1     0870   On form M1, Line 22 total Minnesota tax     IF M1.0840 > M1.0775,
                          [M1.0870] must equal subtotal tax before    .M1.0870 = 0.ELSE
                          credits Line 17 [M1.0775] minus total       .M1.0870 = (M1.0775 - M1.0840)
                          credits against tax Line 21 [M1.0840].
                          Total Minnesota tax must not be negative.
                                                                                                                          NUM
M1   0570   M1WPG2 0100   On form M1WPG2, Minnesota tax               IF M1WPG2.0100 is significant,
                          withheld on W-2's [M1WPG2.0100]             .(IF M1WPG2.0070 is significant,
                          requires selection [M1WPG2.0060], 7-digit   ..M1WPG2.0070 = 'X'. .ELSE
                          Minnesota state ID number                   ..// Do nothing) ....
                          [M1WPG2.0080] and state wages               .AND M1WPG2.0080 is significant (7 digits)
                          [M1WPG2.0090].                              .AND M1WPG2.0060 is significant (valid values 1
                                                                      or 2) . .AND (IF M1M.0270> 0,
                                                                      ..// Do nothing .ELSE
                                                                      ..M1WPG2.0090 is significant)
                                                                      ELSE [END ERROR CHECK]
M1   0574   M1MT    0240   On form M1MT, Line 21 [M1MT.0240]            IF M1MT is significant,
                           must equal the correct amount based on       ¬IF (M1.0420 = 2 OR M1.0420 = 5),
                           filing status [M1.0420].                     ¬¬M1MT.0240 = [Threshold: 66,490].
                                                                        ¬ELSE
                                                                        ¬¬IF (M1.0420 = 1 OR M1.0420 = 4),
                                                                        ¬¬¬M1MT.0240 = [Threshold: 49,860].
                                                                        ¬¬ELSE (M1.0420 = 3),
                                                                        ¬¬¬M1MT.0240 = [Threshold: 33,240].
                                                                        ELSE [END ERROR CHECK]                        **SEQ
M1   0576   M1NR    0080   On form M1NR, if spouse part-year            IF M1NR.0080 is significant,
                           resident [M1NR.0080] is significant, state   .M1NR.0070 must NOT be significant AND
                           of residence [M1NR.0070] is not              .(M1NR.0090 AND M1NR.0100 must be
                           significant; and residence start             significant) AND
                           [M1NR.0090] and residence end                .(M1NR.0090 < M1NR.0100) AND
                           [M1NR.0100] must be significant, and         .IF processing year is leap year,
                           length of residence must be less than one    ..SUM[(M1NR.0100 - M1NR.0090)+1] < 366. .ELSE
                           year.                                        ..SUM[(M1NR.0100 - M1NR.0090)+1] < 365.
                                                                        ELSE [END ERROR CHECK]

M1   0578   M1CRN   0010   On form M1CRN, state or Canadian             IF M1CRN is significant, .M1CRN.0010 = [Valid
                           province code [M1CRN.0010] is invalid.       Value: (US/CANADIAN STATE/PROVINCE 2-
                           Valid values for state may be located at     CHARACTER CODES)]. ELSE [END ERROR CHECK]
                           http://www.usps.com. Valid values for
                           countries may be located at
                           http://www.irs.gov in IRS publication
                           1345A. (See Country Codes for Forms
                           2555/2555EZ.)
M1   0581   M1R    0140   On form M1R, Line 10 [M1R.0140] must           IF (M1R.0030 < M1R.0090),
                          equal $18,000 if filing status [M1.0420 = 2]   .M1R.0140 = 0. ELSE .IF M1.0420 = 2,
                          is married filing joint and both spouses are   ..M1R.0140 = [Threshold: 14,500] OR
                          over 64 or disabled. If married filing         ..M1R.0140 = [Threshold: 18,000]. .ELSE
                          separate [M1.0420 = 3], Line 10                ..IF M1.0420 = 3,
                          [M1R.0140] must equal $9,000. If filing        ...M1R.0140 = [Threshold: 9,000]. ..ELSE
                          status [M1.0420 = [1 OR 4 OR 5]] is single,    ...M1R.0140 = [Threshold: 14,500]
                          head of household, or widowed, Line 10
                          [M1R.0140] must equal $14,500.
                          Otherwise, taxpayer is not eligible for
                          subtraction.

M1   0582   EETP   0030   On form EETP, the bank routing number          [EETP.0030(position 1-2) > 0 and
                          [EETP.0030] is invalid. [First two digits      EETP.0030(position 1-2) < 13] or
                          must be 01 through 12, or they must be         [EETP.0030(position 1-2) > 20 and
                          21 through 32. Otherwise, the routing          EETP.0030(position 1-2) < 33]
                          number verification routine indicates that
                          the routing number is not valid based on       In addition, mod10 verification is implemented.
                          the check digit.]                              Using 07640125 as an example, the check digit is
                                                                         determined by the Modulus 10 routine:
                                                                          1. Multiply each of the first eight digits by a
                                                                         weighting factor, i.e.: Position: 1 2 3 4 5 6 7 8
                                                                         Example: 0 7 6 4 0 1 2 5
                                                                         Weights: 3 7 1 3 7 1 3 7
                                                                         Products: 0 49 6 12 0 1 6 35 2. Add the resulting
                                                                         products, e.g., 109
                                                                          * Routing/Transit Number: Nine digits, the last of
                                                                         which is a check digit used for verification. This is
                                                                         the check digit, so the Routing Number from
                                                                         above becomes 076401251
M1   0583   M1R    0040   On form M1R, Line 4 [M1R.0040] must          IF M1R is significant,
                          equal federal nontaxable veteran's           ..IF 1040schR is significant,
                          pensions [1040schR.0167] on Schedule R       ...M1R.0040 = 1040schR.0167. ..ELSE
                          when present. (Deleted reference to          .[END ERROR CHECK] ELSE
                          Federal Schedule 3)                          [END ERROR CHECK]                                  ***SEQ
M1   0585   M1LS   0030   On form M1LS, Line 3 [M1LS.0030] must        M1LS.0030 = (M1LS.0010 - M1LS.0020)
                          equal Line 1 [M1LS.0010] minus Line 2
                          [M1LS.0020].
M1   0586   M1ED   0568   On form M1ED, Line 17 [M1ED.0568]            IF M1ED.0070 <= [Threshold: 33,500],
                          cannot exceed maximum.                       .M1ED.0568 = (M1ED.0015 * [Threshold: 1,000]).
                                                                       ELSE
                                                                       .IF M1ED.0015 > 1,
                                                                       ..M1ED.0568 = (M1ED.0015 * [Threshold: 1,000]) -
                                                                       {(M1ED.0070 - [Threshold: 33,500]) * [Threshold:
                                                                       50%] (Variance: one over or under)}. .ELSE
                                                                       ..M1ED.0568 = (M1ED.0015 * [Threshold: 1,000]) -
                                                                       {(M1ED.0070 - [Threshold: 33,500]) * [Threshold:
                                                                       25%] (Variance: one over or under)}


M1   0588   M1ED   0300   On form M1ED, Line 7B [M1ED.0280]            IF M1ED.0290(positions 1-3) = 'STM',
                          requires type of class provided Line 7       .[END ERROR CHECK]. ELSE
                          [M1ED.0300].                                 .IF M1ED.0280 > 0,
                                                                       ..M1ED.0300 is significant. .ELSE
                                                                       [END ERROR CHECK]
M1   0590   M1NR   0235   On form M1NR, Line 13A [M1NR.0235]           IF M1NR is significant,
                          must equal the sum of federal IRA            .IF M1NR.0356 is significant,
                          deduction [fed1040.0700, fed1040A.0626]      ..M1NR.0235 = 0. .ELSE
                          plus SEP, SIMPLE & qualified plans           ..IF fed1040A is significant,
                          [fed1040.0650]. If M1NR not required         ...M1NR.0235 = fed1040A.0626. ..ELSE
                          indicator [M1NR.0356] is significant, Line   ...M1NR.0235 = (fed1040.0700 + fed1040.0650)
                          13A must be zero.                            .ELSE [END ERROR CHECK]
M1   0591   BANK    0020   On form BANK, the bank routing number        [BANK.0020(position 1-2) > 0 and
                           [BANK.0020] is invalid. [First two digits    BANK.0020(position 1-2) < 13] or
                           must be 01 through 12, or they must be       [BANK.0020(position 1-2) > 20 and
                           21 through32. Otherwise, the routing         BANK.0020(position 1-2) < 33]
                           number verification routine indicates that
                           the routing number is not valid based on     In addition, mod10 verification is implemented.
                           the check digit.]                            Using 07640125 as an example, the check digit is
                                                                        determined by the Modulus 10 routine:
                                                                         1. Multiply each of the first eight digits by a
                                                                        weighting factor, i.e.: Position: 1 2 3 4 5 6 7 8
                                                                        Example: 0 7 6 4 0 1 2 5
                                                                        Weights: 3 7 1 3 7 1 3 7
                                                                        Products: 0 49 6 12 0 1 6 35 2. Add the resulting
                                                                        products, e.g., 109
                                                                         * Routing/Transit Number: Nine digits, the last of
                                                                        which is a check digit used for verification. This is
                                                                        the check digit, so the Routing Number from
                                                                        above becomes 076401251


M1   0592   M1WFC   0040   On form M1WFC, qualifying child #1           IF M1WFC is significant, .IF (M1WFC.0011 OR
                           birthdate [M1WFC.0040] must be a valid       M1WFC.0012 is significant), ..M1WFC.0040 <
                           date in the past.                            [TODAY]. .ELSE ..// Do nothing. ELSE [END ERROR
                                                                        CHECK]
M1   0595   M1      1050   On form M1, Line 37 underpayment             (M1.1050 = M15.0120) OR (M1.1050 = M15.0490)
                           penalty [M1.1050] must equal
                           underpayment penalty from form M15
                           Line 12 or Line 22 [M15.0120, M15.0490].

M1   0601   JOBZ    0366   On form JOBZ, Line 14 [JOBZ.0366] answer     IF JOBZ.0366 is significant, .(JOBZ.0373 and
                           of no requires that Line 11 [JOBZ.0373]      JOBZ.0375 must NOT be significant). ELSE [END
                           and Line 12 [JOBZ.0375] must not be          ERROR CHECK]
                           significant.
M1   0602   M1C    0050   On form M1C, Line 5 [M1C.0050] must         IF M1NR is significant,
                          equal Line 10 [M1H.0100] on form M1H if     .M1C.0050 = M1H.0100.ELSE
                          form M1NR is significant. On form M1C,      .M1C.0050 = M1H.0090 ELSE
                          Line 5 [M1C.0050] must equal Line 9         [END ERROR CHECK]
                          [M1H.0090] on form M1H if form M1NR is
                          not significant.
M1   0603   M1ED   0070   On form M1ED, Line 6 [M1ED.0070] must       IF M1ED is significant AND Occurrence =
                          be less than maximum income based on        '0000001',
                          number of qualifying children               .IF M1ED.0015 > 5,
                          [M1ED.0015]. Otherwise, all remaining       ..M1ED.0070 < [Threshold: 43,500] +
                          lines [Lines 7 through 19] (ALL remaining   {(M1ED.0015 - 5) * [Threshold: 2,000]}. .ELSE
                          fields M1ED.0080 through M1ED.0595)         ..IF M1ED.0015 > 4,
                          are not significant.                        ...M1ED.0070 < [Threshold: 43,500]. ..ELSE
                                                                      ...IF M1ED.0015 > 3,
                                                                      ....M1ED.0070 < [Threshold: 41,500]. ...ELSE
                                                                      ....IF M1ED.0015 > 2,
                                                                      .....M1ED.0070 < [Threshold: 39,500]. ....ELSE
                                                                      .....IF M1ED.0015 > 0,
                                                                      ......M1ED.0070 < [Threshold: 37,500]. .....ELSE
                                                                      ......(M1ED.0080 through M1ED.0595 must NOT
                                                                      be significant). ELSE
                                                                      [END ERROR CHECK]
                                                                      Programmers Note: This rule should apply only to
                                                                      the first occurrence of form M1ED, because
                                                                      subsequent occurrences do not contain field
                                                                      M1ED.0070 by design.

M1   0605   M15    0390   On form M15, Line 21(C) [M15.0390] must     IF M15.0145 is significant, .[END ERROR CHECK].
                          equal Line 20(C) [M15.0380] multiplied by   ELSE .M15.0390 = (M15.0380 * M15.0340)
                          Line 16(C) [M15.0340].                      {Variance: 1 over or under}
M1   0607   M1W    1200   On form M1W, Line 4 [M1W.1200] must         M1W.1200 = M1W.0500 + M1W.1000 +
                          equal the sum of Line 1 [M1W.0500] plus     M1W.1100
                          Line 2 [M1W.1000] plus Line 3
                          [M1W.1100].
M1   0608   M1CD   0190   On form M1CD, Line 3 IRA, Keogh, SEP or      M1CD.0190 = (fed1040.0650 + fed1040.0700) OR
                          SIMPLE [M1CD.0190] must match the            M1CD.0190 = (fed1040A.0626)
                          federal return sum of IRA deduction
                          [1040.0700, 1040A.0626] and
                          Keogh/SEP/SIMPLE deduction
                          [1040.0650].
M1   0609   M1     0250   On form M1, duplicate filings are not        IF M1.0250 = M1.0050 for any previously
                          allowed. Spouse [M1.0250] previously         ACCEPTED Form M1,
                          filed either as primary taxpayer [M1.0050]   .[REJECT RETURN]. ELSE
                          or spouse.                                   .IF M1.0250 = M1.0250 for any previously
                                                                       ACCEPTED Form M1,
                                                                       ..[REJECT RETURN]. .ELSE
                                                                       [END ERROR CHECK]
M1   0610   M1WPG2 0150   On form M1WPG2, Minnesota tax                IF M1WPG2.0150 is significant,
                          withheld on W-2's [M1WPG2.0150]              .(IF M1WPG2.0120 is significant,
                          requires selection [M1WPG2.0110], 7-digit    ..M1WPG2.0120 = 'X'. .ELSE
                          Minnesota state ID number                    ..// Do nothing) ...
                          [M1WPG2.0130] and state wages                .AND M1WPG2.0130 is significant (7 digits)
                          [M1WPG2.0140].                               .AND M1WPG2.0110 is significant (valid values 1
                                                                       or 2) .
                                                                       .AND (IF M1M.0270 > 0,
                                                                        ..// Do nothing .ELSE
                                                                       ..M1WPG2.0140 is significant) ELSE
                                                                       [END ERROR CHECK]
M1   0611   M1W    0650   On form M1W, Minnesota tax withheld on       IF M1W.0650 is significant,
                          1099's [M1W.0650] requires selection         .M1W.0610 is significant AND
                          [M1W.0610], 7-digit Minnesota state ID       .M1W.0630 is significant (7 digits) AND
                          number [M1W.0630], and income amount         .M1W.0640 is significant ELSE
                          [M1W.0640].                                  [END ERROR CHECK]
M1   0612   M1WFC   0160   On form M1WFC, Line 6 [M1WFC.0160]            IF M1WFC is significant,
                           must equal Line 32 [M1.0940] on form M1       .IF M1NR is significant,
                           if form M1NR is significant.                  ..IF M1WFC.0170 = 0,
                                                                         ...M1WFC.0160 = M1.0940. ..ELSE
                                                                         [END ERROR CHECK]. .ELSE
                                                                         ..// Do nothing. ELSE
                                                                         [END ERROR CHECK]
M1   0620   M1NR    0060   On form M1NR, spouse nonresident              IF M1NR.0070 = 'MN',
                           indicator [M1NR.0060], spouse part year       .(M1NR.0060 AND M1NR.0080 AND M1NR.0090
                           residency indicator [M1NR.0080],              AND .M1NR.0100 must NOT be significant.)
                           residency start date [M1NR.0090], and         ELSE (M1NR.0070 <> 'MN'),
                           residency end date [M1NR.0100] must not       .IF M1.0420 = 2,
                           be significant if residency state             ..(M1NR.0060 OR M1NR.0080 must be
                           [M1NR.0070] is "MN". (If residency state is   significant). .ELSE,
                           Minnesota, this indicates full year           [END ERROR CHECK]
                           residency in Minnesota.)

M1   0621   M1C     0060   On form M1C, Line 6 [M1C.0060] must           IF M1C.0060 is significant,
                           equal Line 29 [M1MTC.0290] on form            .M1C.0060 = M1MTC.0290. ELSE
                           M1MTC.                                        [END ERROR CHECK]
M1   0623   M1C     0080   On form M1C, Line 8 [M1C.0080] must           IF M1C is significant,
                           equal the Sum of Line 1 [M1C.0010], Line      .M1C.0080 = (M1C.0010 + M1C.0020 + M1C.0030
                           2 [M1C.0020], Line 3 [M1C.0030], Line 4       +
                           [M1C.0040], Line 5 [M1C.0050], Line 6         M1C.0040 + M1C.0050 + M1C.0060 + M1C.0070)
                           [M1C.0060] , Line 7 [M1C.0070] on form        ELSE
                           M1C.                                          [END ERROR CHECK]
M1   0625   M1H     0010   On form M1H, Line 1 [M1H.0010] must           IF M1H is significant,
                           equal federal adjusted gross income           .M1H.0010 = M1.0490.ELSE
                           [M1.0490] on form M1.                         [END ERROR CHECK]
M1   0627   M1MTC   0250   On form M1MTC, Line 25 [M1MTC.0250]           M1MTC.0250 = (M1MTC.0230 + M1MTC.0240)
                           must equal Line 23 [M1MTC.0230] plus
                           Line 24 [M1MTC.0240].
M1   0628   M1H    0030   On form M1H. Line 3 [M1H.0030] must        IF M1H.0030 is significant,
                          match the federal return sum of IRA        .M1H.0030 = fed1040A.0626.
                          deduction [fed1040.0700, fed1040A.0626]    ELSE
                          and Keogh/SEP/SIMPLE deduction             .M1H.0030 = (fed1040.0700 + fed1040.0650)
                          [fed1040.0650].                            ELSE
                                                                     [END ERROR CHECK]
                                                                                                                         ****SEQ
M1   0629   M1     0550   On form M1, Line 5 [M1.0550] state         IF M1M.0245 OR M1M.0250 is significant, .[END
                          income tax refund reported on state        ERROR CHECK]. ELSE .M1.0550 = (fed1040.0420 +
                          return must equal Line 10 [fed1040.0420]   KF.0320)
                          federal state income tax refund on form
                          1040 plus Line 10 [KF.0320] on form KF.
                                                                                                                         Update
M1   0633   M1R    0070   On form M1R, Line 5 [M1R.0070] must        M1R.0070 = (M1R.0050 - M1R.0060)
                          equal Line 5a [M1R.0050] minus Line 5b
                          [M1R.0060].
M1   0636   M1ED   0186   On form M1ED, Line 10A [M1ED.0185]         IF M1ED.0185 > 0, .M1ED.0186 is significant. ELSE
                          requires type of musical instruments       [END ERROR CHECK]
                          [M1ED.0186].
M1   0637   M1LS   0020   On form M1LS, Line 2 [M1LS.0020] must      IF M1LS is significant,
                          equal Line 13 [M1R.0170] on form M1R if    .IF (M1R is significant AND M1.0540 <= 0),
                          Line 4 [M1.0540] on form M1 is less than   ..M1LS.0020 = M1R.0170. .ELSE
                          or equal to zero. If Line 4 [M1.0540] is   ..IF (M1R is significant AND M1.0540 > 0) AND
                          greater than zero and Line 4 [M1.0540]     [(M1.0540 - M1.0650) <= 0],
                          minus Line 13 [M1.0650] on form M1 is      ...IF {M1.0540 - M1.0650(ABSOLUTE VALUE)} >
                          less than or equal to zero, Line 2         M1R.0170,
                          [M1LS.0020] must equal the lesser of the   ....M1LS.0020 = M1R.0170. ...ELSE
                          absolute value of Line 4 [M1.0540] minus   ....M1LS.0020 = {M1.0540 - M1.0650(ABSOLUTE
                          Line 13 [M1.0650] on form M1 or Line 13    VALUE)}]. ..ELSE
                          [M1R.0170] on form M1R. Otherwise, Line    ..M1LS.0020 = 0.ELSE
                          2 [M1LS.0020] must equal zero.             [END ERROR CHECK]
M1   0638   M1MTC   0220   On form M1MTC, Line 22 [M1MTC.0220]         IF M1MTC.0190 < M1MTC.0180, M1MTC.0220 =
                           must equal Line 19 [M1MTC.0190] minus       0. ELSE, M1MTC.0220 = (M1MTC.0190 -
                           Line 18 [M1MTC.0180], and Line 22           M1MTC.0180)
                           [M1MTC.0220] must not be negative.

M1   0640   M1      0935   On form M1, Line 28 child and dependent     IF M1.0930 > 0,.M1.0935 is > 0. ELSE [END ERROR
                           care credit number of qualifying persons    CHECK]
                           [M1.0935] must be greater than zero to
                           claim child and dependent care credit
                           [M1.0930].

M1   0641   KS      0160   On form KS, corporation federal ID #        IF KS is significant, .(KS.0160 AND KS.0170 must
                           [KS.0160] and name [KS.0170] must be        be significant). ELSE [END ERROR CHECK]
                           significant.
M1   0643   M1WPG2 0650    On form M1WPG2, Minnesota tax               IF M1WPG2.0650 is significant, .M1WPG2.0610 is
                           withheld on 1099's [M1WPG2.0650]            significant AND .M1WPG2.0630 is significant (7
                           requires selection [M1WPG2.0610], 7-digit   digits) AND .M1WPG2.0640 is significant ELSE
                           Minnesota state ID number                   [END ERROR CHECK]
                           [M1WPG2.0630], and income amount
                           [M1WPG2.0640].
M1   0644   M1R     0020   On form M1R, Line 2 [M1R.0020] must not     IF M1R is significant,
                           be greater than wages, tips, etc.           .IF 1040A is significant,
                           [1040.0375, 1040A.0375] of form             ..M1R.0020 <= 1040A.0375. .ELSE
                           1040/1040A.                                 ..M1R.0020 <= 1040.0375. ELSE
                                                                       [END ERROR CHECK]
M1   0645   M1CD    0120   On form M1CD, care provider 1 social        IF M1CD.0120 is significant,
                           security number or employer                 .(M1CD.0120 = fed2441.0040) OR
                           identification number [M1CD.0120] must      .(M1CD.0120 = MN2441.0040). ELSE
                           match federal return [fed2441.0040,         [END ERROR CHECK]
                           fed2441.0090, MN2441.0040,
                           MN2441.0090]. (Deleted reference to
                           Federal Schedule 2)
                                                                                                                          ***SEQ
M1   0647   SUM    0020   The electronic filer identification number    SUM.0020 must be significant AND (SUM.0020
                          (EFIN) is not registered with Minnesota.      must be registered AND active in EPS system).
                          Otherwise, EFIN is missing from the           (Programmers Note: The EFIN is verified against
                          summary record. To register, electronic       the master file as ACTIVE versus INACTIVE without
                          return originator must fax a copy of          regard to authorizations in the authorization file.)
                          current IRS Letter of Acceptance. Visit our
                          web site at http://www.taxes.state.mn.us
                          for more information.

M1   0651   M1WPG2 0400   On form M1WPG2, Minnesota tax                 IF M1WPG2.0380 is significant,
                          withheld on KPI, KF, or KS                    .AND M1WPG2.0360 is significant (7 digits)
                          [M1WPG2.0380] requires 7-digit                .AND M1WPG2.0370 is significant
                          Minnesota state ID number
                          [M1WPG2.0360] and state wages
                          [M1WPG2.0370].                                                                                       ****SEQ
M1   0654   KPI    0160   On form KPI, partnership federal ID #         IF KPI is significant, .(KPI.0160 AND KPI.0170 must
                          [KPI.0160] and name [KPI.0170] must be        be significant). ELSE [END ERROR CHECK]
                          significant.
M1   0655   M1R    0120   On form M1R, Line 9b [M1R.0120] must          IF (M1R.0030 < M1R.0090),
                          be less than or equal to federal taxable      .M1R.0120 = 0. ELSE
                          pensions & annuities [1040.0495,              .IF (M1R.0080 = 0),
                          1040A.0495] plus taxable social secuirty      ..M1R.0120 = 0. .ELSE,
                          benefits [1040.0557, 1040A.0557] on form       ..IF 1040A is significant,
                          1040/1040A.                                   ...M1R.0120 <= (fed1040A.0495 +
                                                                        fed1040A.0557). ..ELSE
                                                                        ...M1R.0120 <= (fed1040.0495 + fed1040.0557)

M1   0656   M1WPG2 0700   On form M1WPG2, Minnesota tax                 IF M1WPG2.0700 is significant, .M1WPG2.0660 is
                          withheld on 1099's [M1WPG2.0700]              significant AND .M1WPG2.0680 is significant (7
                          requires selection [M1WPG2.0660], 7-digit     digits) AND .M1WPG2.0690 is significant ELSE
                          Minnesota state ID number                     [END ERROR CHECK]
                          [M1WPG2.0680], and income amount
                          [M1WPG2.0690].
M1   0658   M1ED    0010   On form M1ED, Line 1 [M1ED.0010] must         M1ED.0010 = M1.0490
                           equal federal adjusted gross income
                           [M1.0490] on form M1.
M1   0662   M1      0260   On form M1, spouse [filing jointly] address   IF M1.0260 is significant, .M1.0260 = [Valid Value:
                           type [M1.0260] is invalid.                    1 or 2 or 3]. ELSE [END ERROR CHECK]
M1   0663   M1NR    0126   On form M1NR, Line 2A [M1NR.0126]             IF M1NR is significant,
                           must equal federal taxable interest           .IF fed1040Z is significant,
                           [fed1040.0380, fed1040A.0380,                 ..M1NR.0126 = fed1040Z.0380. .ELSE
                           fed1040Z.0380] plus ordinary dividends        ..IF fed1040A is significant,
                           [fed1040.0394, fed1040A.0394] on federal      ...M1NR.0126 = (fed1040A.0380 +
                           form 1040/1040A/1040EZ.                       fed1040A.0394). ..ELSE
                                                                         ...M1NR.0126 = (fed1040.0380 + fed1040.0394).
                                                                         ELSE [END ERROR CHECK]
M1   0664   M1NR    0276   On form M1NR, Line 17A [M1NR.0276]            IF M1NR is significant,
                           must equal Line 17B [M1NR.0505] and           .IF M1NR.0356 is NOT significant,
                           Lines 17A and 17B cannot exceed total of      ..IF 1040A is significant,
                           federal student loan deduction                ...M1NR.0276 = M1NR.0505 AND
                           [1040.0702, 1040A.0628] plus alimony          ...M1NR.0276 <= fed1040A.0628 ..ELSE
                           paid [1040.0697] on form                      ...IF 1040.0720(positions 1-3) = 'STM',
                           1040/1040A/1040Z. If M1NR not required        ....[END ERROR CHECK] ...ELSE
                           indicator [M1NR.0356] is significant, Line    ....M1NR.0276 = M1NR.0505 AND
                           17A must be zero.                             ....M1NR.0276 <= (fed1040.0702 + fed1040.0697).
                                                                         .ELSE
                                                                         ..M1NR.0276 = 0. ELSE [END ERROR CHECK]
M1   0666   M1LTI   0080   On form M1LTI, Line 5A [M1LTI.0080]           IF M1LTI.0040 < M1LTI.0070, .M1LTI.0080 = 0.
                           must equal Line 1A [M1LTI.0040] minus         ELSE .M1LTI.0080 = (M1LTI.0040 - M1LTI.0070)
                           Line 4A [M1LTI.0070].
M1   0667   M1ED    0560   On form M1ED, Line 13 [M1ED.0560] on          M1ED.0560{1st Occurrence} = [(M1ED.0210 +
                           the first form M1ED must equal the sum        M1ED. 0370 + M1ED.0530){All Occurrences}]
                           of Line 12A [M1ED.0210] plus Line 12B
                           [M1ED.0370] plus Line 12C [M1ED.0530]
                           from all forms M1ED.
M1   0670   M1CR   0140   On form M1CR, Line 11 [M1CR.0140] must      IF M1NR is significant,
                          equal the lesser of Line 5 [M1CR.0080] or   .IF M1CR.0080 < M1CR.0130,
                          Line 10 [M1CR.0130].                        ..M1CR.0140 = M1CR.0080. .ELSE
                                                                      ..M1CR.0140 = M1CR.0130. ELSE
                                                                      [END ERROR CHECK]
M1   0671   M1NR   0285   On form M1NR, Line 18A [M1NR.0285]          IF M1NR is significant,
                          must equal early withdrawal penalty         .IF M1NR.0356 is significant,
                          [fed1040.0680 or fed1040A.0622] on          ..M1NR.0285 = 0. .ELSE
                          federal form 1040 or 1040A. If M1NR not     ..IF fed1040A is significant,
                          required indicator [M1NR.0356] is           ...M1NR.0285 = fed1040A.0622. ..ELSE
                          significant, Line 18A must be zero.         ...M1NR.0285 = fed1040.0680. ELSE
                                                                      [END ERROR CHECK]
M1   0672   M1     0020   On form M1, primary taxpayer                M1.0020 AND M1.0030 AND M1.0050 AND
                          information is incomplete. The following    M1.0150 must be significant
                          are required: taxpayer name [M1.0020,
                          M1.0030], social security number
                          [M1.0050], and birthdate [M1.0150].

M1   0676   M1NR   0305   On form M1NR, Line 21A [M1NR.0305]          IF M1NR is significant,
                          must equal Line 29 [M1M.0320] on form       .IF M1NR.0356 is significant,
                          M1. If M1NR not required indicator          ..M1NR.0305 = 0. .ELSE
                          [M1NR.0356] is significant, Line 20A must   ..M1NR.0305 = M1M.0320. ELSE
                          be zero.                                    [END ERROR CHECK]                      NUM
M1   0677   M1WPG2 0500   On form M1WPG2, Minnesota tax               IF M1WPG2.0500 is significant,
                          withheld from partnerships, S               .M1WPG2.0500 = M1WPG02.0320 +
                          corporations, and fiduciaries               M1WPG02.0350 + M1WPG02.0380 +
                          [M1WPG2.0500] must be equal to              M1WPG02.0410.
                          [M1WPG02.0320], [M1WPG02.0350],
                          [M1WPG02.0380], [M1WPG02.0410]                                                     ****SEQ
M1   0679   EETP    0090   On form EETP, the electronic estimated       IF EETP.0090 is significant, EETP.0090 > [TODAY -
                           tax payment date [EETP.0090] is invalid.     23] AND EETP.0090 <= [TODAY + 380]
                           [Payment date cannot be older than three
                           weeks, and it cannot be in the future more
                           than three hundred and eighty days.]

M1   0680   M1LTI   0200   On form M1LTI, Line 8B [M1LTI.0200]          IF M1LTI.0190 > [Threshold: 100], .M1LTI.0200 =
                           must equal the lesser of Line 6B             [Threshold: 100]. ELSE .M1LTI.0200 = M1LTI.0190
                           [M1LTI.0190] or $100.
M1   0681   M1CD    0080   On form M1CD, qualifying child 2 social      IF M1CD.0080 is significant,
                           security number [M1CD.0080] must equal       .[(M1CD.0080 = fed2441.0214 OR
                           form 2441 [fed2441.0214, fed2441.0223,       M1CD.0080 = fed2441.0223) OR
                           MN2441.0214, MN2441.0223]. (Deleted          .(M1CD.0080 = MN2441.0214 or M1CD.0080 =
                           reference to Federal Schedule 2)             MN2441.0223)]. ELSE,
                                                                        [END ERROR CHECK]                                   ***SEQ
M1   0682   KF      0170   On form KF, estate or trust federal ID #     IF KF is significant, .(KF.0160 AND KF.0170 AND
                           [KF.0160], state ID # [KF.0170], and name    KF.0180 must be significant).ELSE [END ERROR
                           [KF.0180] must be significant.               CHECK]
M1   0686   EETP    0050   On form EETP, the electronic estimated       IF Form EETP is significant,
                           tax payment information is incomplete.       .IF (EETP.0050 OR EETP.0060 OR EETP.0070 is
                           The following are required: quarter          significant),
                           payment indicator, [EETP.0050], payment      .(EETP.0050 AND EETP.0060 AND EETP.0070 are
                           date [EETP.0060], and payment amount         significant). .ELSE [END ERROR CHECK]
                           [EETP.0070].                                 ELSE [END ERROR CHECK]

M1   0687   M1      0700   On form M1, Line 13 [M1.0700] must           M1.0700 = (M1.0680 + M1.0690)
                           equal Line 11 tax from table [M1.0680]
                           plus Line 12 alternative minimum tax
                           [M1.0690].
M1   0689   M1ED    0140   On form M1ED, Line 7A [M1ED.0120]            IF M1ED.0130(positions 1-3) = 'STM', .[END
                           requires type of class provided Line 7       ERROR CHECK]. ELSE .IF M1ED.0120 > 0,
                           [M1ED.0140].                                 ..M1ED.0140 is significant. .ELSE [END ERROR
                                                                        CHECK]
M1   0692   M1LTI   0070   On form M1LTI, Line 4A [M1LTI.0070]           IF M1LTI.0050 > M1LTI.0060, .M1LTI.0070 =
                           must equal the lesser of Line 2A              M1LTI.0060. ELSE .M1LTI.0070 = M1LTI.0050
                           [M1LTI.0050] or Line 3A [M1LTI.0060].
M1   0695   M1LTI   0090   On form M1LTI, Line 6A [M1LTI.0090]           M1LTI.0090 = (M1LTI.0080 * [Threshold: 25%])
                           must equal Line 5A [M1LTI.0080]
                           multiplied by 25%.
M1   0696   M1ED    0210   On form M1ED, Line 12A [M1ED.0210]            M1ED.0210 = (M1ED.0120 + M1ED.0150 +
                           must equal the sum of lines 7A through        M1ED.0180 + M1ED.0185 + M1ED.0190)
                           11A [M1ED.0120, M1ED.0150,
                           M1ED.0180, M1ED.0185, M1ED.0190].
M1   0699   M1      1110   On form M1, if the power of attorney          IF M1.1110 is significant,
                           indicator [M1.1110] is significant then the   .[(M1.1120 = 'P') AND (M1.1080 is significant)] OR
                           paid preparer ID # [M1.1080] and              .[fed1040.1303 AND fed1040.1307 AND
                           indicator [M1.1120 = "P"] must be             fed1040.1309 must be significant] OR
                           significant. Otherwise, third party           .[fed1040A.1303 AND fed1040A.1307 AND
                           designee yes box [1040.1303,                  fed1040A.1309 must be significant] OR
                           1040A.1303, 1040Z.1303] must                  .[fed1040Z.1303 AND fed1040Z.1307 AND
                           accompany name [1040.1307,                    fed1040Z.1309 must be significant]. ELSE [END
                           1040A.1307, 1040Z.1307], and phone            ERROR CHECK]
                           number [1040.1309, 1040A.1309,
                           1040Z.1309].
M1   0702   M1      0190   On form M1, primary taxpayer's phone #        IF M1.0190 is significant, .M1.0190 contains
                           [M1.0190] is invalid. Phone number must       exactly 10 digits (no non-numeric characters) AND
                           be exactly ten digits (no non-numeric         .M1.0190(position 1) > 1 AND .M1.0190(position
                           characters). First and fourth digits cannot   4) > 1]. ELSE [END ERROR CHECK]
                           be 0 or 1.
M1   0705   M1WFC   0050   On form M1WFC, qualifying child #1 social   IF M1WFC is significant,
                           security number [M1WFC.0050] must           .IF (M1WFC.0011 OR M1WFC.0012 is significant),
                           match federal qualifying child #1 social    ..M1WFC.0050 = schEIC.0015 OR
                           security number [fed1040schEIC.0015,        ..M1WFC.0050 = schEIC.0085 OR .ELSE
                           fed1040AschEIC.0015] or qualifying child    ..// Do nothing. ELSE [END ERROR CHECK]
                           #2 social security number
                           [fed1040schEIC.0085,
                           fed1040AschEIC.0085].

M1   0707   M1      0730   On form M1, Line 14a Minnesota source       M1.0730 = M1NR.0545
                           income [M1.0730] must equal form M1NR
                           Line 22 [M1NR.0545].
M1   0712   M1WPG2 1100    On form M1WPG2, subtotal for additional     M1WPG02.1100 = M1WPG02.0650 +
                           1099s/W-2G [M1WPG2.1100] must equal         M1WPG02.0700 + M1WPG02.0750 +
                           the sum of withholding for all 1099s/W-2G   M1WPG02.0800
                           [M1WPG02.0650, M1WPG02.0700,                (Programmer note: Each occurrence must include
                           M1WPG02.0750, M1WPG02.0800.                 its own subtotal.)
                           (Deleted sequences 0850 and 0900.)
                                                                                                                        ****SEQ
M1   0715   M1MTC   0050   On form M1MTC, Line 5 [M1MTC.0050]          M1MTC.0050 = (M1MTC.0010 + M1MTC.0020 +
                           must equal the sum of Line 1 through Line   M1MTC.0030 + M1MTC.0040)
                           4 [M1MTC.0010, M1MTC.0020,
                           M1MTC.0030, M1MTC.0040].
M1   0716   M1     0560   On form M1, Line 6 interest or mutual       IF fed1040Z is significant,
                          fund dividends [M1.0560] must not be        ..(M1.0560 - KF.0315) <= (fed1040Z.0385 +
                          greater than 1040 tax-exempt interest       fed1040Z.380). .ELSE
                          lines 8A, 8B and 9 [fed1040.0385 +          ..IF fed1040A is significant,
                          fed1040.0380 + fed1040.394,                 ...(M1.0560 - KF.0315) <= (fed1040A.0385 +
                          fed1040A.0385 + fed1040A.380 +              fed1040A.380 + fed1040A.394). ..ELSE
                          fed1040A.394, fed1040Z.0385 +               ...(M1.0560 - KF.0315) <= (fed1040.0385 +
                          fed1040Z.380]. Do not include Interest on   fed1040.0380 + fed1040.394). ELSE
                          U.S. Government bond obilgations claimed    [END ERROR CHECK]
                          on the Schedule KF, Line 9. IF
                          (fedSch1.0510 is significant OR
                          fedSchB.0510 is significant), .
                                                                                                                        **NUM
M1   0718   M15    0190   On form M15, Line 19(A) [M15.0190]          IF M15.0145 is significant,
                          Result must equal Line 18(A) [M15.0180]     .[END ERROR CHECK]. ELSE
                          divided by 365 [366 for leap year].         .IF processing year is leap year,
                                                                      ..M15.0190 = (M15.0180 / 366) {Variance: 1 over
                                                                      or under}. .ELSE
                                                                      ..M15.0190 = (M15.0180 / 365) {Variance: 1 over
                                                                      or under}
M1   0721   M1LS   0110   On form M1LS, Line 11 [M1LS.0110] must      IF M1NR is significant,
                          be less than Line 6 [M1LS.0060] minus       .[END ERROR CHECK]. ELSE
                          Line 10 [M1LS.0100] if the multiple         .IF fed4972.0695 = 'MRD',
                          recipient distribution [MRD] indicator      ..M1LS.0110 <= (M1LS.0060 - M1LS.0100). .ELSE
                          [fed4972.0695] equals "MRD" on federal      ..M1LS.0110 = (M1LS.0060 - M1LS.0100)
                          Form 4972. Otherwise, Line 11
                          [M1LS.0110] must equal Line 6
                          [M1LS.0060] minus Line 10 [M1LS.0100].

M1   0722   M1LS   0090   On form M1LS, Line 9 [M1LS.0090] must       M1LS.0090 = [Threshold: TAX FROM M1 TABLE
                          equal the amount from the M1 tax table      based on M1LS.0080 and Filing Status = 1
                          based on Line 8 [M1LS.0080] and a single    (SINGLE)]
                          filing status.
M1   0723   M1CR    0130   On form M1CR, Line 10 [M1CR.0130] must     IF M1NR is significant, .M1CR.0130 = (M1CR.0090
                           equal Line 6 [M1CR.0090] multiplied by     * M1CR.0120). ELSE [END ERROR CHECK]
                           Line 9 [M1CR.0120].
M1   0727   M1      0380   On form M1, spouse [filing jointly] day    IF M1.0380 is significant, .M1.0380 = [Valid Value:
                           phone type [M1.0380] is invalid.           1 or 2 or 3 or 4]. ELSE [END ERROR CHECK]

M1   0731   M1LTI   0060   On form M1LTI, Line 3A [M1LTI.0060] plus   IF M1LTI is significant, . .fed1040schA.0080 =
                           Line 3B [M1LTI.0160] must equal federal    (M1LTI.0060 + M1LTI.0160). ELSE [END ERROR
                           Schedule A Line 4 [fed1040schA.0080].      CHECK]

M1   0733   M1W     0700   On form M1W, Minnesota tax withheld on     IF M1W.0700 is significant, .M1W.0660 is
                           1099's [M1W.0700] requires selection       significant AND .M1W.0680 is significant (7 digits)
                           [M1W.0660], 7-digit Minnesota state ID     AND .M1W.0690 is significant ELSE [END ERROR
                           number [M1W.0680], and income amount       CHECK]
                           [M1W.0690].

M1   0735   M1MTC   0280   On form M1MTC, Line 28 [M1MTC.0280]        IF M1MT.0320 > 0,
                           must equal Line 26 [M1MTC.0260] minus      .[END ERROR CHECK]. ELSE
                           Line 27 [M1MTC.0270].                      .IF M1MTC.0260 < M1MTC.0270,
                                                                      ..M1MTC.0280 = 0. .ELSE
                                                                      ..M1MTC.0280 = (M1MTC.0260 - M1MTC.0270)

M1   0736   JOBZ    0368   On form JOBZ, Line 10 [JOBZ.0368] answer   IF JOBZ.0368 is significant, .(JOBZ.0373 and
                           of yes requires that Line 11 [JOBZ.0373]   JOBZ.0375 must be significant). ELSE [END ERROR
                           and Line 12 [JOBZ.0375] must be            CHECK]
                           significant.                                                                                     ****SEQ
M1   0737   M1     0346   On form M1, if IATTransaction indicator   IF M1.0985 is significant,
                          [M1.0985] is significant, then            ¬M1.0990, M1.0995, M1.1000, M1.1010 must
                          Direct deposit bank account               NOT be significant
                          [M1.0990],Direct deposit bank account     ELSE [END ERROR CHECK]
                          type savings indicator [M1.0995],
                          Direct deposit bank routing #[M1.1000]
                          and Direct deposit bank account
                          #[M1PR.1010] must NOT be significant.




M1   0739   M1ED   0345   On form M1ED, Line 10B [M1ED.0345]        IF M1ED.0345 > 0,
                          requires type of musical instruments       M1ED.0346 is significant.
                          [M1ED.0346].                              ELSE [END ERROR CHECK]
M1   0740   M1NR   0575   On form M1NR, Line 26 [M1NR.0575]         M1NR.0575 = (M1NR.0555 * M1NR.0565)
                          must equal Line 24 [M1NR.0555]            {Variance: 1 over or under}
                          multiplied by Line 25 [M1NR.0565].
M1   0741   KS     0640   On form KS, Line 27 [KS.0640 requires a   IF KS.0640 is significant, .KS.0650 is significant.
                          description [KS.0650]                     ELSE [END ERROR CHECK]                                NUM
M1   0742   M1MT   0210   On form M1MT, Line 18 [M1MT.0210]         IF M1MT is significant,
                          must equal the sum of Line 17             .M1MT.0210 = (M1M.0200 + M1M.0215 +
                          [M1M.0200] pluse Line 19 [M1M.0215]       M1M.0230 + M1M.0260 + M1M.0270 +
                          plus Line 21 [M1M.0230] plus Line 23      M1M.0280 + M1M.0290 + M1M.0300 +
                          [M1M.0260] plus Line 24 [M1M.0270]        M1M.0330). ELSE
                          plus Line 25 [M1M.0280] plus Line 26      [END ERROR CHECK]
                          [M1M.0290] plus Line 27 [M1M.0300]
                          plus Line 30 [M1M.0330] on form M1M.                                                            SEQ
                                                                                                                          NUM
M1   0743   BANK    0085   On form BANK, if IATTransaction indicator    IF BANK.0085 is significant,
                           [BANK.0085] is significant then all other    ¬BANK.0010, BANK.0015, BANK.0020,
                           fields [BANK.0010-BANK.0080] BANK form       BANK.0030, BANK.0040, BANK.0050, BANK.0060,
                           must NOT be significant.                     BANK.0070, BANK.0075, BANK.0080 must NOT be
                                                                        significant
                                                                        ELSE [END ERROR CHECK]

M1   0744   M1MTC   0290   On form M1MTC, Line 29 [M1MTC.0290]          IF M1MT.0320 > 0,
                           must equal the lesser of Line 25             .[END ERROR CHECK]. ELSE
                           [M1MTC.0250] or Line 28 [M1MTC.0280].        .IF M1MTC.0250 > M1MT.0280,
                                                                        ..M1MTC.0290 = M1MTC.0280. .ELSE
                                                                        M1MTC.0290 = M1MTC.0250
M1   0745   EETP    0120   On form EETP, the electronic estimated       IF EETP.0120 is significant, EETP.0120 > [TODAY -
                           tax payment date [EETP.0120] is invalid.     23] AND EETP.0120 <= [TODAY + 380]
                           [Payment date cannot be older than three
                           weeks, and it cannot be in the future more
                           than three hundred and eighty days.]

M1   0746   KPI     0200   On form KPI, partnership domestic            IF KPI.0180 = 3,.(KPI.0240 AND KPI.0250 AND
                           address [KPI.0200, KPI.0210, KPI.0220,       KPI.0260 must be significant) AND .(KPI.0200 AND
                           KPI.0230] or foreign address [KPI.0240,      KPI.0210 AND KPI.0220 AND KPI.0230 must NOT
                           KPI.0250, KPI.0260] must be significant.     be significant). ELSE, .(KPI.0200 AND KPI.0210
                           DO NOT put c/o into Street Address field.    AND KPI.0220 AND KPI.0230 must be significant)
                                                                        AND .(KPI.0200 must NOT contain '%' or 'c/o' or
                                                                        'in care of') AND .(KPI.0240 AND KPI.0250 AND
                                                                        KPI.0260 must NOT be significant)

M1   0747   M1NR    0215   On form M1NR, Line 11A [M1NR.0215]           IF M1NR is significant, .M1NR.0215 = (M1NR.0115
                           must equal the sum of lines 1A through       + M1NR.0126 + M1NR.0135 + M1NR.0145 +
                           10A [M1NR.0115, M1NR.0126,                   M1NR.0155 + M1NR.0165 + M1NR.0175 +
                           M1NR.0135, M1NR.0145, M1NR.0155,             M1NR.0185 + M1NR.0195 + M1NR.0205). ELSE
                           M1NR.0165, M1NR.0175, M1NR.0185,             [END ERROR CHECK]
                           M1NR.0195, M1NR.0205].
M1   0750   M1MT   0230   On form M1MT, Line 20 [M1MT.0230]            IF M1MT.0080 < M1MT.0220, .M1MT.0230 = 0
                          must equal Line 8 [M1MT.0080] minus          ElSE. .M1MT.0230 = (M1MT.0080 - M1MT.0220)
                          Line 19 [M1MT.0220].
M1   0753   M1WPG2 0200   On form M1WPG2, Minnesota tax                IF M1WPG2.0200 is significant,
                          withheld on W-2's [M1WPG2.0200]              .(IF M1WPG2.0170 is significant,
                          requires selection [M1WPG2.0160], 7-digit    ...M1WPG2.0170 = 'X'. ..ELSE
                          Minnesota state ID number                    ...// Do nothing)
                          [M1WPG2.0180] and state wages                ..AND M1WPG2.0180 is significant (7 digits) ..AND
                          [M1WPG2.0190].                               M1WPG2.0160 is significant (valid values 1 or 2) .
                                                                       ..AND (IF M1M.0270 > 0,
                                                                        ...// Do nothing ..ELSE
                                                                       ..M1WPG2.0190 is significant) ELSE
                                                                       [END ERROR CHECK]

M1   0754   M1     0050   On form M1, to be eligible for M1 Line 30    IF M1.0420 = 1 or 3 or 4 or 5
                          Credit [M1.0960], taxpayer must have a       .IF M1.0050 (position 1) = '9'
                          valid SSN [M1.00050, M1.00250].              ..M1.0960 = 0
                          Taxpayer's filing with an ITIN (SSN begins   ELSE
                          with "9") are not eligible to receive this   IF M1.0420 = 2
                          credit.                                      .IF M1.0050 (position 1) = '9' AND M1.0250
                                                                       (position 1) = '9',
                                                                       ..M1.0960 = 0
                                                                       ELSE
                                                                       [END ERROR CHECK].
                                                                                                                            Del
M1   0755   M1     0150   On form M1, taxpayer must be at least 18     IF M1.0150 < = [TODAY date – 18 years]
                          years of age [M1.0150] to be eligible for    .M1.0960 = 0
                          M1 Line 30 [ M1.0960] Lower Income           ELSE
                          Motor Fuels credit.                          [END ERROR CHECK].
                                                                                                                            Del
M1   0756   M1     1085   On form M1, paid preparer identification    IF M1.1085 is Significant,
                          type [M1.1085] must be either "P" or "S".   .M1.1085 = “P” OR “S”
                                                                      ELSE
                                                                      [END ERROR CHECK]

M1   0757   M1     0740   On form M1, Line 14b Minnesota and non-     M1.0740 = M1NR.0325
                          Minnesota source income [M1.0740] must
                          equal form M1NR Line 23 [M1NR.0325].

M1   0759   M1MT   0030   On form M1MT, Line 3 [M1MT.0030] must       IF M1MT.0330 is significant,
                          equal the sum of lines 8 through 27         .[END ERROR CHECK]. ELSE
                          [fed6251.0120, fed6251.0130,                .M1MT.0030 = SUM(fed6251.0120 +
                          fed6251.0140, fed6251.0150,                 fed6251.0130 + fed6251.0140 + fed6251.0150 +
                          fed6251.0160, fed6251.0170,                 fed6251.0160 + fed6251.0170 + fed6251.0180 +
                          fed6251.0180, fed6251.0190,                 fed6251.0190 + fed6251.0200 + fed6251.0210 +
                          fed6251.0200, fed6251.0210,                 fed6251.0220 + fed6251.0230 + fed6251.0240 +
                          fed6251.0220, fed6251.0230,                 fed6251.0250 + fed6251.0260 + fed6251.0270 +
                          fed6251.0240, fed6251.0250,                 fed6251.0280 + fed6251.0290 + fed6251.0300 +
                          fed6251.0260, fed6251.0270,                 fed6251.0310)
                          fed6251.0280, fed6251.0290,
                          fed6251.0300, fed6251.0310] on form
                          6251 (unless form 6251 not required
                          indicator [M1MT.0330] is significant).
                                                                                                                     *SEQ
M1   0762   M1LS   0070   On form M1LS, Line 7 [M1LS.0070] must       M1LS.0070 = fed4972.0353
                          equal Line 22 [fed4972.0353] on form
                          4972.
M1   0763   KS      0200   On form KS, corporation domestic address     IF KS.0180 = 3, .(KS.0240 AND KS.0250 AND
                           [KS.0200, KS.0210, KS.0220, KS.0230] or      KS.0260 must be significant) AND .(KS.0200 AND
                           foreign address [KS.0240, KS.0250,           KS.0210 AND KS.0220 AND KS.0230 must NOT be
                           KS.0260] must be significant. DO NOT put     significant). ELSE, .(KS.0200 AND KS.0210 AND
                           c/o into Street Address field.               KS.0220 AND KS.0230 must be significant) AND
                                                                        .(KS.0200 must NOT contain '%' or 'c/o' or 'in care
                                                                        of') AND .(KS.0240 AND KS.0250 AND KS.0260
                                                                        must NOT be significant)

M1   0765   M1WFC   0160   On form M1WFC, Line 6 [M1WFC.0160]           IF M1WFC is significant, .IF M1NR is significant,
                           must equal Line 5 [M1WFC.0150]               ..IF M1WFC.0165 is significant, ...M1WFC.0160 =
                           multiplied by Line 5 percentage              (M1WFC.0150 * M1WFC.0165). ..ELSE
                           [M1WFC.0165].                                ...M1WFC.0160 = (M1WFC.0150 * M1NR.0555).
                                                                        .ELSE ..// Do nothing. ELSE [END ERROR CHECK]

M1   0766   M1      0940   On form M1, Line 29 working family credit    (M1.0940 = M1WFC.0150) OR (M1.0940 =
                           [M1.0940] must equal working family          M1WFC.0160) OR (M1.0940 = M1WFC.0170)
                           credit from form M1WFC Line 5 or Line 6
                           or Line 7 [M1WFC.0150, M1WFC.0160,
                           M1WFC.0170].
M1   0767   M1NR    0445   On form M1NR, Line 11B [M1NR.0445]           IF M1NR is significant, .M1NR.0445 =
                           must equal the sum of lines 1B through       (M1NR.00335 + M1NR.00345 + M1NR.00365 +
                           10B [M1NR.0335, M1NR.0345,                   ...M1NR.00375 + M1NR.00385 + M1NR.00395 +
                           M1NR.0365, M1NR.0375, M1NR.0385,             ...M1NR.00405 + M1NR.00415 + M1NR.00425 +
                           M1NR.0395, M1NR.0405, M1NR.0415,             ...M1NR.00435). ELSE [END ERROR CHECK]
                           M1NR.0425, M1NR.0435].
M1   0768   M1ED    0490   On form M1ED, Line 8C [M1ED.0470]            IF M1ED.0480(positions 1-3) = 'STM',
                           requires type of instruction provided Line   .[END ERROR CHECK]. ELSE
                           8 [M1ED.0490].                               .IF M1ED.0470 > 0,
                                                                        ..M1ED.0490 is significant. .ELSE
                                                                        [END ERROR CHECK]
M1   0771   M15    0200   On form M15, Line 20(A) [M15.0200]           IF M15.0145 is significant,
                          percentage must equal Line 19(A)             ¬[END ERROR CHECK]. ELSE
                          [M15.0190] multiplied by 5%.                 ¬M15.0200 = (M15.0190 * [Threshold: 5%])
                                                                       {Variance: 1 over or under}
                                                                                                                         **SEQ
M1   0773   M1ED   0460   On form M1ED, Line 7C [M1ED.0440]            IF M1ED.0450(positions 1-3) = 'STM',
                          requires type of class provided Line 7       .[END ERROR CHECK]. ELSE
                          [M1ED.0460].                                 .IF M1ED.0440 > 0,
                                                                       ..M1ED.0460 is significant. .ELSE
                                                                       [END ERROR CHECK]
M1   0775   M1     0390   On form M1, spouse's phone # [M1.0390]       IF M1.0390 is significant,
                          is invalid. Phone number must be exactly     .M1.0390 contains exactly 10 digits (no non-
                          ten digits (no non-numeric characters).      numeric characters) AND
                          First and fourth digits cannot be 0 or 1.    .M1.0390(position 1) > 1 AND .M1.0390(position
                                                                       4) > 1. ELSE
                                                                       [END ERROR CHECK]
M1   0780   M1            Returns must not contain invalid forms.      IF form is NOT defined for M1 return package,
                          One or more of the forms accompanying        .[REJECT RETURN]. ELSE [END ERROR CHECK]
                          the return is not defined in Minnesota's
                          database.
M1   0782   EETP   0080   On form EETP, the electronic estimated       IF Form EETP is significant, .IF (EETP.0080 OR
                          tax payment information is incomplete.       EETP.0090 OR EETP.0100 is significant),
                          The following are required: quarter          .(EETP.0080 AND EETP.0090 AND EETP.0100 are
                          payment indicator, [EETP.0080], payment      significant). .ELSE [END ERROR CHECK] ELSE [END
                          date [EETP.0090], and payment amount         ERROR CHECK]
                          [EETP.0100].

M1   0784   M1ED   0170   On form M1ED, Line 8A [M1ED.0150]            IF M1ED.0160(positions 1-3) = 'STM',
                          requires type of instruction provided Line   .[END ERROR CHECK]. ELSE
                          8 [M1ED.0170].                               .IF M1ED.0150 > 0,
                                                                       ..M1ED.0170 is significant. .ELSE
                                                                       [END ERROR CHECK]
M1   0785   M1NR   0010   On form M1NR, taxpayer nonresident            IF M1NR.0020 = 'MN', .(M1NR.0010 AND
                          indicator [M1NR.0010], part year              M1NR.0030 AND M1NR.0040 AND .M1NR.0050
                          residency indicator [M1NR.0030],              must NOT be significant). ELSE (M1NR.0020 <>
                          residency start date [M1NR.0040], and         'MN'), .(M1NR.0010 OR M1NR.0030 must be
                          residency end date [M1NR.0050] must not       significant)
                          be significant if residency state
                          [M1NR.0020] is "MN". (If residency state is
                          Minnesota, this indicates full year
                          residency in Minnesota.)

M1   0789   M1ED   0450   On form M1ED, Line 7C [M1ED.0440]             IF M1ED.0440 > 0, .M1ED.0450 is significant. ELSE
                          requires organization providing classes       [END ERROR CHECK]
                          Line 7 [M1ED.0450].
M1   0797   M1CD   0100   On form M1CD, to claim new born infant        IF M1CD.0100 is significant, .IF
                          [M1CD.0100] birth year of child               M1CD.0010(positions 1-3) = 'STM',
                          [M1CD.0030, M1CD.0070, M1CD.0086]             ..[END ERROR CHECK]. .ELSE
                          must be tax year and filing status            ..{M1CD.0030(positions 1-4) = [Threshold: 2009]
                          [M1.0420 = 2] must be married filing joint.   OR M1CD.0070(positions 1-4) = [Threshold:
                                                                        2009]} OR M1CD.0086 (positions 1-4) =
                                                                        [Threshold: 2009]} AND
                                                                        ..M1.0420 = 2. ELSE
                                                                        [END ERROR CHECK]                                   ^SEQ
M1   0799   M1NR   0555   On form M1NR, Line 24 [M1NR.0555]             IF M1NR.0545 = 0, ..M1NR.0555 = 0. ELSE .IF
                          must equal Line 22B [M1NR.0545] divided       M1NR.0545 > M1NR.0325, ..M1NR.0555 =
                          by Line 23A [M1NR.0325]. Line 24 must         100000. .ELSE ..M1NR.0555 = (M1NR.0545 /
                          not be greater than 100%, and Line 24         M1NR.0325) {Variance: 1% over or under}
                          must not be negative.

M1   0800   M1MT   0320   On form M1MT, Line 29 [M1.0320] must          IF M1MT.0300 > M1.0310, .M1MT.0320 =
                          equal Line 27 [M1MT.0300] minus Line 28       (M1MT.0300 - M1MT.0310). ELSE .M1.0320 = 0
                          [M1MT.0310], and Line 29 must not be
                          negative.
M1   0802   M1ED   0080   On form M1ED, qualifying child 1              IF M1ED occurrence = '0000001',
                          [M1ED.0080, M1ED.0090, M1ED.0100,             .(M1ED.0080 AND M1ED.0090 AND M1ED.0100
                          M1ED.0110, M1ED.0115] information             AND .M1ED.0110 AND M1ED.0115 must be
                          must be complete.                             significant). ELSE
                                                                        .IF (M1ED.0080 OR M1ED.0090 OR M1ED.0100
                                                                        OR M1ED.0110 OR M1ED.0115 is significant),
                                                                        ..(M1ED.0080 AND M1ED.0090 AND M1ED.0100
                                                                        AND ..M1ED.0110 AND M1ED.0115 must be
                                                                        significant). .ELSE [END ERROR CHECK]


M1   0805   M1     0480   On form M1, Line C unemployment               IF fed1040Z is significant,
                          [M1.0480] reported on state return must       .M1.0480 = fedfed1040Z.0552. ELSE
                          equal federal unemployment                    .IF fed1040A is significant,
                          [fed1040.0552, fed1040A.0552,                 ..M1.0480 <= fed1040A.0552. .ELSE
                          fed1040Z.0552].                               ..M1.0480 = fed1040.0552
M1   0806   M1     0510   On form M1, Line 2 state income tax           IF M1.0510 is significant,
                          addition [M1.0510] must be greater than       ..M1.0510 > 0.
                          zero, and it requires schedule A unless       ..IF (M1.0510 - KF.0290 - KPI.0300 - KS.0300) > 0,
                          source is exclusively from Line 2 [KF.0290,   ...fed1040.schA is significant. ..ELSE
                          KPI.0300, KS.0300] of forms KF, KPI, or KS.   ...// Do nothing. .ELSE
                                                                        [END ERROR CHECK]

M1   0807   M1     0970   On form M1, Line 33 total payments            M1.0970 = (M1.0900 + M1.0910 + M1.0930 +
                          [M1.0970] must equal sum of payments          M1.0940 + M1.0950 + M1.0960 + M1.0975)
                          Line 25 through 32 [M1.0900, M1.0910,
                          M1.0930, M1.0940, M1.0950, M1.0960,
                          M1.0965, M1.0975].
                                                                                                                             Update
M1   0809   SUM    0260   The electronic postmark date [SUM.0260]       IF SUM.0280 = "E", .SUM.0260 <= [TOMORROW]
                          is not valid. This date is required, and it   AND SUM.0260 > [TODAY - 23] ELSE .SUM.0260
                          must not be in the future or older than       <= [TODAY] AND SUM.0260 > [TODAY - 23]
                          three weeks.
M1   0811   M1      0830   On form M1, Line 20 other nonrefundable      IF M1.0830 is significant,
                           credits [M1.0830] must equal credit from     .M1.0830 = M1C.0080 ELSE
                           M1C Line 8 [M1C.0080].                       [END ERROR CHECK
                                                                                                                         ****SEQ
M1   0813   M1      0990   On form M1, Line 35 bank account             IF (M1.0990 OR M1.0995 OR M1.01000 OR
                           information must include bank account        M1.1010 is significant), .(M1.0990 OR M1.0995-
                           type [M1.0990, M1.0995], routing number      one and only one must be significant) AND
                           [M1.1000] and account number                 .(M1.1000 AND M1.1010 must be significant).
                           [M1.1010].                                   ELSE [END ERROR CHECK]

M1   0816   M1NR    0545   On form M1NR, Line 22B [M1NR.0545]           IF M1NR is significant, .IF M1NR.0356 is
                           must equal Line 11B [M1NR.0445] minus        significant, ..M1NR.0545 = 0. .ELSE ..IF
                           Line 21B [M1NR.0535], and Line 22B must      M1NR.0445 < M1NR.0535, ...M1NR.0545 = 0.
                           not be negative. If M1NR not required        ..ELSE ...M1NR.0545 = (M1NR.0445 - M1NR.0535).
                           indicator [M1NR.0356] is significant, Line   ELSE [END ERROR CHECK]
                           23B must equal zero.

M1   0817   M1WFC   0011   On form M1WFC, if number of qualifying       IF M1WFC.0011 is significant,
                           children is one [M1WFC.0011], qualifying     .(M1WFC.0020 AND M1WFC.0030 AND
                           child #1 [M1WFC.0020, M1WFC.0030,            M1WFC.0040 AND M1WFC.0042 AND
                           M1WFC.0040, M1WFC.0042,                      M1WFC.0046 AND M1WFC.0050 must be
                           M1WFC.0046, M1WFC.0050] must be              significant) AND
                           significant and qualifying child #2          .(M1WFC.0060 AND M1WFC.0070 AND
                           [M1WFC.0060, M1WFC.0070,                     M1WFC.0080 AND M1WFC.0082 AND
                           M1WFC.0080, M1WFC.0082,                      M1WFC.0086 AND M1WFC.0090 must NOT be
                           M1WFC.0086, M1WFC.0090] must not be          significant). ELSE [END ERROR CHECK]
                           significant.

M1   0818   M1MTC   0210   On form M1MTC, Line 21 [M1MTC.0210]          IF M1MTC.0190 < M1MTC.0200, M1MTC.0210 =
                           must equal Line 19 [M1MTC.0190] minus        0. ELSE, M1MTC.0210 = (M1MTC.0190 -
                           Line 20 [M1MTC.0200], and Line 21            M1MTC.0200)
                           [M1MTC.0210] must not be negative.
M1   0820   M1NR    0245   On form M1NR, the sum of Line 14A           IF M1NR is significant, .IF M1NR.0356 is
                           [M1NR.0245] and Line 12A [M1NR.0225]        significant, ..M1NR.0245 = 0. .ELSE ..(M1NR.0245
                           must equal the sum of federal Health        + M1NR.0225) = (fed1040.0635 + fed1040.0624 +
                           Savings Account [fed1040.0635] and          fed.1040.0721). ELSE [END ERROR CHECK]
                           Archer MSA [fed1040.0721] and Certain
                           Business Expense [fed1040.0624] on form
                           1040. If M1NR not required indicator
                           [M1NR.0356] is significant, Line 14A must
                           be zero.

M1   0821   M1      0050   On form M1, taxpayer social security        IF M1.0050(positions 1-5) = '40000' OR
                           numbers [M1.0050, M1.0250] must not be      M1.0250(positions 1-5) = '40000',
                           test. Test social security numbers start    .IF Processing Region = 'PRODUCTION',
                           with '40000', and they are not valid for    ..[REJECT RETURN]. .ELSE
                           live processing.                            ..[END ERROR CHECK]. ELSE
                                                                       .[END ERROR CHECK]
M1   0825   M1LTI   0190   On form M1LTI, Line 6B [M1LTI.0190]         M1LTI.0190 = (M1LTI.0180 * [Threshold: 25%])
                           must equal Line 5B [M1LTI.0180]
                           multiplied by 25%.
M1   0832   M1      0770   On form M1, Line 16 subtotal tax before     M1.0770 = (M1.0750 + M1.0760)
                           credits [M1.0770] must equal full-year
                           resident, part-year resident or non-
                           resident tax Line 14 [M1.0750] plus lump-
                           sum distribution tax Line 15 [M1.0760].

M1   0834   M1ED    0240   On form M1ED, qualifying child 2            IF (M1ED.0240 OR M1ED.0250 OR M1ED.0260 OR
                           [M1ED.0240, M1ED.0250, M1ED.0260,           M1ED.0270 OR M1ED.0275 is significant),
                           M1ED.0270, M1ED.0275] information           .(M1ED.0240 AND M1ED.0250 AND M1ED.0260
                           must be complete.                           AND .M1ED.0270 AND M1ED.0275 must be
                                                                       significant). ELSE [END ERROR CHECK]
M1   0836   M1CRN   0090   On form M1CRN, Line 8 [M1CRN.0090]            M1CRN.0090 = (M1CRN.0080 * M1NR.0565)
                           must equal Line 7 [M1CRN.0080]
                           multiplied by Line 26 [M1NR.0565] on
                           form M1NR.
M1   0838   M1W     0200   On form M1W, Minnesota tax withheld on        IF M1W.0200 is significant,.(IF M1W.0170 is
                           W-2's [M1W.0200] requires selection           significant, ..M1W.0170 = 'X'. .ELSE ..// Do
                           [M1W.0160], 7-digit Minnesota state ID        nothing) ... .AND M1W.0180 is significant (7 digits)
                           number [M1W.0180] and state wages             .AND M1W.0160 is significant (valid values 1 or 2)
                           [M1W.0190].                                   . .AND (IF M1M.0270 > 0, ..// Do nothing .ELSE
                                                                         ..M1W.0190 is significant) ELSE [END ERROR
                                                                         CHECK]
M1   0841   M1ED    0506   On form M1ED, Line 10C [M1ED.0505]            IF M1ED.0505 > 0, .M1ED.0506 is significant. ELSE
                           requires type of musical instruments          [END ERROR CHECK]
                           [M1ED.0506].
M1   0842   KF      0210   On form KF, estate or trust domestic          IF KF.0190 = 3, .(KF.0250 AND KF.0260 AND
                           address [KF.0210, KF.0220, KF.0230,           KF.0270 must be significant) AND .(KF.0210 AND
                           KF.0240] or foreign address [KF.0250,         KF.0220 AND KF.0230 AND KF.0240 must NOT be
                           KF.0260, KF.0270] must be significant. DO     significant). ELSE, .(KF.0210 AND KF.0220 AND
                           NOT put c/o into Street Address field.        KF.0230 AND KF.0240 must be significant) AND
                                                                         .(KF.0210 must NOT contain '%' or 'c/o' or 'in care
                                                                         of') AND .(KF.0250 AND KF.0260 AND KF.0270
                                                                         must NOT be significant)

M1   0843   M1      1090   On form M1, paid preparer's phone #           IF M1.1090 is significant, .M1.1090 contains
                           [M1.1090] is invalid. Phone number must       exactly 10 digits (no non-numeric characters) AND
                           be exactly ten digits (no non-numeric         .M1.1090(position 1) > 1 AND .M1.1090(position
                           characters). First and fourth digits cannot   4) > 1]. ELSE [END ERROR CHECK]
                           be 0 or 1.
M1   0846   M1W    0250   On form M1W, Minnesota tax withheld on        IF M1W.0250 is significant,
                          W-2's [M1W.0250] requires selection           .(IF M1W.0220 is significant,
                          [M1W.0210], 7-digit Minnesota state ID        ..M1W.0220 = 'X'. .ELSE
                          number [M1W.0230] and state wages             ..// Do nothing) ..
                          [M1W.0240].                                   .AND M1W.0230 is significant (7 digits)
                                                                        .AND M1W.0210 is significant (valid values 1 or 2)
                                                                        .
                                                                        ..AND (IF M1M.0270 > 0,
                                                                        ..// Do nothing .ELSE
                                                                        ..M1W.0240 is significant) .. ELSE
                                                                        [END ERROR CHECK]
M1   0848   M1     0930   On form M1, Line 28 child and dependent       (M1.0930 = M1CD.0260) OR (M1.0930 =
                          care credit [M1.0930] must equal credit       M1CD.0300)
                          from form M1CD Line 9 or Line 13
                          [M1CD.0260, M1CD.0300].

M1   0850   M1LS   0010   On form M1LS, Line 1 [M1LS.0010] must         IF M1LS is significant, .M1LS.0010 =
                          equal Line 19 [fed4972.0350] on form          fed4972.0350. ELSE [END ERROR CHECK]
                          4972.
M1   0851   M1M    0085   DELETED: On form M1M, line 12                 DELETED:
                          [M1M.0085] must equal federal educator        IF M1M is significant,
                          expenses [1040.0623] plus tuition and         ..IF 1040 is signifant,
                          fees [1040.0705]                              ...M1M.0085 <= (fed1040.0623 + fed1040.0705)
                                                                        ELSE [END ERROR CHECK]                            DEL
M1   0853   M1ED   0160   On form M1ED, Line 8A [M1ED.0150]             IF M1ED.0150 > 0, .M1ED.0160 is significant. ELSE
                          requires organization providing instruction   [END ERROR CHECK]
                          Line 8 [M1ED.0160].
M1   0857   M1CD   0230   On form M1CD, Line 6 total household          IF (M1CD.0170 + M1CD.0180 + M1CD.0190 +
                          income [M1CD.0230] must equal sum of          M1CD.0200 + M1CD.0210) >= 0, .[M1CD.0230 =
                          income Line 1 through 5, [M1CD.0170,          (M1CD.0170 + M1CD.0180 + M1CD.0190 +
                          M1CD.0180, M1CD.0190, M1CD.0200,              M1CD.0200 + M1CD.0210)]. ELSE M1CD.0230 = 0
                          M1CD.0210]. Line 6 must not be negative.
M1   0858   M1ED   0566   On form M1ED, Line 16 [M1ED.0566] must       M1ED.0566 = M1ED.0564 * [Threshold: 75%]
                          equal Line 15 [M1ED.0564] multiplied by      {Variance: 1 over or under}
                          75%.
M1   0859   M15    0210   On form M15, Line 21(A) [M15.0210] must      IF M15.0145 is significant, .[END ERROR CHECK].
                          equal Line 20(A) [M15.0200] multiplied by    ELSE .M15.0210 = (M15.0200 * M15.0160)
                          Line 16(A) [M15.0160].                       {Variance: 1 over or under}
M1   0861   M1MT   0150   On form M1MT, Line 13 [M1MT.0150]            M1MT.0150 <= fed1040schA.0495
                          must not exceed Line 28
                          [fed1040schA.0495] on schedule A.
M1   0864   M1NR   0030   On form M1NR, if taxpayer part-year          IF M1NR.0030 is significant, .M1NR.0020 must
                          resident [M1NR.0030] is significant, state   NOT significant AND .(M1NR.0040 AND
                          of residence [M1NR.0020] should not be       M1NR.0050 must be significant) AND
                          significant; and residence start             .(M1NR.0040 < M1NR.0050) AND .IF processing
                          [M1NR.0040] and residence end                year is leap year, ..SUM[(M1NR.0050 -
                          [M1NR.0050] must be significant, and         M1NR.0040)+1] < 366. .ELSE ..SUM[(M1NR.0050 -
                          length of residence must be less than one    M1NR.0040)+1] < 365. ELSE [END ERROR CHECK]
                          year.
M1   0867   M1CR   0060   On form M1CR, Line 4b [M1CR.0060] must       IF M1CR.0060 is Significant,
                          equal the sum of Line 18 [M1.0780] on        .M1CR.0060 = (M1.0780 + M1C.0010 + M1C.0020
                          form M1 plus Line 1 [M1C.0010] plus Line     + M1C.0040 + M1C.0050 + M1C.0070)ELSE
                          2 [M1C.0020] plus Line 4 [M1C.0040] plus     [END ERROR CHECK]
                          Line 5 [M1C.0050] plus Line 7 [M1C.0070]
                          on form M1C.                                                                                       ****SEQ
                                                                                                                             SEQ
M1   0869   M1W    0550   On form M1W, Minnesota tax withheld on       IF M1W.0550 is significant, .M1W.0510 is
                          1099's [M1W.0550] requires selection         significant AND .M1W.0530 is significant (7 digits)
                          [M1W.0510], 7-digit Minnesota state ID       AND .M1W.0540 is significant ELSE [END ERROR
                          number [M1W.0530], and income amount         CHECK]
                          [M1W.0540].

M1   0873   ETP    0060   On form ETP, Line 3 [ETP.0060] must equal    ETP.0060 = (ETP.0040 - ETP.0050)
                          Line 1 [ETP.0040] minus Line 2 [ETP.0050].
M1   0874   M1MTC   0160   On form M1MTC, Line 16 [M1MTC.0160]             M1MTC.0160 = (M1MTC.0060 + M1MTC.0070 +
                           must equal the sum of Line 6 through Line       M1MTC.0085 + M1MTC.0087 + M1MTC.0090 +
                           15 [M1MTC.0060, M1MTC.0070,                     M1MTC.0100 + M1MTC.0110 + M1MTC.0120 +
                           M1MTC.0085, M1MTC.0087,                         M1MTC.0130 + M1MTC.0150)
                           M1MTC.0090, M1MTC.0100,
                           M1MTC.0110, M1MTC.0120,
                           M1MTC.0130, M1MTC.0150].

M1   0876   M1R     0010   On form M1R, Line 1 [M1R.0010] must             IF M1R is significant, .IF M1.0420 = 2,..M1R.0010
                           equal $12,000 if filing status [M1.0420 = 2]    = [Threshold: 12,000]. .ELSE ..IF M1.0420 = 3,
                           is married filing joint. If married filing      ...M1R.0010 = [Threshold: 6,000]. ..ELSE
                           separately [M1.0420 = 3], Line 1                ...M1R.0010 = [Threshold: 9,600]. ELSE [END
                           [M1R.0010] must equal $6,000.                   ERROR CHECK]
                           Otherwise, Line 1 [M1R.0010] must equal
                           $9,600.
M1   0879   M1MTC   0270   On form M1MTC, Line 27 [M1MTC.0270]             IF M1MT.0320 > 0,
                           must equal Line 27 [M1MT.0300] of form          .[END ERROR CHECK]. ELSE
                           M1MT. If form M1NR is significant,              .IF M1NR is significant,
                           multiply Line 27 on form M1MT by Line 24        ..M1MTC.0270 = (M1MT.0300 * M1NR.0555)
                           [M1NR.0555] on form M1NR.                       {Variance: 1 over or under}. .ELSE
                                                                           ..M1MTC.0270 = M1MT.0300
M1   0880   M1      0440   On form M1, spouse [filing separately]          IF M1.0420 = 3,
                           name [M1.0440, M1.0450] and social              .(M1.0430 AND M1.0440 AND M1.0450 must be
                           security number [M1.0430] are required if       significant). ELSE
                           filing status [M1.0420 = 3] is married filing   .(M1.0430 and M1.0440 and M1.0450 must not
                           separately. Otherwise, spouse name and          be significant)
                           social security number must be blank.
M1   0881   M1MT   0250   On form M1MT, Line 22 [M1MT.0250]            IF M1MT is significant,
                          must equal the correct amount based on       .IF (M1.0420 = 2 OR M1.0420 = 5),
                          filing status [M1.0420].                     ..M1MT.0250 = [Threshold: 150,000]. .ELSE
                                                                       ..IF (M1.0420 = 1 OR M1.0420 = 4), ...M1MT.0250
                                                                       = [Threshold: 112,500]. ..ELSE
                                                                       (M1.0420 = 3),
                                                                       ...M1MT.0250 = [Threshold: 75,000]. ELSE [END
                                                                       ERROR CHECK]
M1   0882   M1MT   0090   On form M1MT, Line 9 [M1MT.0090] must        M1MT.0090 = fed1040schA.0080
                          equal Line 4 [fed1040schA.0080] on
                          federal Schedule A.

M1   0883   M1     0030   On form M1, taxpayer name [M1.0020,          IF M1.0020(positions 1-4) = 'TEST' AND M1.0030 =
                          M1.0030] must not be test. Test names        'TEST', .IF Processing Region = 'PRODUCTION',
                          start with "TEST" in both first name         ..[REJECT RETURN]. .ELSE ..[END ERROR CHECK].
                          [M1.0020] and last name [M1.0030]. This      ELSE [END ERROR CHECK]
                          reject is normally received when
                          educators are teaching lessons using live
                          social security numbers with a live online
                          (web based) software product.

M1   0885   JOBZ   0378   On form JOBZ, Line 17 [JOBZ.0378] must       IF JOBZ.0368 is significant, .JOBZ.0378 =
                          equal the amount on Line 10 [JOBZ.0360]      (JOBZ.0360 * JOBZ.0375). {Variance: 1 over or
                          if the business did not relocate             under} ELSE .JOBZ.0378 = JOBZ.0360
                          [JOBZ.0366]. If the business relocated
                          [JOBZ.0368], Line 17 must equal Line 10
                          [JOBZ.0360] multiplied by Line 12
                          [JOBZ.0375].                                                                                    ***NUM
M1   0886   M1MT   0270   On form M1MT, Line 24 [M1MT.0270]            M1MT.0270 = (M1MT.0260 * [Threshold: 25%])
                          must equal Line 23 [M1MT.0260]
                          multiplied by 25%.
M1   0889   M1MT   0140   On form M1MT, Line 12 [M1MT.0140]           M1MT.0140 <= (fed1040schA.0390 +
                          must not be greater than Line 19            fed1040schA.0495)
                          [fed1040schA.0390] plus Line 27
                          [fed1040schA.0495] on schedule A.
M1   0891   M1NR   0165   On form M1NR, Line 6A [M1NR.0165]           IF M1NR is significant, .M1NR.0165 =
                          must equal federal income from rents,       fed1040.0510 ELSE [END ERROR CHECK]
                          royalties, etc. [fed1040.0510] on form
                          1040.
M1   0892   M1     0960   On form M1, Line 29 education credit        IF M1.0950 > 0, .M1.0955 is > 0 AND M1.0955 =
                          number of qualifying children [M1.0955]     M1ED.0015. ELSE [END ERROR CHECK]
                          must be greater than zero to claim
                          education credit [M1.0950] and number of
                          qualifying children on form M1 must equal
                          number of qualifying children
                          [M1ED.0015] on M1ED.                                                                              ***SEQ
                                                                                                                            ***NUM
M1   0893   M1W    0600   On form M1W, Minnesota tax withheld on      IF M1W.0600 is significant, .M1W.0560 is
                          1099's [M1W.0600] requires selection        significant AND .M1W.0580 is significant (7 digits)
                          [M1W.0560], 7-digit Minnesota state ID      AND .M1W.0590 is significant ELSE [END ERROR
                          number [M1W.0580], and income amount        CHECK]
                          [M1W.0590].

M1   0894   M1     1020   On form M1, Line 36 amount due              IF [(M1.0890 + M1.1050) >= M1.0970],
                          [M1.1020] total must equal the sum of       .[M1.1020 = (M1.890 + M1.1050) - M1.0970] AND
                          total tax Line 24 [M1.0890] plus            M1.0980 = 0]. ELSE
                          underpayment penalty Line 37 [M1.1050]      [END ERROR CHECK]
                          minus total payments Line 33 [M1.0970].
                          Amount due must not be negative.
                                                                                                                            NUM
M1   0897   M1M     0240   On form M1M, Line 22 [M1M.0240]             IF M1.0500 < 0
                           requires that reciprocity indicator         .M1M.0240 = 0. ELSE
                           [M1M.0245, M1M.0250] must be                .IF M1M.0240 is significant,
                           checked. Line 22 must not be negative.      ..M1M.0240 > 0 AND
                                                                       ..(M1M.0245 OR M1M.0250 is significant). .ELSE
                                                                       .[END ERROR CHECK] ELSE
                                                                       [END ERROR CHECK]
                                                                                                                            Update
M1   0899   M1LTI   0160   On form M1LTI, Line 3A [M1LTI.0060]         IF (M1LTI.0060 AND M1LTI.0160 are significant),
                           must equal Line 3B [M1LTI.0160] if both     .M1LTI.0060 = M1LTI.0160 {Variance: 1 over or
                           are present.                                under}. ELSE [END ERROR CHECK]

M1   0900   M1WFC   0010   On form M1WFC, number of qualifying         IF M1WFC is significant, .(M1WFC.0010 OR
                           child[ren] [M1WFC.0010, M1WFC.0011,         M1WFC.0011 OR M1WFC.0012 must be
                           M1WFC.0012] is invalid. One and only one    significant-one and only one must be significant).
                           box must be checked.                        ELSE [END ERROR CHECK]

M1   0901   M1WPG2 0250    On form M1WPG2, Minnesota tax               IF M1WPG2.0250 is significant,
                           withheld on W-2's [M1WPG2.0250]             .(IF M1WPG2.0220 is significant, ..M1WPG2.0220
                           requires selection [M1WPG2.0210], 7-digit   = 'X'. .ELSE
                           Minnesota state ID number                   ..// Do nothing)
                           [M1WPG2.0230] and state wages               ....AND M1WPG2.0230 is significant (7 digits)
                           [M1WPG2.0240].                              .AND M1WPG2.0210 is significant (valid values 1
                                                                       or 2) .
                                                                       .AND (IF M1M.0270 > 0,
                                                                       .// Do nothing .ELSE
                                                                        ..M1WPG2.0240 is significant) ELSE
                                                                       [END ERROR CHECK]
M1   0902   M1      0840   On form M1, Line 21 total nonrefundable      M1.0840 = (M1.0780 + M1.0820 + M1.0830)
                           credits [M1.0840] must equal total of
                           available credits lines 18 through 20
                           [M1.0780, M1.0820, M1.0830]. (Deleted
                           reference to unlisted credit amount                                                              ****SEQ
                           [M1.0860])                                                                                       *SEQ
                                                                                                                            NUM
M1   0904   M1WFC   0030   On form M1WFC, qualifying child #1 last      IF M1WFC is significant,
                           name [M1WFC.0030] must match federal         .IF (M1WFC.0011 OR M1WFC.0012 is significant),
                           qualifying child #1 last name                ..M1WFC.0030(first 15 only) =
                           [fed1040schEIC.0011,                         fed1040schEIC.0011(first 15 only) OR
                           fed1040AschEIC.0011] or qualifying child     ..M1WFC.0030(first15 only) =
                           #2 last name [fed1040schEIC.0081,            fed1040schEIC.0081(first 15 only) OR
                           fed1040AschEIC.0081].                        ..M1WFC.0030(first 15 only) =
                                                                        fed1040AschEIC.0011(first 15 only) OR
                                                                        ..M1WFC.0030(first 15 only) =
                                                                        fed1040AschEIC.0081(first 15 only). .ELSE
                                                                        ..// Do nothing. ELSE [END ERROR CHECK]
                                                                        (Programmers note: IRS limits last name to 15
                                                                        characters.)
M1   0905   M1      0250   On form M1, spouse [filing jointly] social   IF M1.0420 = 2, .IF fed1040Z is significant,
                           security # [M1.0250] must equal federal      ..M1.0250 = fed1040Z.0030. .ELSE ..IF fed1040A is
                           secondary social security # [1040.0030,      signfiicant, ...M1.0250 = fed1040A.0030. ..ELSE
                           1040A.0030, 1040Z.0030] on form              ...M1.0250 = fed1040.0030
                           1040/1040A/1040Z.

M1   0914   M1MT    0100   On form M1MT, Line 10 [M1MT.0100]            M1MT.0100 = fed1040schA.0207
                           must equal Line 14 [fed1040schA.0207] on
                           schedule A.
M1   0916   M1CD   0250   On form M1CD, Line 8 federal credit           IF M1CD is significant,
                          amount [M1CD.0250] must match federal         .IF MN2441 is significant,
                          return [[MN2441.0290 * MN2441.0300],          ..M1CD.0250 = [(MN2441.0290 * MN2441.0300)
                          [fed2441.0290 * fed2441.0300). If             + MN2441.0320] {Variance: 1 over or under}. ..
                          previous year expense [MN2441.0320,           .ELSE,
                          fed2441.0320] applies, it must be added       {M1CD.0250 = [(fed2441.0290 * fed2441.0300) +
                          to result. (Deleted reference to Federal      fed2441.0320]} {Variance: 1 over or under} } ELSE
                          Schedule 2)                                   [END ERROR CHECK]
                                                                                                                            ***SEQ
M1   0920   M1NR   0185   On form M1NR, Line 8A [M1NR.0185]             IF M1NR is significant,
                          must equal the sum of federal taxable         .IF fed1040Z is significant,
                          state/local income tax refunds, credits or    ..(M1NR.0185 - KF.0400) = fed1040Z.0552. .ELSE
                          offsets [fed1040.0420] plus alimony           ..IF fed1040A is significant,
                          received [fed1040.0430] plus other gains      ...(M1NR.0185 - KF.0400) = (fed1040A.0552 +
                          or losses [fed1040.0470] plus                 fed1040A.0557). ..ELSE
                          unemployment compensation                     ...(M1NR.0185 - KF.0400) = (fed1040.0420 +
                          [fed1040.0552, fed1040A.0552] plus            fed1040.0430 + fed1040.0470 + fed1040.0552 +
                          taxable social security plus [fed1040.0557,   fed1040.0557 + fed1040.0590) ELSE
                          fed1040A.0557] plus other income              [END ERROR CHECK]
                          [fed1040.0590].

M1   0921   KPI    0090   On form KPI, partner domestic address         IF KPI.0070 = 3, .(KPI.0130 AND KPI.0140 AND
                          [KPI.0090, KPI.0100, KPI.0110, KPI.0120]      KPI.0150 must be significant) AND .(KPI.0090 AND
                          or foreign address [KPI.0130, KPI.0140,       KPI.0100 AND KPI.0110 AND KPI.0120 must NOT
                          KPI.0150] must be significant. DO NOT put     be significant). ELSE, .(KPI.0090 AND KPI.0100
                          c/o into Street Address field.                AND KPI.0110 AND KPI.0120 must be significant)
                                                                        AND .(KPI.0090 must NOT contain '%' or 'c/o' or
                                                                        'in care of') AND .(KPI.0130 AND KPI.0140 AND
                                                                        KPI.0150 must NOT be significant)

M1   0922   M1ED   0580   On form M1ED, Line 18 [M1ED.0580] must        IF (M1ED.0566 > M1ED.0568), .M1ED.0580 =
                          equal the lesser of Line 16 [M1ED.0566] or    M1ED.0566. ELSE .M1ED.0580 = M1ED.0568
                          Line 17 [M1ED.0568].
M1   0923   M1NR   0070   On form M1NR, spouse residency state          IF M1NR.0070 is significant, .IF M1NR.0060 is
                          [M1NR.0070] is invalid. (Note: IRS            significant, ..M1NR.0070 = [VALID STATE, EXCEPT
                          Attachment 10 contains the foreign            'MN']. .ELSE ..M1NR.0070 = 'MN'. ELSE [END
                          country codes that are valid as "states".).   ERROR CHECK]

M1   0925   KF     0410   On schedule KF, Line 19 [KF.0410] must        KF.0410 = (KF.0350 + KF.0390 + KF.0400)
                          equal the sum of lines 15 through 18
                          [KF.0350, KF.0390, KF.0400].

M1   0926   M1MT   0180   On form M1MT, Line 16 [M1MT.0180]             IF M1MT is significant, .M1MT.0180 = M1.0560.
                          must equal Line 6 [M1.0560] on Form M1.       ELSE [END ERROR CHECK]
M1   0928   M1   0060   On form M1H, Line 6 [M1H.0060] must be         IF M1H.0070 = 0,
                        within the range of 200-275 percent of the     .M1H.0060 >= [Base amount*2.00] AND
                        federal poverty guideline when filing with     M1H.0060 <= [Base amount*2.75], ELSE
                        "no dependents", or "00" on Line 7             ..M1H.0060 >= [Base amount + 3740*number of
                        [M1H.0070]. Line 6 must be within the          dependents)*2.75] AND M1H.0060 <= [(Base
                        range of 275-300 percent of the federal        amount + 3740*number of
                        poverty guideline when filing with             dependents)*3.00].__ELSE
                        dependents, or Line 7 [M1H.0070] is "01"       [END ERROR CHECK].
                        or greater.
                                                                       PROGRAMMERS NOTE:
                        Note: Base amounts for federal poverty
                        guidelines used are $10,830 for                **Base Amount = 10,830 IF M1.0420 = 1 || IF
                        households of size 1 (filing single, head of   M1.0420 = 3 || IF M1.0420 = 4 || IF M1.0420 = 5
                        household, married filing separate,            **Base Amount = 14,570 IF M1.0420 =2,
                        qualifying widower) and $14,570 for            **Number of Dependents = M1H.0070
                        household size 2 (filing married filing
                        joint.) Each dependent being claimed adds
                        $3,740 to the minimum federal poverty
                        guideline.

                        Example: A Married Filing Joint return with
                        3 dependents must fall in the range given
                        by (14,570+(3)3,740)*2.75
                        and(14,570+(3)3,740)*3.00 or between
                        $70,922.50 and $77,370.
M1   0929   M1     0960   On Form M1, if Line 30 [M1.0960] is              IF M1.0960 is significant,
                          present, Line 10 [M1.0670] must be equal         ..IF M1.0420 = 1
                          to or less than:                                 ...M1.0670 <= [22,730]. ..ELSE
                          $22,730 if filing single;                        ..IF M1.0420 = 2
                          $33,220 if married filing joint or qualified     ...M1.0670 <= [33,220]. ..ELSE
                          widower;                                         ..IF M1.0420 = 5
                          $16,610 if married filing separate; and,         ...M1.0670 <= [33,220]. ..ELSE
                          $27,980 if head of household.                    ..IF M1.0420 = 3
                                                                           ...M1.0670 <= [16,610]...ELSE
                          (Acceptable values for the credit are $13        ..IF M1.0420 = 4
                          for married filing separate and $25 values       ...M1.0670<= [27,980]. ELSE
                          for all other qualified filing types. For non-   [END ERROR CHECK]
                          /part-year residents: multiply credit value
                          by M1NR Line 25 [M1NR.0555] {Rule
                          0937})

                                                                                                                               Del
M1   0930   M1     0980   On form M1, Line 34 refund total                 IF M1.0980 is significant, .Form BANK is NOT
                          [M1.0980] does not permit form BANK for          significant. ELSE [END ERROR CHECK]
                          payment.
M1   0931   M1     0420   On form M1, to claim marriage credit Line        IF M1.0780 > 0, .M1.0420 = 2. ELSE [END ERROR
                          22 [M1.0780], filing status [M1.0420 = 2]        CHECK]
                          must be married filing joint.

M1   0934   M1ED   0130   On form M1ED, Line 7A [M1ED.0120]                IF M1ED.0120 > 0, .M1ED.0130 is significant. ELSE
                          requires organization providing classes          [END ERROR CHECK]
                          Line 7 [M1ED.0130].
M1   0935   M1     0780   On form M1, Line 18 claim for marriage           IF M1.0670 < [Threshold: 34,000],
                          credit [M1.0780] is invalid based on Line        ¬M1.0780 = 0.
                          10 joint taxable income [M1.0670].               ELSE [END ERROR CHECK]

                                                                                                                               **SEQ
M1   0936   EETP    0150   On form EETP, the electronic estimated       IF EETP.0150 is significant, EETP.0150 > [TODAY -
                           tax payment date [EETP.0150] is invalid.     23] AND EETP.0150 <= [TODAY + 380]
                           [Payment date cannot be older than three
                           weeks, and it cannot be in the future more
                           than three hundred and eighty days.]

M1   0937   M1      0960   On Form M1, if Line 30 [M1.0960] is          IF M1.0960 is significant,
                           present, and if M1NR line 25 [M1NR.0555]     .IF M1NR.0555 is significant,
                           is present then Line 30 [M1.0960] must be    ..IF M1.0420 = 1 OR M1.0420 = 2 OR M1.0420 = 4
                           less than or equal to:                       OR M1.0420 = 5
                           $13 if married filing separate               ...M1.0960 <= [25*M1NR.0555]. ..ELSE
                           $25 if filing single;                        ..IF M1.0420 = 3
                           $25 if married filing joint;                 ...M1.0960 <= [13*M1NR.0555]. .ELSE
                           $25 if Qualifying Widow(er);                 ..IF M1.0420 = 1 OR M1.0420 = 2 OR M1.0420 = 4
                           $25 if head of household.                    OR M1.0420 = 5
                                                                        ...M1.0960 <= [25]. ..ELSE
                           M1NR Filers: Individuals filing the M1NR     ..IF M1.0420 = 3
                           must multiply M1 Line 30 [M1.0960] by        ...M1.0960 <= [13]. ELSE
                           M1NR line 25 [M1NR.0555] and use this to     [END ERROR CHECK]
                           determine the value of the credit based
                           on the maximum values above.




                                                                                                                            Del
M1   0940   M1LTI   0170   On form M1LTI, Line 4B [M1LTI.0170]          IF M1LTI.0150 > M1LTI.0160, .M1LTI.0170 =
                           must equal the lesser of Line 2B             M1LTI.0160. ELSE .M1LTI.0170 = M1LTI.0150
                           [M1LTI.0150] or Line 3B [M1LTI.0160].
M1   0944   EETP    0140   On form EETP, the electronic estimated      IF Form EETP is significant, .IF (EETP.0140 OR
                           tax payment information is incomplete.      EETP.0150 OR EETP.0160 is significant),
                           The following are required: quarter         .(EETP.0140 AND EETP.0150 AND EETP.0160 are
                           payment indicator, [EETP.0140], payment     significant). .ELSE [END ERROR CHECK] ELSE [END
                           date [EETP.0150], and payment amount        ERROR CHECK]
                           [EETP.0160].

M1   0946   M1LS    0060   On form M1LS, Line 6 [M1LS.0060] must       M1LS.0060 = (M1LS.0050 * 5)
                           equal Line 5 [M1LS.0050] multiplied by 5.

M1   0948   M1CD    0160   On form M1CD, care provider 2 amount        IF M1CD.0160 is significant,
                           paid [M1CD.0160] must match federal         .(M1CD.0160 = fed2441.0050 OR M1CD.0160 =
                           return [fed2441.0050, fed2441.0100,         fed2441.0100 OR M1CD.0160 = MN2441.0050
                           MN2441.0050, MN2441.0100]. (Deleted         OR M1CD.0160 = MN2441.0100). ELSE
                           reference to Federal Schedule 2)            [END ERROR CHECK]
                                                                                                                            ***SEQ
M1   0949   M1WPG2 0410    On form M1WPG2, Minnesota tax               IF M1WPG2.0410 is significant,
                           withheld on KPI, KF, or KS                  .AND M1WPG2.0390 is significant (7 digits)
                           [M1WPG2.0410] requires 7-digit              .AND M1WPG2.0400 is significant
                           Minnesota state ID number
                           [M1WPG2.0390] and state wages
                           [M1WPG2.0400].                                                                                   ****SEQ
M1   0952   M1LTI   0010   On form M1LTI, either Policy #A             IF M1LTI is significant, .(M1LTI.0010 OR
                           [M1LTI.0010] or Policy #B [M1LTI.0110]      M1LTI.0110 must be significant). ELSE [END
                           must be significant.                        ERROR CHECK]
M1   0953   M1R     0130   On form M1R, Line 9 [M1R.0130] must         IF (M1R.0030 < M1R.0090), .M1R.0130 = 0. ELSE
                           equal Line 9a [M1R.0110] minus Line 9b      .IF M1LS is significant, ..M1R.0130 = [(M1R.0110 -
                           [M1R.0120]. If form M1LS is significant,    M1R.0120) + ...fed4972.0210 + fed4972.0260].
                           Line 9 [M1R.0130] must also include         .ELSE ..M1R.0130 = (M1R.0110 - M1R.0120)
                           federal capital gain [fed4972.0210] plus
                           total taxable amount [fed4972.0260] of
                           form 4972. Otherwise, taxpayer is not
                           eligible for subtraction.
M1   0955   M1MT   0220   On form M1MT, Line 19 [M1MT.0220]           IF M1MT.0220 is significant, .M1MT.0220 =
                          must equal the sum of Line 9 through Line   (M1MT.0090 + M1MT.0100 + M1MT.0110 +
                          18 [M1MT.0090, M1MT.0100,                   M1MT.0140 + M1MT.0150 + M1MT.0160 +
                          M1MT.0110, M1MT.0140, M1MT.0150,            M1MT.0165 + M1MT.0180 + M1MT.0200 +
                          M1MT.0160, M1MT.0165, M1MT.0180,            M1MT.0210). ELSE [END ERROR CHECK]
                          M1MT.0200, M1MT.0210].
M1   0957   M1ED   0060   On form M1ED, Line 5 [M1ED.0050]            IF M1ED.0050 > 0, .M1ED.0060 is significant. ELSE
                          additional nontaxable income requires a     [END ERROR CHECK]
                          description of the type[s] of income
                          [M1ED.0060].
M1   0958   M1     0060   On form M1, primary taxpayer address        IF M1.0060 is significant, .M1.0060 = [Valid Value:
                          type [M1.0060] is invalid.                  1 or 2 or 3]. ELSE [END ERROR CHECK]
M1   0959   M1MT   0165   On form M1MT, Line 15 [M1MT.0165]           IF M1MT is significant, .M1MT.0165 = M1M.0210
                          must equal Line 15 [M1M.0210] on form       ELSE [END ERROR CHECK]
                          M1M.
M1   0962   M1M    0320   On form M1M, Line 29 [M1M.0320] must        If SUM[SUM(JOBZ.0378) + SUM(JOBZ.0500) +
                          equal the sum of Line 17 [JOBZ.0378] plus   SUM(KF.0330) + SUM(KPI.0360) + SUM(KS.0360)]
                          Line 30 [JOBZ.0500] on form JOBZ plus       < 0 .M1M.0320 = 0 ELSE .M1M.0320 =
                          Line 12 [KF.0330] on form KF plus Line 10   SUM[SUM(JOBZ.0378) + SUM(JOBZ.0500) +
                          [KPI.0360] on form KPI plus Line 10         SUM(KF.0330) + SUM(KPI.0360) + SUM(KS.0360)]
                          [KS.0360] on form KS, and Line 22 must
                          not be a negative.
                                                                                                                            **NUM
M1   0964   M1W    0450   On form M1W, subtotal for additional W-     M1W.0450 = SUM(M1WPG2.0600)
                          2s must equal the sum of W-2s
                          [M1WPG2.0600] on M1WPG2.
M1   0967   M1W    1100   On form M1W, Line 3 [M1W.1100] must         M1W.1100 = SUM(M1WPG02.0500)
                          equal the sum of line 3a subtotal
                          Minnesota tax withheld on KS, KPI, or KF                                                          **NUM
                          [M1WPG02.0500]                                                                                    ****SEQ
M1   0968   M1MT    0080   On form M1MT, Line 8 [M1MT.0080] must       M1MT.0080 = (M1MT.0010 + M1MT.0020 +
                           equal the sum of Lines 1 through 7          M1MT.0030 + M1MT.0035 + M1MT.0040 +
                           [M1MT.0010, M1MT.0020, M1MT.0030,           M1MT.0050 + M1MT.0060)
                           M1MT.0035, M1MT.0040, M1MT.0050,
                           M1MT.0060].
M1   0970   M1R     0090   On form M1R, Line 7 [M1R.0090] must         M1R.0090 = (M1R.0040 + M1R.0070 + M1R.0080)
                           equal the sum of Line 4 [M1R.0040] plus
                           Line 5 [M1R.0070] plus Line 6 [M1R.0080].

M1   0971   M1NR    0565   On form M1NR, Line 25 [M1NR.0565]           IF M1NR is significant, .M1NR.0565 = M1.0700.
                           must equal Line 17 [M1.0700] on form        ELSE [END ERROR CHECK]
                           M1.
M1   0976   M1      0975   On form M1, Line 33 enterprise zone         IF M1.0975 > 0, .(M1.0971 = 'X') OR (M1.0974 is
                           credit indicator [M1.0971] must be          significant). ELSE [END ERROR CHECK]
                           checked or other credit description
                           [M1.0974] must be significant to claim
                           unlisted payment amount [M1.0975].

M1   0978   M1WFC   0130   On form M1WFC, Line 4 [M1WFC.0130]          IF M1.WFC.0140 is significant,
                           must equal zero if Line 4 answer is Yes     .M1WFC.0130 = 0. ELSE
                           [M1WFC.0140] or if Line 1 [M1WFC.0100]      .IF M1WFC.0100 = M1WFC.0120,
                           equals Line 3 [M1WFC.0120]. Otherwise,      ..M1WFC.0130 = 0. .ELSE
                           Line 4 [M1WFC.0140] must equal the          ..IF M1.0420 = 2,
                           credit amount from the WFC table based      ...M1WFC.0130 = [CREDIT FROM MARRIED FILING
                           on Line 3 [M1WFC.0120] and the number       JOINT WFC TABLE {Variance: 1 over or under}
                           of qualifying children [M1WFC.0010,         based on M1WFC.0120 AND (M1WFC.0010 OR
                           M1WFC.0011, M1WFC.0012] if Line 4           M1WFC.0011 OR M1WFC.0012-whichever is
                           [M1WFC.0145] answer is No.                  checked). ..ELSE
                                                                       ...M1WFC.0130 = [CREDIT FROM SINGLE WFC
                                                                       TABLE {Variance: 1 over or under} based on
                                                                       M1WFC.0120 AND (M1WFC.0010 OR
                                                                       M1WFC.0011 OR M1WFC.0012-whichever is
                                                                       checked)
M1   0981   KS     0270   On form KS, one entity of shareholder        IF KS is significant, .(KS.0270 OR KS.0272 OR
                          indicator [KS.0270, KS.0272, KS.0273,        KS.0273 OR .KS.0274 must be significant-one and
                          KS.0274] must be significant, and multiple   only one must be significant). ELSE [END ERROR
                          indicators may not be significant.           CHECK]

M1   0982   M1     0820   On form M1, Line 19 credit for taxes paid    IF M1CR is NOT significant
                          to another state [M1.0820] must equal        .M1.0820 = 0
                          credit from either M1CR Line 7 or Line 11    .ELSE
                          M1CR.0100, M1CR.0140].                       .[(M1.0820 = SUM{M1CR.0100}) OR (M1.0820 =
                                                                       SUM{M1CR.0140})] ELSE
                                                                       [END ERROR CHECK]                                  *SEQ
M1   0987   KPI    0270   On form KPI, one entity of partner           IF KPI is significant, .(KPI.0270 OR KPI.0272 OR
                          indicator [KPI.0270, KPI.0272, KPI.0273]     KPI.0273 must be significant-one and only one
                          must be significant, and multiple            must be significant). ELSE [END ERROR CHECK]
                          indicators may not be significant.

M1   0988   M1CD   0270   On form M1CD, Line 10 federal earned         IF M1CD is significant,
                          income [M1CD.0270] must equal earned         .IF (M1NR is significant or M1M.0260 > 0 or
                          income from form 2441 or state form          M1M.0320 > 0),
                          MN2441 Line 4 and Line 5 [MN2441.0260,       ..IF M1.0420 = 2,
                          MN2441.0270, fed2441.0260,                   ...[IF MN2441 is significant,
                          fed2441.0270]. (Line 5 on form 2441 or       ....(M1CD.0270 = MN2441.0260 + MN2441.0270).
                          state form MN2441 applies only for           ...ELSE,
                          married filing joint.) (Deleted reference    ....(M1CD.0270 = fed2441.0260 + fed2441.0270) .
                          to Federal Schedule 2)                       ..ELSE (M1.0420 <> 2),
                                                                       ...[IF MN2441 is significant,
                                                                       ....(M1CD.0270 = MN2441.0260). ...ELSE,
                                                                       ....(M1CD.0270 = fed2441.0260). .ELSE,
                                                                       ...[END ERROR CHECK] ELSE
                                                                       [END ERROR CHECK]                               ***SEQ
M1   0991   M1NR   0020   On form M1NR, taxpayer residency state        IF M1NR.0020 is significant,
                          [M1NR.0020] is invalid. (Note: IRS            .IF M1NR.0010 is significant,
                          Attachment 10 contains the foreign            ..M1NR.0020 = [VALID STATE, EXCEPT 'MN']. .ELSE
                          country codes that are valid as "states".).   ..M1NR.0020 = 'MN' ELSE
                                                                        [END ERROR CHECK]

M1   0992   M1R    0170   On form M1R, Line 13 [M1R.0170] must          IF (M1R.0030 < M1R.0090),
                          equal Line 8 [M1R.0100] minus Line 12         .M1R.0170 = 0. ELSE
                          [M1R.0160]. Otherwise, taxpayer is not        .M1R.0170 = (M1R.0100 - M1R.0160)
                          eligible for subtraction.

M1   0994   M1     0490   On form M1, Line D federal adjusted gross     IF fed1040Z is significant,
                          income [M1.0490] reported on state            .M1.0490 = fedfed1040Z.0750. ELSE
                          return must equal federal adjusted gross      .IF fed1040A is significant,
                          income [fed1040.0750, fed1040A.0750,          ..M1.0490 = fedfed1040A.0750. .ELSE
                          fed1040Z.0750].                               ..M1.0490 = fed1040.0750

M1   0995   M1     0470   On form M1, Line A federal wages,             IF fed1040Z is significant,
                          salaries, tips, etc. [M1.0470] reported on    .M1.0470 = fedfed1040Z.0375. ELSE
                          state return must equal federal wages,        .IF fed1040A is significant,
                          salaries, tips, etc. [fed1040.0375,           ..M1.0470 = fedfed1040A.0375. .ELSE
                          fed1040A.0375, 1040Z.0375].                   M1.0470 = fed1040.0375

M1   0996   M1W    0100   On form M1W, Minnesota tax withheld on        IF M1W.0100 is significant,
                          W-2's [M1W.0100] requires selection           .IF M1W.0070 is significant,
                          [M1W.0060], 7-digit Minnesota state ID        ..M1W.0070 = 'X'. .ELSE
                          number [M1W.0080] and state wages             ..// Do nothing)
                          [M1W.0090].                                   ...AND M1W.0080 is significant (7 digits)
                                                                        .AND M1W.0060 is significant (valid values 1 or 2)
                                                                        .
                                                                        .AND (IF M1M.0270 > 0,
                                                                        ..// Do nothing .ELSE
                                                                        ..M1W.0090 is significant) .. ELSE
                                                                        [END ERROR CHECK]
M1   0997   M1   Transmitter [ETIN] is not authorized to   Find ETIN in TRANA. Find EFIN in TRANA. Find EPS
                 transmit Return Type M1.                  authorizations based on EFIN (which is unique in
                                                           EPS). If authorization is NOT selected for specific
                                                           form, .[REJECT RETURN]. ELSE [END ERROR
                                                           CHECK]
Color
Codes

Red
Code     Deleted

Green
Code     Updated

Blue
Code     New




Change Codes

NUM      Line reference has been renumbered.

         Sequence number (also "field reference",
         "field code") has been changed
SEQ      (renumbered, added, or deleted).

NEW      New rule was added.




DEL      Old rule was deleted
       Denotes changes made since previous
*      posting (since 10/22)
       Denotes changes made since previous
**     posting (since 10/30)

       Denotes changes made since previous
***    posting (since 11/17)




       Denotes changes made since previous
****   posting (since 12/21)

       Denotes changes made since previous
^      posting (since 1/15)

				
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