VIEWS: 4 PAGES: 99 POSTED ON: 1/29/2011 Public Domain
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)