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On Windows 11 machine, I tried all of the troubleshooting suggestions for FAILED_VALIDATION and nothing worked.  I decided to switch back to my Windows 10 machine, and had no problem with eFile. 

 

For a long as people have been reporting these failed validation issues, it seems that TurboTax could have provided better troubleshooting advice and come out with an update.  I have been using TurboTax since 2005 and have been a Tax Advantage subscriber for several years now.  I may be looking for an alternative next tax season.