Reject Code FPYMT-072-01 indicates an IRS rejection because the requested electronic payment date is invalid, typically set after the filing deadline or too far in the past. It occurs when the RequestedPaymentDt in the IRS payment record is after the due date (e.g., April 15, 2026). Fix this by changing the payment date to the current date or on/before the due date in your software's electronic filing (ELF) screen and retransmitting.