How do I fix e-file rejects R0000-900 and F7004-905?
This article will help you resolve the e-file rejections:
R0000-900: The return type indicated in the return header must match the return type established with the IRS for the EIN.
F7004-905: In Form 7004, Line 1, 'ExtensionReturnCd' the return for which the extension is filed must match the return type established with the IRS for the EIN.
F990T-902-01: 'EIN' of the Filer in the Return Header must be established as an exempt organization filer in the e-file database.
What does this mean?
The entity type referred to in the rejection was established when the business filed for their Employer Identification Number (EIN) also known as a Federal Tax Identification Number. This goes on file with the IRS.
The rejection occurs when the IRS cross-checks their Records Database and discovers the entity type transmitted doesn't match the entity type on file in their database.
Example: If the business registered as an 1120, but the extension was e-filed for an 1120-S, this rejection would occur.
How to correct the rejection
Re-transmitting the return without correcting or contacting the IRS won't resolve this issue.
Review the SS-4 to determine the correct entity type. If incorrect, enter the tax return in the correct tax return type prior to transmitting the return/extension.
Contact the IRS e-help desk to determine what the IRS database shows for the entity; refer to the IRS website for the current e-help desk phone number.
If the rejection continues with the corrected type of tax return the extension may need to be paper filed.
