1040-US ELF: Error Code F1040-046-03

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Error Code

If Form 1040, Line 74 'TotalPaymentsAmt' is greater than Line 63 'TotalTaxAmt' and [Line 77 'AppliedToEsTaxAmt' plus (+) Line 79 'EsPenaltyAmt' is less than Line 75 'OverpaidAmt'], then Line 76a 'RefundAmt' must have a non-zero value.


This error occurs when the amount on the overpayment line (line 75) is greater than the sum of the overpayment applied to 2018 estimated tax (line 77) and amount refunded (line 76a). This is typically the result of a Form 2210 penalty calculating on line 79. Occasionally, this error can result due to a failure to file (FTF) or failure to pay penalties (FTP). The situation is correct as reported on the form, however, the IRS electronic filing specifications do not account for this scenario.

Returns with this rejection will need to be paper filed or the penalties must be suppressed. To paper file the return with the penalties calculating, refer to 1040-US ELF: Form 8948 - Paper filing exception.

To suppress the Form 2210 penalty, FTF, or FTP penalties and to allow the return to be electronically filed, follow these steps:

  1. Access Screen Pen, located under the Payments folder.
  2. In the Penalties, Interest and Exceptions section, choose code 1: Suppress Form 2210 penalty on return from the Form 2210 input fieldview.

    Note: If the Form 2210 penalty is suppressed, the IRS will calculate the underpayment penalty (including any interest and penalties) and send a bill to the taxpayer.

  3. Mark Late filing interest (Int)Failure to pay (FTP), or Failure to file (FTF) to suppress the other penalties and interest.

    Note: If the penalties are suppressed, the IRS will calculate the penalties and send a bill to the taxpayer.

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