Here is a full list of the response codes from the IRD when you are e-filing a return. These error messages come directly from IR.
Use Ctrl + F to look for the relevant code.
Code | Standard message | Description | Form |
1 | Authentication failure | The Administrator needs to reconnect the Application Gateway connection to IR. This is found in Settings > Inland Revenue > Inland Revenue Application Gateway – Connection name | All |
2 | Missing authentication token(s) | The Administrator needs to reconnect the Application Gateway connection to IR. This is found in Settings > Inland Revenue > Inland Revenue Application Gateway – Connection name | All |
3 | Unauthorised access | The tax agent is not linked to this client and does not have permission to file. Please link it using myIR or contact IR to resolve this message. | All |
4 | Unauthorised delegation | A common cause of this error is that the person's myIR login that is used for the Application Gateway connection to IR does not have the required IR permissions or access to file that return type for that taxpayer. Check in myIR that the myIR login has access to the tax type. If the taxpayer's tax type is not visible to the user, this access will need to be sorted with Inland Revenue before trying to file again. | All |
5 | Unauthorised vendor | The login provided in the Inland Revenue Application Gateway connection is not authorised for filing income tax returns. | All |
20 | Unrecognised XML request | The e-file submission is not recognisable. Please contact us for assistance. | All |
21 | XML request failed validation | The e-file submission does not meet the requirements. This may be due to missing a piece of information from filing. Please contact us for assistance. | All |
23 | Incorrect Schema Version | Return submitted with the incorrect schema version. Please contact us for assistance. | All |
100 | Invalid request data | Could not extract data from XML payload. | All |
101 | Unable to file return | An error has occurred while filing return. This may be due to invalid information in the specific return form fields. | All |
102 | ID/account type not valid | The account type/ ID submitted does not exist. | All |
103 | No return found | No return exists on the selected filing period. | All |
104 | Invalid filing period | This arises when a return is filed for a filing period, but Inland Revenue does not have that filing period open in their system. Check in myIR what tax years are accessible for the taxpayer and tax type. If the tax year is not showing in myIR, contact Inland Revenue and request they open the tax year for the taxpayer. For example, the error arises if you are trying to file a 2021 income tax return but myIR does not show the 2021 year for Income tax. | All |
105 | No filing obligations found | No valid filing obligations were found. This could arise if IR are not expecting the taxpayer to file a return of that type. | All |
106 | Operation not available for major form type | The operation performed does not exist for the account type/major form type combination submitted. | All |
107 | Duplicate return | This error arises when Inland Revenue already have a valid return filed for the taxpayer’s tax year. This can arise when re-filing tax returns where one return was previously in error and one return was filed successfully. | All |
109 | Invalid amend reason | While amending there must be a valid amend reason (KEY, MATH, OTHER, TRNSPO). This may also be caused by no amendDetails if isAmended is true. | All |
133 | Nil returns are not supported for tax type | Nil returns are not supported for the tax type being filed. | All |
135 | Invalid IRD number | An invalid IRD number was used on a field. Additional information will indicate which field does not meet the criteria. | All |
140 | Invalid minor form type | The value provided as a minor form type was invalid. | All |
141 | Invalid attachment type | The specified form is not expected by IR. If you expect to be able to file this form type for this taxpayer, contact IR to investigate further. Otherwise turn off the specified form if it is not relevant. | All |
142 | Filing obligation not met | This error arises when the type of returns that are filed differ to the type of returns that Inland Revenue expects to receive. Examples are where no form was submitted, an extra form was submitted or an incorrect form type was submitted. Check in myIR which return types IR is expecting. If they match the return types that are being submitted, contact IR to investigate further. | All |
144 | Return being submitted | The return has been submitted and queued for processing. | All |
145 | Return held for processing | The return is being held for processing by Inland Revenue and will be assessed once this has been completed. | All |
146 | Return unavailable for viewing | The return cannot be viewed. This could be the case for older returns. | All |
150 | Credit transfer requests are not supported | Refund transfer requests are not supported for the tax return form type. | All |
151 | Amendments are not supported for this tax type | Some tax types do not support amended submissions. Contact Inland Revenue for assistance. | All |
152 | Only tax agents are able to file this return through Gateway Services | Donation tax credit can only be filed by tax agents. File through myIR. | All |
154 | Invalid transferAccountType | The account type specified in the credit transfer request must be a valid account type e.g. INC, FAM, SLS | All |
156 | transferAmount must be greater than 0 | The credit transfer amount must be a positive number. Review the Income Tax Refund Transfers. | All |
986 | No return found for supplied submission key on this period | The supplied submission key does not correlate to a return for this filing period. | All |
997 | Submission key must be provided on amendment | The submission key must be provided for amendments on form types that are allowed multiple. | All |
2001 | totalPAYEDeducted must be less than totalGrossIncome | Employment income: PAYE must be less than Gross Income | 3, 3NR, CALC |
2003 | totalIncomeNotLiableForACCLevy cannot be greater than totalGrossIncome | Employment income: Income not liable for ACC cannot be greater than Gross Income | 3, CALC |
2004 | totalExtinguishedTCPDs cannot be greater than totalTCPDs | Total extinguished Tax Credit Payroll Donations cannot be greater than total Tax Credit Payroll Donations | 3, CALC |
2005 | schedularExpenses cannot be greater than 0 if grossSchedularPayments is 0 | Schedular payments: Expenses cannot be greater than gross payments | 3, CALC |
2009 | maoriAuthorityDistributions totalMACredits cannot be greater than maoriAuthorityDistributions totalMADistributions | Māori Authority distributions: Māori Authority credits cannot be greater than Māori Authority distributions income | 3, 3NR |
2010 | totalTaxPaidByTrustees cannot exceed sum of totalEstateOrTrustIncome and totalTaxableDistributionFromNCTrusts | Estate or trust income: Tax paid by trustees cannot be greater than the sum of trust income and taxable distributions from non-complying trusts | 3 |
2011 | pieIncome totalTaxCredits cannot be greater than allowable PIE income total tax credits. NOTE: This error code will only be returned for periods up to 2020 | PIE: PIE credits cannot be greater than PIE income. | 3, CALC |
2012 | Cannot claim ltcNonAllowableDeductions and ltcPriorYearNonAllowableDeductionsClaimed | Look-through company income: Cannot claim non-allowable deductions this year and prior year non-allowable deductions at the same time | 3, 3NR, 6, 7 |
2013 | lossesClaimedThisYear cannot be greater than lossesBroughtForward. | Loss claimed this year cannot be greater than the loss brought forward | 3, 3NR, 4, 6 |
2014 | lossesClaimedThisYear cannot be greater than income after expenses. | Loss claimed this year cannot be greater than net income | 3, 3NR |
2015 | numberOfQualifyingMonths cannot be greater than 12 | Independent Earner Tax Credit: number of qualifying months cannot be greater than 12 | 3 |
2016 | Customer not entitled for earlyPaymentDiscountEligibility | Customer is not entitled to an early payment discount | 3, 3NR |
2017 | partYearReason is required when partYearReturnIndicator is true | Tax Return Forms: When the return is for a part year, a reason must be provided | 3, 3NR, CALC |
2018 | partYearStartDate is required when partYearReturnIndicator is true | Tax Return Forms: When the return is for a part year, a part year start date must be provided | 3, 3NR, CALC |
2019 | partYearEndDate must be contained within the return period | Tax Return Forms: Part year end date must be within the tax year | 3, 3NR, CALC |
2020 | partYearEndDate is required when partYearReturnIndicator is true | Tax Return Forms: When the return is for a part year, a part year end date must be provided | 3, 3NR, CALC |
2021 | partYearStartDate must be contained within the return period | Tax Return Forms: Part year start date must be within the tax year | 3, 3NR, CALC |
2022 | partYearEndDate cannot be less than partYearStartDate | Tax Return Forms: Part year end date cannot be before the part year start date | 3, 3NR, CALC |
2023 | schedularPayments withholdingTaxDeducted cannot be greater than schedularPayments totalIncome | Schedular payments: withholding tax deducted cannot be greater than schedular income | 4 |
2031 | Cannot claim lossesClaimedThisYear when a loss was made in this income year. | If this year is a loss, then losses from prior years cannot be claimed | 6 |
2032 | dividendIncome totalImputationCredits does not equal sum of incomeAttribution shareOfImputationCredits | Distributions: the sum of imputation credits distributed does not equal the sum of the imputation credits in the return | 7 |
2033 | Partnerships cannot have ltcIncome totalTaxCredits | Partnerships cannot have look-through company income, expenses or tax credits | 7 |
2034 | Partnerships cannot have ltcIncome totalIncome | Partnerships cannot have look-through company income, expenses or tax credits | 7 |
2035 | Partnerships cannot have ltcNonAllowableDeductions | Partnerships cannot have look-through company income, expenses or tax credits | 7 |
2036 | Partnerships cannot have ltcPriorYearNonAllowableDeductionsClaimed | Partnerships cannot have look-through company income, expenses or tax credits | 7 |
2037 | Partnerships cannot have ltcAdjustedIncome | Partnerships cannot have look-through company income, expenses or tax credits | 7 |
2038 | overseasIncome totalTaxPaid does not equal sum of incomeAttribution shareOfOverseasTaxPaid | Distributions: the sum of foreign tax credits distributed does not equal the sum of the foreign tax credits in the return | 7 |
2039 | totalIncomeLossAfterExpenses does not equal sum of incomeAttribution totalIncome | Distributions: the sum of income or loss distributed does not equal the sum of the income or loss in the return | 7 |
2041 | friendlyNetIncome must be 0 when typeOfClubOrSociety is not F | When the entity is not a Friendly society, the friendly society net income must be zero | 9 |
2042 | imputationBroughtForward must be 0 when incorporatedBody is true | When the entity is an incorporated body, excess imputation credits brought forward must be zero | 9 |
2047 | totalDividendCredits cannot be greater than totalDividends | Dividends: dividend credits cannot be greater than total dividend income | 3NR |
2048 | nrwtOnTotalDividends cannot be greater than totalDividends | Dividends: NRWT payable on dividends cannot be greater than the total dividend income | 3NR |
2051 | nrwtOnTotalDividends cannot be 0 when totalDividendCredits is not 0 | Dividends: when dividend credits has a value, the NRWT payable on dividends cannot be zero. Ensure an NRWT rate has been entered on the workpaper. | 3NR |
2052 | nzIncomeWithTaxDeducted totalTaxPaid cannot be greater than nzIncomeWithTaxDeducted totalIncome | NZ income with tax deducted: tax deducted cannot be greater than the total | 3NR |
2053 | pieIncome totalTaxCredits cannot be greater than allowable PIE income total tax credits | PIE: PIE tax credits cannot be greater than allowable PIE income total tax credits | 3NR |
2054 | nrwtOnTotalRoyalties cannot be 0 when totalWithholdingTaxOnRoyalties is not 0 | Royalties: when witholding tax on royalties has a value, the NRWT payable on royalties cannot be zero. Ensure an NRWT rate has been entered on the workpaper. | 3NR |
2055 | totalWithholdingTaxOnRoyalties cannot be greater than totalRoyalties | Royalties: withholding tax cannot be greater than total royalties | 3NR |
2056 | nrwtOnTotalRoyalties cannot be greater than totalRoyalties | Royalties: NRWT cannot be greater than total royalties | 3NR |
2057 | Invalid partYearReason | The part year reason is not valid. | 3, 3NR |
2058 | Invalid provisionalTaxOption | The provisional tax method is not valid. | 3, 3NR, 4, 6, 8, 9, 44 |
2061 | partYearReturnIndicator must be true if partYearReason, partYearStartDate or partYearEndDate is set | If a part year reason, start or end date are provided, the part year indicator must be true. | 3, 3NR, CALC |
2062 | interest, dividends, taxableMADistributions and otherIncome must be 0 when typeOfClubOrSociety is F | Friendly society: when the type is friendly society the return cannot have interest, dividends, Māori Authority distributions or other income. | 9 |
2067 | Total partnership attributionOfIncome must equal 100 | Distributions: an allocation percentage must be included for every partner or shareholder, and these must sum to 100. The allocation percentage can only have two decimal places. | 7 |
2068 | provisionalTaxPayable must be a whole dollar amount for STD or EST provisionalTaxOption | Tax Return Forms - Provisional tax: the amount of provisional tax payable must be a whole number when Standard or Estimate method is specified | 3, 3NR, 4, 6, 8, 9, 44 |
2074 | remuneration cannot be on the same line as shareholderLossOffsets or subventionPayments | Tax Return Forms - Shareholders: a shareholder cannot have 'Remuneration' and 'Loss offsets' or 'Subvention'. This is because loss offsets and subvention payments can only be made to companies and remuneration with no PAYE deducted can only be made to individuals. Split this information by adding another shareholder details. | 4 |
2075 | Estate or trust not paying tax on this beneficiary's income | 6 | |
2150 | Partner split cannot be greater than donation | Donation Credits: the partner donation cannot be greater than the total donation | REB/526 |
2151 | Donation amount must be greater than or equal to five dollars | Donation Credits: the amount must be greater than or equal to five dollars to be eligible for the donation tax credit | REB/526 |
2152 | Partner IRD is required when specifying partner donation amounts | Donations: the partner's IRD number must be provided when including partner donations | REB/526 |
2153 | The period end date may not be more than four years in the past | This form cannot be filed for more than four years in the past | REB/526 |
2227 | residentialRentalIncome indicator is required if residentialRentalIncome totalIncome or residentialRentalIncome residentialRentalDeductions are non-zero values | Residential rental properties: the method must be provided when there is residential rental income or deductions | 3, 3NR, 4, 6, 7, 8, 9, 44 |
2337 | returned when no value is provided for lossContinuity, but lossesBroughtForward is not nil | Losses: when there are losses brought forward from prior years, it must be declared whether these are subject to the business continuity test or not. This is found in Reports > Tax Return > Disclosures | 4 |
2339 | settlorCommence cannot be in the future | Settlements: the commencement date of the settlor cannot be in the future | 6S |
2340 | taxJurisdiction has invalid/unrecognised ISO-2A country code value | IR6 - Distributions, Settlements, IR3NR - Tax Return Forms: the tax jurisdiction has not been provided as a 2 character country code | 3NR, 6S |
2341 | settlorIrdNumber is provided, but failed IRD number check | Settlements: at least one settlor has an invalid IRD number | 6S |
2342 | settlorIrdNumber not provided when it is required | Settlements: at least one settlor with a tax jurisdiction other than New Zealand is missing a tax ID number | 6S |
2343 | taxIdNumber not provided when it is required | IR6 - Settlements: at least one settlor with a tax jurisdiction other than New Zealand is missing a tax ID number and does not have a reason for no ID number specified. IR3NR - Tax Return Forms: the taxpayer is missing a tax ID number and does not have a reason for no ID number specified | IR3NR, 6S |
2344 | noJurisdictionTin has invalid value (true when taxJurisdiction is New Zealand) | Settlements: at least one settlor without an IRD number or tax ID number is missing a reason for not having these numbers. | 6S |
2345 | otherDescription not provided when other has non-nil | Settlements: when there is a settlement of the type other, a description of the nature of the other settlement(s) must be provided | 6S |
2346 | an interest expense claimed reason must be provided when interestExpenseClaimed is non-zero | Residential rental interest deduction: when deductible interest is claimed, at least one reason for claiming this must be provided | 3, 3NR, 3R, 4, 6, 7, 8, 9, 44 |
2347 | no value provided for beneficiaryName | Distributions: at least one beneficiary is missing a name | 6B |
2348 | no value provided for beneficiaryDOB | Distributions: at least one beneficiary is missing date of birth or commencement date | 6B |
2349 | invalid or no value provided for taxJurisdiction | Distributions: at least one beneficiary is missing a tax jurisdiction | 6B |
2350 | invalid value provided for noJurisdictionTin | Distributions: at least one beneficiary without an IRD number or tax ID number is missing a reason for not having these numbers. | 6B |
2351 | no value provided for beneficiaryIrdNumber | Distributions: at least one beneficiary with a tax jurisdiction of New Zealand is missing an IRD number | 6B |
2352 | invalid value provided for beneficiaryIrdNumber | Distributions: at least one beneficiary has an invalid IRD number | 6B |
2353 | no value provided for taxIdNumber | Distributions: at least one beneficiary with a tax jurisdiction other than New Zealand is missing a tax ID number and does not have a reason for no ID number specified | 6B |
2354 | no value provided for assetsLandValuation | Financial Disclosures: no valuation method has been provided for Land | 6 |
2355 | no value provided for assetsBuildingsValuation | Financial Disclosures: no valuation method has been provided for Buildings | 6 |
2356 | no value provided for assetsSharesValuation | Financial Disclosures: no valuation method has been provided for Shares | 6 |
2357 | added no value provided for settlorCommence | Settlements: no date of birth or commencement date has been provided for at least one settlor | 6S |
2358 | added no value provided for taxJurisdiction | Settlements: no tax jurisdiction has been provided for at least one settlor | 6S |
2359 | value of at least one of the following fields must be non-zero: cash, financialArrangements, land, buildings, shares, services, other | Settlements: at least one settlement type must have a value if | 6S |
2360 | overpaymentProvisionalTax is no longer available for this filing period | A request for a refund of overpayment of next year's provisional tax is no longer able to be filed. | All |
2361 | pieIncome correctRateOverride can only be used by tax preparers | Only tax agents can request to file the PIE rate correct rate override. | 3 |
2363 | taxJurisdiction cannot be New Zealand for non-resident | Tax Return Forms: The tax jurisdiction must be a country other than New Zealand. | 3NR |
2366 | overseasIncome taxJurisdiction invalid | Foreign income: The tax jurisdiction selected on a source of overseas income is not a valid tax jurisdiction. | 1261 |
2367 | overseasIncome taxJurisdiction is New Zealand | Foreign income: The tax jurisdiction selected on a source of overseas income must be a country other than New Zealand. | 1261 |
2368 | overseasIncome information provided without overseas income attachment | Foreign Income: The IR3 contains overseas income but the IR1261 Overseas Income Summary is not being filed. When there is overseas income, the IR1261 Overseas Income Summary must be filed. | 3, 1261 |
2369 | overseasIncome totalTaxPaid or totalIncome do not match sum on overseas income attachment | Foreign income: The total overseas income and foreign tax credits on the IR1261 Overseas Income Summary must match the overseas income and foreign tax credits in the IR3. | 3, 1261 |
2371 | overseasIncome contains duplicate incomeType and taxJurisdiction | Foreign income: The IR1261 Overseas Income Summary cannot contain entries that have the same income type and jurisdiction. | 3, 1261 |
2372 | beneficiaryIrdNumber and/or settlorIrdNumber is the same as trust IRD number | Beneficiaries and settlors cannot have the same IRD number as the trust. Enter their own IRD number or select the appropriate options if they do not have an IRD number. | 6, 6B, 6S |
2373 | beneficiaryIrdNumber and/or settlorIrdNumber is a duplicate | Two or more beneficiaries, or two or more settlors, have the same IRD number. IRD numbers cannot be duplicated across beneficiaries or across settlors. | 6B, 6S |
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