Inland Revenue e-file errors

Modified on Wed, 1 May at 4:15 PM

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

1Authentication failureThe Administrator needs to reconnect the Application Gateway connection to IR. This is found in Settings > Inland Revenue > Inland Revenue Application Gateway – Connection nameAll
2Missing 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 nameAll
3Unauthorised accessThe 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
4Unauthorised delegationA 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
5Unauthorised vendorThe 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
21XML request failed validationThe 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
23Incorrect Schema VersionReturn submitted with the incorrect schema version. Please contact us for assistance.All
100Invalid request dataCould not extract data from XML payload.All
101Unable to file returnAn error has occurred while filing return. This may be due to invalid information in the specific return form fields.All
102ID/account type not validThe account type/ ID submitted does not exist.All
103No return found    No return exists on the selected filing period.    All
104Invalid filing periodThis 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

105No filing obligations foundNo valid filing obligations were found. This could arise if IR are not expecting the taxpayer to file a return of that type.All
106Operation not available for major form typeThe operation performed does not exist for the account type/major form type combination submitted.All
107Duplicate returnThis 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
109Invalid amend reasonWhile 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
133Nil returns are not supported for tax typeNil returns are not supported for the tax type being filed.    All
135Invalid IRD numberAn invalid IRD number was used on a field. Additional information will indicate which field does not meet the criteria.All
140Invalid minor form typeThe value provided as a minor form type was invalid.All
141Invalid attachment typeThe 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
142Filing obligation not metThis 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
144Return being submittedThe return has been submitted and queued for processing.All
145Return held for processingThe return is being held for processing by Inland Revenue and will be assessed once this has been completed.All
146Return unavailable for viewingThe return cannot be viewed. This could be the case for older returns.All
150Credit transfer requests are not supportedRefund transfer requests are not supported for the tax return form type.All
151Amendments are not supported for this tax typeSome tax types do not support amended submissions. Contact Inland Revenue for assistance.All
152Only tax agents are able to file this return through Gateway ServicesDonation tax credit can only be filed by tax agents. File through myIR.All
154Invalid transferAccountTypeThe account type specified in the credit transfer request must be a valid account type e.g. INC, FAM, SLSAll
156transferAmount must be greater than 0The credit transfer amount must be a positive number. Review the Income Tax Refund Transfers.All
986No return found for supplied submission key on this periodThe supplied submission key does not correlate to a return for this filing period.All
997Submission key must be provided on amendmentThe submission key must be provided for amendments on form types that are allowed multiple.All
2001totalPAYEDeducted must be less than totalGrossIncomeEmployment income: PAYE must be less than Gross Income3, 3NR, CALC
2003totalIncomeNotLiableForACCLevy cannot be greater than totalGrossIncomeEmployment income: Income not liable for ACC cannot be greater than Gross Income3, CALC
2004totalExtinguishedTCPDs cannot be greater than totalTCPDsTotal extinguished Tax Credit Payroll Donations cannot be greater than total Tax Credit Payroll Donations3, CALC
2005schedularExpenses cannot be greater than 0 if grossSchedularPayments is 0Schedular payments: Expenses cannot be greater than gross payments3, CALC
2009maoriAuthorityDistributions totalMACredits cannot be greater than maoriAuthorityDistributions totalMADistributionsMāori Authority distributions: Māori Authority credits cannot be greater than Māori Authority distributions income3, 3NR
2010totalTaxPaidByTrustees cannot exceed sum of totalEstateOrTrustIncome and totalTaxableDistributionFromNCTrustsEstate or trust income: Tax paid by trustees cannot be greater than the sum of trust income and taxable distributions from non-complying trusts3
2011pieIncome 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
2012Cannot claim ltcNonAllowableDeductions and ltcPriorYearNonAllowableDeductionsClaimedLook-through company income: Cannot claim non-allowable deductions this year and prior year non-allowable deductions at the same time3, 3NR, 6, 7
2013lossesClaimedThisYear cannot be greater than lossesBroughtForward.Loss claimed this year cannot be greater than the loss brought forward3, 3NR, 4, 6
2014lossesClaimedThisYear cannot be greater than income after expenses.Loss claimed this year cannot be greater than net income3, 3NR
2015numberOfQualifyingMonths cannot be greater than 12Independent Earner Tax Credit: number of qualifying months cannot be greater than 123
2016Customer not entitled for earlyPaymentDiscountEligibilityCustomer is not entitled to an early payment discount3, 3NR
2017partYearReason is required when partYearReturnIndicator is trueTax Return Forms: When the return is for a part year, a reason must be provided3, 3NR, CALC
2018partYearStartDate is required when partYearReturnIndicator is trueTax Return Forms: When the return is for a part year, a part year start date must be provided3, 3NR, CALC
2019partYearEndDate must be contained within the return periodTax Return Forms: Part year end date must be within the tax year3, 3NR, CALC
2020partYearEndDate is required when partYearReturnIndicator is trueTax Return Forms: When the return is for a part year, a part year end date must be provided3, 3NR, CALC
2021partYearStartDate must be contained within the return periodTax Return Forms: Part year start date must be within the tax year3, 3NR, CALC
2022partYearEndDate cannot be less than partYearStartDateTax Return Forms: Part year end date cannot be before the part year start date3, 3NR, CALC
2023schedularPayments withholdingTaxDeducted cannot be greater than schedularPayments totalIncomeSchedular payments: withholding tax deducted cannot be greater than schedular income4
2031Cannot claim lossesClaimedThisYear when a loss was made in this income year.If this year is a loss, then losses from prior years cannot be claimed6
2032dividendIncome totalImputationCredits does not equal sum of incomeAttribution shareOfImputationCreditsDistributions: the sum of imputation credits distributed does not equal the sum of the imputation credits in the return7
2033Partnerships cannot have ltcIncome totalTaxCreditsPartnerships cannot have look-through company income, expenses or tax credits7
2034Partnerships cannot have ltcIncome totalIncomePartnerships cannot have look-through company income, expenses or tax credits7
2035Partnerships cannot have ltcNonAllowableDeductionsPartnerships cannot have look-through company income, expenses or tax credits7
2036Partnerships cannot have ltcPriorYearNonAllowableDeductionsClaimedPartnerships cannot have look-through company income, expenses or tax credits7
2037Partnerships cannot have ltcAdjustedIncomePartnerships cannot have look-through company income, expenses or tax credits7
2038overseasIncome totalTaxPaid does not equal sum of incomeAttribution shareOfOverseasTaxPaidDistributions: the sum of foreign tax credits distributed does not equal the sum of the foreign tax credits in the return7
2039totalIncomeLossAfterExpenses does not equal sum of incomeAttribution totalIncomeDistributions: the sum of income or loss distributed does not equal the sum of the income or loss in the return7
2041friendlyNetIncome must be 0 when typeOfClubOrSociety is not FWhen the entity is not a Friendly society, the friendly society net income must be zero9
2042imputationBroughtForward must be 0 when incorporatedBody is trueWhen the entity is an incorporated body, excess imputation credits brought forward must be zero9
2047totalDividendCredits cannot be greater than totalDividendsDividends: dividend credits cannot be greater than total dividend income3NR
2048nrwtOnTotalDividends cannot be greater than totalDividendsDividends: NRWT payable on dividends cannot be greater than the total dividend income3NR
2051nrwtOnTotalDividends cannot be 0 when totalDividendCredits is not 0Dividends: 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
2052nzIncomeWithTaxDeducted totalTaxPaid cannot be greater than nzIncomeWithTaxDeducted totalIncomeNZ income with tax deducted: tax deducted cannot be greater than the total3NR
2053pieIncome totalTaxCredits cannot be greater than allowable PIE income total tax creditsPIE: PIE tax credits cannot be greater than allowable PIE income total tax credits3NR
2054nrwtOnTotalRoyalties cannot be 0 when totalWithholdingTaxOnRoyalties is not 0Royalties: 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
2055totalWithholdingTaxOnRoyalties cannot be greater than totalRoyaltiesRoyalties: withholding tax cannot be greater than total royalties3NR
2056nrwtOnTotalRoyalties cannot be greater than totalRoyaltiesRoyalties: NRWT cannot be greater than total royalties3NR
2057Invalid partYearReasonThe part year reason is not valid.3, 3NR
2058Invalid provisionalTaxOptionThe provisional tax method is not valid.3, 3NR, 4, 6, 8,
9, 44
2061partYearReturnIndicator must be true if partYearReason, partYearStartDate or partYearEndDate is setIf a part year reason, start or end date are provided, the part year indicator must be true.3, 3NR, CALC
2062interest, dividends, taxableMADistributions and otherIncome must be 0 when typeOfClubOrSociety is FFriendly society: when the type is friendly society the return cannot have interest, dividends, Māori Authority distributions or other income.9
2067Total partnership attributionOfIncome must equal 100Distributions: 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
2068provisionalTaxPayable must be a whole dollar amount for STD or EST provisionalTaxOptionTax Return Forms - Provisional tax: the amount of provisional tax payable must be a whole number when Standard or Estimate method is specified3, 3NR, 4, 6, 8,
9, 44
2074remuneration cannot be on the same line as shareholderLossOffsets or subventionPaymentsTax 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
2075Estate or trust not paying tax on this beneficiary's income6
2150Partner split cannot be greater than donationDonation Credits: the partner donation cannot be greater than the total donationREB/526
2151Donation amount must be greater than or equal to five dollarsDonation Credits: the amount must be greater than or equal to five dollars to be eligible for the donation tax creditREB/526
2152Partner IRD is required when specifying partner donation amountsDonations: the partner's IRD number must be provided when including partner donationsREB/526
2153The period end date may not be more than four years in the pastThis form cannot be filed for more than four years in the pastREB/526
2227residentialRentalIncome 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 deductions3, 3NR, 4, 6, 7,
8, 9, 44
2337returned when no value is provided for lossContinuity, but lossesBroughtForward is not nilLosses: 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 > Disclosures4
2339settlorCommence cannot be in the futureSettlements: the commencement date of the settlor cannot be in the future6S
2340taxJurisdiction has invalid/unrecognised ISO-2A country code valueIR6 - Distributions, Settlements, IR3NR - Tax Return Forms: the tax jurisdiction has not been provided as a 2 character country code3NR, 6S
2341settlorIrdNumber is provided, but failed IRD number checkSettlements: at least one settlor has an invalid IRD number6S
2342settlorIrdNumber not provided when it is requiredSettlements: at least one settlor with a tax jurisdiction other than New Zealand is missing a tax ID number6S
2343taxIdNumber not provided when it is requiredIR6 - 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 specifiedIR3NR, 6S
2344noJurisdictionTin 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
2345otherDescription not provided when other has non-nilSettlements: when there is a settlement of the type other, a description of the nature of the other settlement(s) must be provided6S
2346an interest expense claimed reason must be provided when interestExpenseClaimed is non-zeroResidential rental interest deduction: when deductible interest is claimed, at least one reason for claiming this must be provided3, 3NR, 3R, 4, 6,
7, 8, 9, 44
2347no value provided for beneficiaryNameDistributions: at least one beneficiary is missing a name6B
2348no value provided for beneficiaryDOBDistributions: at least one beneficiary is missing date of birth or commencement date6B
2349invalid or no value provided for taxJurisdictionDistributions: at least one beneficiary is missing a tax jurisdiction6B
2350invalid value provided for noJurisdictionTinDistributions: at least one beneficiary without an IRD number or tax ID number is missing a reason for not having these numbers.6B
2351no value provided for beneficiaryIrdNumberDistributions: at least one beneficiary with a tax jurisdiction of New Zealand is missing an IRD number6B
2352invalid value provided for beneficiaryIrdNumberDistributions: at least one beneficiary has an invalid IRD number6B
2353no value provided for taxIdNumberDistributions: 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 specified6B
2354no value provided for assetsLandValuationFinancial Disclosures: no valuation method has been provided for Land6
2355no value provided for assetsBuildingsValuationFinancial Disclosures: no valuation method has been provided for Buildings6
2356no value provided for assetsSharesValuationFinancial Disclosures: no valuation method has been provided for Shares6
2357added no value provided for settlorCommenceSettlements: no date of birth or commencement date has been provided for at least one settlor6S
2358added no value provided for taxJurisdictionSettlements: no tax jurisdiction has been provided for at least one settlor6S
2359value of at least one of the following fields must be non-zero: cash, financialArrangements, land, buildings, shares, services, otherSettlements: at least one settlement type must have a value if6S
2360overpaymentProvisionalTax is no longer available for this filing periodA request for a refund of overpayment of next year's provisional tax is no longer able to be filed.All
2361pieIncome correctRateOverride can only be used by tax preparersOnly tax agents can request to file the PIE rate correct rate override.3
2363taxJurisdiction cannot be New Zealand for non-residentTax Return Forms: The tax jurisdiction must be a country other than New Zealand.3NR
2366overseasIncome taxJurisdiction invalidForeign income: The tax jurisdiction selected on a source of overseas income is not a valid tax jurisdiction.1261
2367overseasIncome taxJurisdiction is New ZealandForeign income: The tax jurisdiction selected on a source of overseas income must be a country other than New Zealand.1261
2368overseasIncome information provided without overseas income attachmentForeign 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
2369overseasIncome totalTaxPaid or totalIncome do not match sum on overseas income attachmentForeign 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
2371overseasIncome contains duplicate incomeType and taxJurisdictionForeign income: The IR1261 Overseas Income Summary cannot contain entries that have the same income type and jurisdiction.3, 1261
2372beneficiaryIrdNumber 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
2373beneficiaryIrdNumber 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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