Inland Revenue e-file errors

Modified on Fri, 26 Apr 2024 at 02:17 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
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

Inland Revenue e-file errors

Code

Standard message

Description

Form