These are errors and rejects every filer can get when sending information returns to IRIS, whether through the free IRIS Taxpayer Portal or through filing software. IRIS reports each one on the acknowledgment by rule number.
Form 15397 business rules
Besides the rules on this page, IRIS checks the issuer and contact rules for its submission; those are on the cross-form error code pages.
The IRS rule sets for tax years 2022 to 2026 contain no rule numbered for Form 15397. Its returns are still checked against the schema and against the issuer and contact rules for its submission.
Elements of Form15397Detail
Each Form 15397 return is one Form15397Detail record in a submission of group 2. The table lists its 4 elements in schema order for tax year 2026: whether each is required, and the format IRIS accepts. Element names are the ones the IRS uses in its IRIS ATS examples and Publication 5718; the IRS revises the schema each year.
| Element | Required | Format |
|---|---|---|
ContactPersonInformationGrp | Optional | Group of elements |
ApplicableFormTypeCd | Required | Code from a list of 9 values |
ShortDesc | Required | Text, up to 1000 characters |
JuratSignatureGrp | Required | Group of elements |