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.
These are the rules that can set on any form. A rule numbered for one form, such as F1099NEC001_001 or F1042S014, is on that form's page in IRIS rules by form, and every rule in force for tax year 2026 can be searched by number or keyword in the IRIS error code lookup. A rule not listed here is a transmission-file rule that filing software and the Taxpayer Portal handle for you.
Names and TINs
The checks against IRS records. A recipient mismatch is accepted with errors; an issuer mismatch rejects.
- SHAREDIRFORM014 Report error Recipient name and SSN do not match IRS records
- SHAREDIRFORM015 Report error Recipient business name and TIN do not match IRS records
- SHAREDIRFORM023 Report error Recipient TIN is missing
- SMF017 Reject Issuer name and TIN (individual) do not match IRS records
- SMF018 Reject Issuer business name and EIN do not match IRS records
- FS1H001 Report error Same recipient TIN twice without unique account numbers
Combined Federal/State Filing
Forwarding forms to participating states.
- SHAREDIRFORM019_003 Report error State is not in the Combined Federal/State Filing program
Contacts, addresses and FATCA
Information IRIS needs to reach you and the recipient.
- SHAREDIRFORM016 Report error, reject over threshold Recipient address missing
- SHAREDIRFORM018 Reject FATCA box checked without an account number
- SMF019 Report error Foreign issuer address without the foreign entity flag
- SMF020 Report error Submission has no contact person
- SMF021 Report error Contact phone missing
- SMF022 Report error Contact email missing
The error threshold
The rule that turns accepted-with-errors into a reject.
- ThresholdRule Reject Too many errors in a submission