SMF017 is an error every filer can get when sending information returns to IRIS, whether through the free IRIS Taxpayer Portal or through filing software. IRIS reports it on the acknowledgment by rule number.
What the rule checks
Where it sits in the file
Submission header (every submission type). Each submission is one issuer and one form type. Its header carries the issuer's name, TIN and address, the tax year and the contact person. A header rule that rejects stops that submission; other submissions in the transmission can still be accepted, which IRIS reports as Partially Accepted.
What happens
A Reject rule stops what it applies to. A transmission rule rejects the whole transmission; a submission or form rule rejects that submission, which is one issuer and one form type, while other submissions in the same transmission can still be accepted. A rejected submission is not a filed return: fix it and send it again.
Why it fires
- A sole proprietor issuer using the business name with an SSN.
- The issuer's name entered differently from IRS records.
How to fix it
Use the issuer's name exactly as the IRS has it. A sole proprietor files under their own name with their SSN, or under the business name with the business's EIN. Fix it and resend the submission.
What the IRS publications say
- A rejected submission must be replaced. Sent within 60 days of the rejection, the replacement is treated as filed on the original's received date. (Pub 5718, section 6.3)
- The IRS calls incorrect TINs, and the wrong name attached to a TIN, "some of the most common causes of information return errors," and says the issuer and recipient name, name control and TIN must match the IRS database. (Pub 5718, section 10.3)
- A name or TIN that is wrong on the recipient is fixed with a one-step correction: a record with corrected indicator 1 that points to the original. Records accepted with errors "are considered accepted by the IRS," and the IRS asks filers to make "every effort" to file corrections for them. (Pub 5717, sections 3.6.4 and 3.6.7)
- An error in the issuer's own name or TIN cannot be fixed with a correction. If a submission was accepted under the wrong issuer name or TIN, the issuer writes to the IRS (Internal Revenue Service, 230 Murall Drive, Mail Stop 4360, Kearneysville, WV 25430) with the issuer's name and address, the type of error including the incorrect name or TIN reported, the tax year, the correct issuer TIN, the TCC, the type of return, the number of payees, the filing method and whether federal income tax was withheld. (Pub 5717, section 3.6.7)
Questions people ask
Is a return with this error filed?
No. The submission was rejected and has to be fixed and sent again.
Where does the rule come from?
From the IRS's business rules for IRIS, which it updates for each tax year. The description on this page is our own summary; your acknowledgment gives the rule number.