| RuleNumber | RuleText | ErrorCategory | Severity |
|---|
| R000-0000-010 | Software ID in the Return Header must have passed testing for the form family and tax year. | DB Validation Error | Reject and Stop |
| R000-0000-030 | The SubmissionID in the Manifest must not be the same as the SubmissionID on a previously submitted electronic return. | Duplicate Condition | Reject |
| R000-0000-040 | A copy of pages 1 through 4 of the actual federal income tax return as filed with the IRS must be attached. | Missing Data | Reject |
| R000-0000-050 | For forms 510, 510D or 510E TYPE OF ENTITY, must be provided.
SCorp XPATH: Header/HdrCheckBox/StateSCorp | Missing Data | Reject |
| R000-0000-060 | Tax year not supported. | Incorrect Data | Reject and Stop |
| | Vsn Notes: New validation | |
| T000-0000-005 | Submission Manifest is missing or invalid. | Incorrect Data | Reject and Stop |
| T000-0000-010 | One or more files in the submission have an invalid path or name according to the IRS ICD document. | Incorrect Data | Reject and Stop |
| T000-0000-020 | Invalid SubmissionType | Incorrect Data | Reject and Stop |
| T000-0000-040 | The XML data has failed schema validation | XML Error | Reject and Stop |
| ReturnDataState-9900-010 | ReturnDataState FEIN must be present | Incorrect Data | Reject |
| ReturnDataState-9910-010 | ReturnDataState name control must be present. | Incorrect Data | Reject |
| ReturnDataState-9920-010 | SubmissionID of the original return was accepted. Only SubmissionIDs for returns previously rejected should be entered here. | Missing Data | Reject |
| ReturnDataState-9920-020 | Original Submission ID provided does not exist. | Incorrect Data | Alert |
| ReturnDataState-9930-010 | Master schema version number - an attribute of ReturnDataState must be present. | Incorrect Data | Reject |
|
| 500-0020-010 | Return Type Submitted - Must be present. | Missing Data | Reject |
| 500-0040-010 | Federal Tax Year, Required. Must be present. | Missing Data | Reject |
| 500-0060-010 | Tax Year Begin date must be present and less than Tax year End Date. | Incorrect Data | Reject |
| 500-0080-010 | Tax Year End Date must be present and greater than Tax year Begin Date. | Incorrect Data | Reject |
| 500-0080-011 | Tax Year Begin Date - Tax Year End Date may not span more than 12 months | Incorrect Data | Reject |
| | Vsn Notes: New validation | |
| 500-0100-010 | Corporation Name Required. Line 1 and Line 2 combined cannot exceed 70 characters. | XML Error | Reject |
| 500-0120-010 | Trading As Name Not Required. If present, total of Lines 1 and 2 cannot exceed 70 characters. | XML Error | Reject |
| 500-0130-010 | FEIN must be present | Missing Data | Reject |
| 500-0140-010 | Current address must be present | Missing Data | Reject |
| 500-0142-010 | Street Address Line 1; Required and not more than 30 characters | XML Error | Reject |
| 500-0143-010 | Street Address Line 2; Optional and cannot exceed 30 characters | XML Error | Reject |
| 500-0144-010 | City or Town; Required and cannot exceed 20 characters | XML Error | Reject |
| 500-0146-010 | Zip Code; Must equal 5 digits plus optional 4 digits only | XML Error | Reject |
| 500-0160-010 | Date of Organization or Incorporation (YYYY-MM-DD) must be present. | Incorrect Data | Reject |
| 500-0181-010 | Six Digit Principle Business Activity Code From Federal Form must be present | Incorrect Data | Reject |
| 500-0340-010 | Line 1, If Taxable Income Derived From Other IRS Form
(XPATH: Income/IncWhereDerived/IRSFormId) X must be present | Missing Data | Reject |
| 500-0360-010 | Line 1, Other IRS Form where Taxable Income is Derived; Required if From Other (XPATH: Income/IncWhereDerived/FromOther) is equal to X | Missing Data | Reject |
| 500-0380-010 | Taxable Income from federal return must be present. | Incorrect Data | Reject |
| 500-0480-010 | Line 2g, Other Additions Total; Must be equal to the sum of all occurrences for other addition code amounts
(XPATH: Additions/AddMiscellaneous/AdditionCodeBox/Amount) | Math Error | Reject |
| 500-0480-011 | Line 2g,Other Additions Total; if one of Addition Code Boxes equal E, F, or DM, amount on line 2g must be greater than or equal to amount on Form 500DM line 5 (Addition Code Boxes XPATH: AddMiscellaneous/AdditionCodeBox/Description; 500DM Line 5 XPATH: DedExpenses/NetDecouplingModification) | Incorrect Data | Reject |
| | Vsn Notes: New validation | |
| 500-0501-010 | Line 2g, Valid Codes are A through G or DM only | XML Error | Reject |
| 500-0501-011 | Line 2g, Each Occurrence of Addition Code Must be Unique | Incorrect Data | Reject |
| 500-0520-010 | Line 2h, Total Amounts of lines 2a, 2b, 2c, 2d, 2e, 2f and 2g; Must be equal to sum of lines 2a, 2b, 2c, 2d, 2e, 2f and 2g ;
(Line 2a XPATH: Additions/AddTaxes/StateAndLocalIncomeTaxes;
Line 2b XPATH: Additions/AddIncome/DividendsInterestRoyalty;
Line 2c XPATH: Additions/AddAdjustments/FederalNetOperatingLoss;
Line 2d XPATH: Additions/AddAdjustments/RelatedPartyTrans;
Line 2e XPATH: Additions/AddAdjustments/DomesticProdActivities;
Line 2f XPATH: Additions/AddAdjustments/DeductDividREIT;
Line 2g XPATH: Additions/AddMiscellaneous/OtherAdditionsAmt)
| Math Error | Reject |
| 500-0540-010 | Line 3, Total of Line 1 and Line 2h. Must be equal to sum of lines 1 and 2h;
(Line 1 XPATH: Income/IncFedTaxInc/FederalTaxableIncome;
Line 2h XPATH: Additions/AddTotals/TotalAdditions) | Math Error | Reject |
| 500-0641-010 | Line 4e, Valid Codes are A through N and DM only | XML Error | Reject |
| 500-0641-011 | Line 4e, Each occurrence of subtraction code must be unique | Incorrect Data | Reject |
| 500-0660-010 | Line 4e, Other Subtractions Total; Must be equal to the sum of all occurrences for other subtraction code amounts (XPATH: Subtraction/SubMiscellaneous/SubtractionCodeBox/Amount) | Math Error | Reject |
| 500-0660-011 | Line 4e, Other Subtractions Total; if one of Subtraction Code Boxes equal J, K, or DM, amount on line 4e must be greater than or equal to amount on Form 500DM line 5 (Subtraction Code Boxes XPATH: SubMiscellaneous/SubtractionCodeBox/Description; 500DM Line 5 XPATH: DedExpenses/NetDecouplingModification) | Incorrect Data | Reject |
| | Vsn Notes: New validation | |
| 500-0680-010 | Line 4F, Total Subtractions; Must be equal to the sum of Lines 4a, 4b, 4c, 4d and 4e; (Line 4a XPATH: Subtractions/SubDividends/DividendsDomesticCorporations;
Line 4b XPATH: Subtractions/SubDividends/DividendsForeignCorporatons;
Line 4c XPATH: Subtractions/SubIncome/IncomeUSObligations;
Line 4d XPATH: Subtractions/SubOther/RelatedPartyTransactions;
Line 4e XPATH: Subtractions/SubOther/OtherSubtractionsAMT) | Math Error | Reject |
| 500-0700-010 | Line 5, MD Modified Income; Must be equal to line 3 minus Line 4f;
(Line 3 XPATH: Additions/AddTotals/TotalModAdditions;
Line 4f XPATH: Subtractions/SubTotal/TotalSubtractions) | Math Error | Reject |
| 500-0740-010 | Must be present when Line 6, Maryland Apportionment Factor (XPATH AandA/AllApportionment/TotApportDecimal) is greater than 0 | Missing Data | Reject |
| 500-0760-010 | Maryland Taxable Income must be present.
| Missing Data | Reject |
| 500-0760-011 | Line 8 must be equal to line 7 (when Line 7 is present) or to line 5 otherwise.
If negative, enter 0.
(Line 5 XPATH: IncFedTaxIncAdj/StateModifiedIncome;
Line 7 XPATH: AandA/AllMiscellaneous/TaxCalcApportionedIncome) | Incorrect Data | Reject |
| | Vsn Notes: Updated validation to include line number reference. | |
| 500-0780-010 | If Line 8, Maryland Taxable Income is greater than 0, MD Tax should equal Line 8 (XPATH:TaxIncome/StateTaxableIncome) x .07.
| Incorrect Data | Reject |
| 500-0840-010 | Line 10C, Business Tax Credits from 500CR; If greater than 0, must be equal to Business Tax Credits Paid from line 24 Part R
(XPATH: Credits/Miscellaneous/BusinessTaxCreditSummary/MaximumCreditAllowed) | XML Error | Reject |
| 500-0845-010 | Line 10d Business Tax Credits from 500CR; If present, must be equal to Refundable Business Tax Credits from Part T line 3
(XPATH: Miscellaneous/RefundableCr/RefundableBusinessCr) | Incorrect Data | Reject |
| | Vsn Notes: Change to allow negative value in this field | |
| 500-0880-010 | Line 10e Heritage Structure Rehabilitation Tax Credit from 502H; If greater than 0 a pdf file named ApprvdHeritagePreservCertApp.pdf must also be attached. | Missing Data | Reject |
| | Vsn Notes: Split validation. | |
| 500-0880-020 | Line 10e Heritage Structure Rehabilitation Tax Credit from 502H; Must be equal to the amount on Form 502H Line 1 (502H Line 1 XPATH: EnvironmentConservation/HistoricStructure/AmtQualRehabExpend) | Math Error | Reject |
| | Vsn Notes: Split validation and removed if less than zero statement. | |
| 500-0885-010 | Line 10f Nonresident tax paid on behalf of corp by PTE; If greater than 0, a pdf file named NonResTaxSchedK1.pdf must be attached | Incorrect Data | Reject |
| 500-0900-010 | Line 10G, Total Payment and Credits; Must be equal to sum of lines 10a, 10b, 10c, 10d, 10e and 10f;
(Line 10a XPATH: TaxDueOverpayment/TaxPayments/EstimatedTaxPaymentCurrentYear;
Line 10b XPATH: TaxDueOverpayment/TaxPayments/TentativeTaxPmt;
Line 10c XPATH: TaxDueOverpayment/TaxCredits/BusTaxCrdt;
Line 10d XPATH: TaxDueOverpayment/TaxCredits/RefundableTaxCredit;
Line 10e XPATH: TaxDueOverpayment/TaxCredits/HeritageStructureRehabCrdt
Line 10f XPATH: TaxDueOverpayment/TaxPayments/PmtPTE) | Math Error | Reject |
| 500-0920-010 | Line 11 When Line 9 exceeds Line 10g then balance of tax due must be equal to
Line 9 minus Line 10g
(Line 9 XPATH:TaxDueOverpayment/TaxIncome/StateIncomeTax
Line 10g XPATH:TaxDueOverpayment/TaxPayments/TotalPmtsCreditsDeferral) | Math Error | Reject |
| 500-0940-010 | Line 12 Overpayment When Line 10g exceeds Line 9 must be equal to Line 10g minus Line 9.
(Line 10g XPATH:TaxDueOverpayment/TaxPayments/TotalPmtsCreditsDeferral
Line 9 XPATH:TaxDueOverpayment/TaxIncome/StateIncomeTax) | Math Error | Reject |
| 500-0960-010 | Line 13, Interest and/or Penalty for Underpayment of Estimated Tax from Form 500UP; Must be equal to Line 13 on 500UP
(XPATH: Estimated/EstAmount/TotalInterestPenaltyExtension) | Incorrect Data | Reject |
| 500-1000-010 | Line 13, Total Interest-Penalty and Late Interest; Must be equal to the sum of line 13 Interest and/or Penalty and line 13 Late Payment Interest; (Line 13 Interest and/or Penalty XPATH: TaxDueOverpayment/TaxPenalty/UnderpaymentPenaltyInterest; Line 13 Late Payment Interest XPATH: TaxDueOverpayment/TaxInterest/InterestDue) | Incorrect Data | Reject |
| 500-1020-010 | Line 14 Total Balance Due; Must be equal to the sum of line 11 and 13 when line 11 is greater than zero;OR, must be equal to line 13 minus line 12 if line 13 is greater than line 12
(Line 11 XPATH: TaxDueOverpayment/TaxIncome/TaxMinusCreditsAndPayments;
(Line 12 XPATH: TaxDueOverpayment/TaxOverpayments/OverpaymentBeforePenaltyAndInt;
Line 13 XPATH: TaxDueOverpayment/TaxPenalty/PenaltyInterest) | Math Error | Reject |
| 500-1060-010 | Line 16, Overpayment to be refunded; Must be equal to line 12 minus the sum of lines 13 and 15 when line 12 is greater than 0;
(Line 12 XPATH:
TaxDueOverpayment/TaxOverpayments/OverpaymentBeforePenaltyAndInt;
Line 13 XPATH:
TaxDueOverpayment/TaxPenalty/PenaltyAndInterest:
Line 15 XPATH:
TaxDueOverpayment/TaxOverpayments/OverpaymentCreditedNxtYr) | Math Error | Reject |
| 500-2500-010 | ACH Information; May be present only if Line 16 refund amount
(XPATH:TaxDueOverpayment/TaxRefunded/OverpaymentRefunded) is greater than zero | Incorrect Data | Reject |
| 500-2501-010 | Non-Participating Bank for Direct Deposit/Debit Banks of the Federal Reserve Board | DB Validation Error | Reject |
| 500-2520-010 | ACH Debit Information; May be present only if Line 14 total balance due
(XPATH: TaxDueOverpayment/TaxRemittance/BalanceDueWithReturn) is greater than zero | Incorrect Data | Reject |
| 500-2523-010 | Non-Participating Bank for Direct Deposit/Debit Banks of the Federal Reserve Board | DB Validation Error | Reject |
| 500-2527-010 | Amount paid with this return via direct debit. May not exceed the amount on line 14.
XPATH: TaxDueOverpayment/TaxRemittance/BalanceDueWithReturn | Incorrect Data | Reject |
| 500-2528-010 | For returns filed prior to the due date, the ACH settlement date cannot exceed the return due date. For returns filed after the due date, the ACH settlement date cannot exceed the current date | Incorrect Data | Reject |
| 500-2528-011 | The ACH settlement date should not be less than the period begin date
(XPATH: HdrDateField/TaxYearBeginDate)
| Incorrect Data | Reject |
| 500-2640-010 | Officer Data must be present | Incorrect Data | Reject |
| 500-2780-010 | For future use only. No codes accepted at this time. | Incorrect Data | Alert |
| 500-9000-010 | Software developer information Required. | Incorrect Data | Reject |
| 500-9004-010 | State assigned Software Developer ID omitted from transmission. | XML Error | Reject |
|
|
| 500SchB-1680-010 | Schedule B - Line 4; Year(s) must be present if you answered yes to question on Line 4, Schedule B, (XPATH: GeneralInformation/FedReturnInfo/IRSadjustments | XML Error | Reject |
| 500SchB-2600-010 | Telephone Number of Corporation Tax Department must be present. | Incorrect Data | Reject |
|
| 500D-0020-020 | Return Type Submitted - Must be present | Missing Data | Reject |
| 500D-0040-020 | Federal Tax Year, Required. Must be present. | Missing Data | Reject |
| 500D-0060-010 | Tax Year Begin date must be present and less than Tax year End Date. | Incorrect Data | Reject |
| 500D-0080-010 | Tax Year End Date must be present and greater than Tax year Begin Date. | Incorrect Data | Reject |
| 500D-0080-011 | Tax Year Begin Date - Tax Year End Date may not span more than 12 months | Incorrect Data | Reject |
| | Vsn Notes: New validation | |
| 500D-0100-020 | Corporation Name Required. Line 1 and Line 2 combined cannot exceed 70 characters. | XML Error | Reject |
| 500D-0120-020 | Trading As Name Not Required. If present, total of Lines 1 and 2 cannot exceed 70 characters. | XML Error | Reject |
| 500D-0130-010 | FEIN must be present | Missing Data | Reject |
| 500D-0140-010 | Current address must be present | Missing Data | Reject |
| 500D-0142-020 | Street Address Line 1; Required and not more than 30 characters | XML Error | Reject |
| 500D-0143-020 | Street Address Line 2; Optional and cannot exceed 30 characters | XML Error | Reject |
| 500D-0144-020 | City or Town; Required and cannot exceed 20 characters | XML Error | Reject |
| 500D-0146-020 | Zip Code; Must equal 5 digits plus optional 4 digits only | XML Error | Reject |
| 500D-2520-010 | ACH Debit Information. State payment must be present | Incorrect Data | Reject |
| 500D-2523-010 | Non-Participating Bank for Direct Deposit/Debit Banks of the Federal Reserve Board | DB Validation Error | Reject |
| 500D-2527-010 | Estimated tax paid for this declaration. Must be equal to amount indicated on Form 500D.
XPATH: Estimated/EstAmount/AmountPaid | Incorrect Data | Reject |
| 500D-2528-010 | The ACH settlement date cannot exceed the due date. If filing is received after the due date then the settlement date cannot exceed the filing date. | Incorrect Data | Reject |
| | Vsn Notes: Updated sequence number to match other forms. | |
| 500D-2528-011 | The ACH settlement date should not be less than the period begin date
(XPATH: HdrDateField/TaxYearBeginDate).
| Incorrect Data | Reject |
| | Vsn Notes: Updated sequence number to match other forms. | |
| 500D-2600-010 | Telephone Number of Corporation Tax Department must be present. | Incorrect Data | Reject |
| 500D-2640-010 | Officer Data must be present | Incorrect Data | Reject |
| 500D-2780-020 | For future use only. No codes accepted at this time. | Incorrect Data | Alert |
| 500D-9000-010 | Software developer information Required. | Incorrect Data | Reject |
| 500D-9004-010 | State assigned Software Developer ID omitted from transmission. | Incorrect Data | Reject |
|
| 500E-0020-030 | Return Type Submitted - Must be present | Missing Data | Reject |
| 500E-0020-031 | Extension is not accepted when the date return received is more than 10 months and 15 days past the Period End Date ( XPATH: HdrDateField/TaxYearEndDate) . | Incorrect Data | Reject |
| 500E-0040-030 | Federal Tax Year, Required. Must be present. | Missing Data | Reject |
| 500E-0060-010 | Tax Year Begin date must be present and less than Tax year End Date. | Incorrect Data | Reject |
| 500E-0080-010 | Tax Year End Date must be present and greater than Tax year Begin Date. | Incorrect Data | Reject |
| 500E-0080-011 | Tax Year Begin Date - Tax Year End Date may not span more than 12 months | Incorrect Data | Reject |
| | Vsn Notes: New validation | |
| 500E-0100-030 | Corporation Name Required. Line 1 and Line 2 combined cannot exceed 70 characters. | XML Error | Reject |
| 500E-0120-030 | Trading As Name Not Required. If present, total of Lines 1 and 2 cannot exceed 70 characters. | XML Error | Reject |
| 500E-0130-010 | FEIN must be present | Missing Data | Reject |
| 500E-0140-010 | Current address must be present | Missing Data | Reject |
| 500E-0142-030 | Street Address Line 1; Required and not more than 30 characters | XML Error | Reject |
| 500E-0143-030 | Street Address Line 2; Optional and cannot exceed 30 characters | XML Error | Reject |
| 500E-0144-030 | City or Town; Required and cannot exceed 20 characters | XML Error | Reject |
| 500E-0146-030 | Zip Code; Must equal 5 digits plus optional 4 digits only | XML Error | Reject |
| 500E-2520-010 | ACH Debit Information; Must be present if tax paid with this extension is greater than zero. | Incorrect Data | Reject |
| 500E-2523-010 | Non-Participating Bank for Direct Deposit/Debit Banks of the Federal Reserve Board | DB Validation Error | Reject |
| 500E-2527-010 | Tax paid with this extension. Must be equal to amount indicated on Form 500E
XPATH: Extensions/ExtPayment/ExtensionPayment | Incorrect Data | Reject |
| 500E-2528-010 | For returns filed prior to the due date, the ACH settlement date cannot exceed the return due date. For returns filed after the due date, the ACH settlement date cannot exceed the current date | Incorrect Data | Reject |
| | Vsn Notes: Updated sequence number to match other forms. | |
| 500E-2528-011 | The ACH settlement date should not be less than the period begin date
(XPATH: HdrDateField/TaxYearBeginDate).
| Incorrect Data | Reject |
| | Vsn Notes: Updated sequence number to match other forms. | |
| 500E-2600-010 | Telephone Number of Corporation Tax Department must be present. | Incorrect Data | Reject |
| 500E-2640-010 | Officer Data must be present | Incorrect Data | Reject |
| 500E-2780-030 | For future use only. No codes accepted at this time. | Incorrect Data | Alert |
| 500E-9000-010 | Software developer information Required. | Incorrect Data | Reject |
| 500E-9004-010 | State assigned Software Developer ID omitted from transmission. | Incorrect Data | Reject |
|
| 510-0020-040 | Return Type Submitted - Must be present. | Missing Data | Reject |
| 510-0040-050 | Federal Tax Year, Required. Must be present. | Missing Data | Reject |
| 510-0060-010 | Tax Year Begin date must be present and less than Tax year End Date. | Incorrect Data | Reject |
| 510-0080-010 | Tax Year End Date must be present and greater than Tax year Begin Date. | Incorrect Data | Reject |
| 510-0080-011 | Tax Year Begin Date - Tax Year End Date may not span more than 12 months | Incorrect Data | Reject |
| | Vsn Notes: New validation | |
| 510-0100-040 | Corporation Name Required. Line 1 and Line 2 combined cannot exceed 70 characters. | XML Error | Reject |
| 510-0120-040 | Trading As Name Not Required. If present, total of Lines 1 and 2 cannot exceed 70 characters. | XML Error | Reject |
| 510-0130-010 | FEIN must be present | Missing Data | Reject |
| 510-0140-010 | Current address must be present | Missing Data | Reject |
| 510-0142-040 | Street Address Line 1; Required and not more than 30 characters | XML Error | Reject |
| 510-0143-040 | Street Address Line 2; Optional and cannot exceed 30 characters | XML Error | Reject |
| 510-0144-040 | City or Town; Required and cannot exceed 20 characters | XML Error | Reject |
| 510-0146-040 | Zip Code; Must equal 5 digits plus optional 4 digits only | XML Error | Reject |
| 510-0160-010 | Date of Organization or Incorporation (YYYY-MM-DD) must be present. | Incorrect Data | Reject |
| 510-0181-010 | Six Digit Principle Business Activity Code From Federal Form must be present | Incorrect Data | Reject |
| 510-0193-010 | For future use only. No input accepted at this time. | Incorrect Data | Reject |
| 510-0270-010 | For future use only. No codes accepted at this time. | Incorrect Data | Reject |
| 510-0370-010 | Total number of partners, shareholders or members; Must be equal to sum of lines 1a, 1b, 1c and 1d;
(Line 1a XPATH: GeneralInformation/Shares/NbrResIndMembers;
Line 1b XPATH: GeneralInformation/Shares/NbrNonResIndMembers;
Line 1c XPATH: GeneralInformation/Shares/NbrNonResEntityMembers;
Line 1d XPATH: GeneralInformation/Shares/NbrOtherMembers) | Incorrect Data | Reject |
| 510-0380-010 | Taxable Income from federal return must be present. | Incorrect Data | Reject |
| 510-0766-010 | Line 9 Total Tax on Individual members Must equal sum of Line 7 and Line 8
(Line 7 XPATH: TaxDueOverpayment/TaxIncome/IndNonResTax
Line 8 XPATH: TaxDueOverpayment/TaxIncome/SpecialNonResTax)
| Math Error | Reject |
| 510-0774-010 | Line 13 Total nonresident tax; must equal the sum of Line 9 and Line 12
(Line 9 XPATH: TaxDueOverpayment/TaxIncome/IndTotTax
Line 12 XPATH: TaxDueOverpayment/TaxIncome/NonResEntityTax) | Math Error | Reject |
| 510-0885-010 | Line 16c Nonresident tax paid on behalf of PTE by another PTE; If greater than 0, a pdf file named NonResTaxSchedK1.pdf must be attached | Incorrect Data | Reject |
| 510-0900-010 | Line 16d. Total payments and credits. Must equal the total of lines 16a, 16b and 16c.
(Line 16a XPATH: TaxDueOverpayment/TaxPayments/EstimatedTaxPaymentsCurrentYear;
Line 16b XPATH: TaxDueOverpayment/TaxPayments/TentativeTaxPmt;
Line 16c XPATH: TaxDueOverpayment/TaxPayments/PmtPTE)
| Math Error | Reject |
| 510-0920-010 | Line 17. When line 15 exceeds line 16d then balance of tax due must be equal to line 15 minus line 16d.
(Line 15 XPATH: TaxDueOverpayment/TaxIncome/StateIncomeTax;
Line 16d XPATH: TaxDueOverpayment/TaxPayments/TotalPmtsCreditsDeferral) | Math Error | Reject |
| 510-0960-010 | Line 18, Interest and/or Penalty for Underpayment of Estimated Tax from Form 500UP; Must be equal to Line 13 on 500UP
(XPATH: Estimated/EstAmount/TotalInterestPenaltyExtension) | Incorrect Data | Reject |
| 510-1000-010 | Line 18, Total Interest-Penalty and Late Interest; Must be equal to the sum of line 18 Interest and/or Penalty and line 18 Late Payment Interest;
(Line 18 Interest and/or Penalty XPATH: TaxDueOverpayment/TaxPenalty/UnderpaymentPenaltyInterest;
Line 18 Late Payment Interest XPATH: TaxDueOverpayment/TaxInterest/InterestDue) | Incorrect Data | Reject |
| 510-1020-010 | Line 19, Total Balance Due; Must be equal to the sum of lines 17 and 18
(Line 17 XPATH: TaxDueOverpayment/TaxIncome/TaxMinusCreditsAndPayments;
Line 18 XPATH: TaxDueOverpayment/TaxPenalty/PenaltyAndInterest)
| Math Error | Reject |
| 510-2500-010 | ACH Information; May be present only if Line 20 total balance due
(XPATH: TaxDueOverpayment/TaxIRefunded/OverpaymentRefunded) is greater than zero | Incorrect Data | Reject |
| 510-2501-010 | Non-Participating Bank for Direct Deposit/Debit Banks of the Federal Reserve Board | DB Validation Error | Reject |
| 510-2520-010 | ACH Debit Information; May be present only if Line 19 total balance due
(XPATH: TaxDueOverpayment/TaxRemittance/BalanceDueWithReturn) is greater than zero | Incorrect Data | Reject |
| 510-2523-010 | Non-Participating Bank for Direct Deposit/Debit Banks of the Federal Reserve Board | DB Validation Error | Reject |
| 510-2527-010 | Amount paid with this return via direct debit. May not exceed the amount on line 19.
XPATH: TaxDueOverpayment/TaxRemittance/BalanceDueWithReturn | Incorrect Data | Reject |
| 510-2528-010 | For returns filed prior to the due date, the ACH settlement date cannot exceed the return due date. For returns filed after the due date, the ACH settlement date cannot exceed the current date | Incorrect Data | Reject |
| 510-2528-011 | The ACH settlement date should not be less than the period begin date
(XPATH: HdrDateField/TaxYearBeginDate).
| Incorrect Data | Reject |
| 510-2600-010 | Telephone Number of Corporation Tax Department must be present. | Incorrect Data | Reject |
| 510-2640-010 | Officer Data must be present | Incorrect Data | Reject |
| 510-2780-040 | For future use only. No codes accepted at this time. | Incorrect Data | Reject |
| 510-9000-010 | Software developer information Required. | Incorrect Data | Reject |
| 510-9004-010 | State assigned Software Developer ID omitted from transmission. | Incorrect Data | Reject |
|
|
| 510AddtlInfo-1680-010 | Line 5; Year(s) must be present if you answered yes to question on Line 5:
XPATH: GeneralInformation/FedReturnInfo/IRSadjustments | Incorrect Data | Reject |
|
| 510SchB-1825-010 | ResidencyIndicatorB must be present for a Member (1 or True for Yes, 0 or False for No) | Missing Data | Reject |
|
| 510D-0020-050 | Return Type Submitted - Must be present. | Missing Data | Reject |
| 510D-0040-060 | Federal Tax Year, Required. Must be present. | Missing Data | Reject |
| 510D-0060-010 | Tax Year Begin date must be present and less than Tax year End Date. | Incorrect Data | Reject |
| 510D-0080-010 | Tax Year End Date must be present and greater than Tax year Begin Date. | Incorrect Data | Reject |
| 510D-0080-011 | Tax Year Begin Date - Tax Year End Date may not span more than 12 months | Incorrect Data | Reject |
| | Vsn Notes: New validation | |
| 510D-0100-050 | Corporation Name Required. Line 1 and Line 2 combined cannot exceed 70 characters. | XML Error | Reject |
| 510D-0120-050 | Trading As Name Not Required. If present, total of Lines 1 and 2 cannot exceed 70 characters. | XML Error | Reject |
| 510D-0130-010 | FEIN must be present | Missing Data | Reject |
| 510D-0140-010 | Current address must be present | Missing Data | Reject |
| 510D-0142-050 | Street Address Line 1; Required and not more than 30 characters | Incorrect Data | Reject |
| 510D-0143-050 | Street Address Line 2; Optional and cannot exceed 30 characters | Incorrect Data | Reject |
| 510D-0144-050 | City or Town; Required and cannot exceed 20 characters | XML Error | Reject |
| 510D-0146-050 | Zip Code; Must equal 5 digits plus optional 4 digits only | XML Error | Reject |
| 510D-0193-020 | For future use only. No input accepted at this time. | Incorrect Data | Reject |
| 510D-2520-010 | ACH Debit Information. State payment must be present | Incorrect Data | Reject |
| 510D-2523-010 | Non-Participating Bank for Direct Deposit/Debit Banks of the Federal Reserve Board | DB Validation Error | Reject |
| 510D-2527-010 | Estimated tax paid for this declaration. Must be equal to amount indicated on Form 510D.
XPATH: Estimated/EstAmount/AmountPaid | Incorrect Data | Reject |
| 510D-2528-010 | The ACH settlement date cannot exceed the due date. If filing is received after the due date then the settlement date cannot exceed the filing date. | Incorrect Data | Reject |
| | Vsn Notes: Updated sequence number to match other forms. | |
| 510D-2528-011 | The ACH settlement date should not be less than the period begin date
(XPATH: HdrDateField/TaxYearBeginDate).
| Incorrect Data | Reject |
| | Vsn Notes: Updated sequence number to match other forms. | |
| 510D-2600-010 | Telephone Number of Corporation Tax Department must be present. | Incorrect Data | Reject |
| 510D-2780-050 | For future use only. No codes accepted at this time. | Incorrect Data | Reject |
| 510D-9000-010 | Software developer information Required. | Incorrect Data | Reject |
| 510D-9004-010 | State assigned Software Developer ID omitted from transmission. | Incorrect Data | Reject |
|
| 510E-0020-060 | Return Type Submitted - Must be present | Missing Data | Reject |
| 510E-0020-061 | Extension is not accepted when the date return received is more than 10 months and 15 days past the Period End Date ( XPATH: HdrDateField/TaxYearEndDate | Incorrect Data | Reject |
| 510E-0040-070 | Federal Tax Year, Required. Must be present. | Missing Data | Reject |
| 510E-0060-010 | Tax Year Begin date must be present and less than Tax year End Date. | Incorrect Data | Reject |
| 510E-0080-010 | Tax Year End Date must be present and greater than Tax year Begin Date. | Incorrect Data | Reject |
| 510E-0080-011 | Tax Year Begin Date - Tax Year End Date may not span more than 12 months | Incorrect Data | Reject |
| | Vsn Notes: New validation | |
| 510E-0100-060 | Corporation Name Required. Line 1 and Line 2 combined cannot exceed 70 characters. | XML Error | Reject |
| 510E-0120-060 | Trading As Name Not Required. If present, total of Lines 1 and 2 cannot exceed 70 characters. | XML Error | Reject |
| 510E-0130-010 | FEIN must be present | Missing Data | Reject |
| 510E-0140-010 | Current address must be present | Missing Data | Reject |
| 510E-0142-060 | Street Address Line 1; Required and not more than 30 characters | Incorrect Data | Reject |
| 510E-0143-060 | Street Address Line 2; Optional and cannot exceed 30 characters | Incorrect Data | Reject |
| 510E-0144-060 | City or Town; Required and cannot exceed 20 characters | XML Error | Reject |
| 510E-0146-060 | Zip Code; Must equal 5 digits plus optional 4 digits only | XML Error | Reject |
| 510E-0193-030 | For future use only. No input accepted at this time. | Incorrect Data | Reject |
| 510E-2520-010 | ACH Debit Information; Must be present if tax paid with this extension is greater than zero. | Incorrect Data | Reject |
| 510E-2523-010 | Non-Participating Bank for Direct Deposit/Debit Banks of the Federal Reserve Board | DB Validation Error | Reject |
| 510E-2527-010 | Tax paid with this extension. Must be equal to amount indicated on Form 510E.
XPATH: Extensions/ExtPayment/ExtensionPayment | Incorrect Data | Reject |
| 510E-2528-010 | For returns filed prior to the due date, the ACH settlement date cannot exceed the return due date. For returns filed after the due date, the ACH settlement date cannot exceed the current date | Incorrect Data | Reject |
| | Vsn Notes: Updated sequence number to match other forms. | |
| 510E-2528-011 | The ACH settlement date should not be less than the period begin date
(XPATH: HdrDateField/TaxYearBeginDate).
| Incorrect Data | Reject |
| | Vsn Notes: Updated sequence number to match other forms. | |
| 510E-2600-010 | Telephone Number of Corporation Tax Department must be present. | Incorrect Data | Reject |
| 510E-2640-010 | Officer Data must be present. | Incorrect Data | Reject |
| 510E-2780-060 | For future use only. No codes accepted at this time. | Incorrect Data | Reject |
| 510E-9000-010 | Software developer information Required. | Incorrect Data | Reject |
| 510E-9004-010 | State assigned Software Developer ID omitted from transmission. | Incorrect Data | Reject |
|
| 500CR-3800-010 | When value is set to 500CR, the current occurrance of the credits category must also validate against the special 500CR schema. | XML Error | Reject |
| 500CR-4100-010 | Part A-I Line 2, Credit for First Year; Must not exceed number of eligible employees 1st year (XPATH: Credits/EconomicDevelopment/EnterpriseZoneJobs/DisNbrEmp1stYr) X $3000 | Math Error | Reject |
| 500CR-4120-010 | Part A-I Line 3, Credit for 2nd Year; Must not exceed number of eligible employees 2nd year (XPATH: Credits/EconomicDevelopment/EnterpriseZoneJobs/DisNbrEmp2ndYr) X $2000 | Math Error | Reject |
| 500CR-4140-010 | Part A-I Line 4, Credit for 3rd Year; Must not exceed number of eligible employees 3rd year (XPATH: Credits/EconomicDevelopment/EnterpriseZoneJobs/DisNbrEmp3rdYr) X $1000 | Math Error | Reject |
| 500CR-4160-010 | Part A-I, Line 5; Total Employee Credit; Must be equal to the sum of PARTA - I, Lines 2, 3, and 4;
(Line 2 XPATH: Credits/EconomicDevelopment/EnterpriseZoneJobs/Dis1stYrCredit;
Line 3 XPATH: Credits/EconomicDevelopment/EnterpriseZoneJobs/Dis2ndYrCredit;
Line 4 XPATH: Credits/EconomicDevelopment/EnterpriseZoneJobs/Dis3rdYrCredit) | Math Error | Reject |
| 500CR-4200-010 | Part A - II Line 7, Credit for Other Qualified Employees; Must not exceed number of eligible employees not included in PART A- I
(XPATH: Credits/EconomicDevelopment/EnterpriseZoneJobs/OthrQualNbrEligibleEmployees) X $1000 | Math Error | Reject |
| 500CR-4280-010 | Part A-III, Line 9, Credit for 1st Year; Must not exceed number of eligible employees 1st year
(XPATH: Credits/EconomicDevelopment/EnterpriseZoneJobs/EDFANbrEmp1stYr) X $4500 | Math Error | Reject |
| 500CR-4300-010 | Part A-III, Line 10, Credit for 2nd Year; Must not exceed number of eligible employees 2nd year
(XPATH: Credits/EconomicDevelopment/EnterpriseZoneJobs/EDFANbrEmp2ndYr) X $3000 | Math Error | Reject |
| 500CR-4320-010 | Part A-III, Line 11, Credit for 3rd Year; Must not exceed number of eligible employees 3rd year
(XPATH: Credits/EconomicDevelopment/EnterpriseZoneJobs/EDFANbrEmp3rdYr) X $1500 | Math Error | Reject |
| 500CR-4340-010 | Part A-III, Line 12, Total Employee Credit In Focus Area; Must be equal to the sum of PART A - III, Lines 9, 10, and 11;
(Line 9 XPATH: Credits/EconomicDevelopment/EnterpriseZoneJobs/EDFACreditAmount1stYr;
Line 10 XPATH: Credits/EconomicDevelopment/EnterpriseZoneJobs/EDFACreditAmount2ndYr;
Line 11 XPATH: Credits/EconomicDevelopment/EnterpriseZoneJobs/EDFACreditAmtount3rdYr) | Math Error | Reject |
| 500CR-4380-010 | Part A-IV, Line 14, Credit for other employees in focus area; Must not exceed number of eligible employees
(XPATH: Credits/EconomicDevelopment/EnterpriseZoneJobs/OthrFANbrEligibleEmployees) X $1500 | Math Error | Reject |
| 500CR-4400-010 | Part A, Line 15, Total Part A Credits; Must be equal to the sum of Lines 5, 7, 12 and 14; (Line 5 XPATH: Credits/EconomicDevelopment/EnterpriseZoneJobs/TotalCrdtEconDisadvEmployees;
Line 7 XPATH: Credits/EconomicDevelopment/EnterpriseZoneJobs/CrdtOtherQualifyEmployees;
Line 12 XPATH: Credits/EconomicDevelopment/EnterpriseZoneJobs/TotalCreditEDFAEmployees;
Line 14 XPATH: Credits/EconomicDevelopment/EnterpriseZoneJobs/OtherFATotalCrdt) | Math Error | Reject |
| 500CR-4480-010 | PART B-I, Line 2, Credit for First Year; Must not exceed number of eligible employees 1st year (XPATH: Credits/Wage/Employment/EmpOppNbrEmp1stYr) X 0.30 X $6,000 | Math Error | Reject |
| 500CR-4500-010 | PART B-I, Line 3, Credit for Second Year; Must not exceed number of eligible employees 2nd year (XPATH: Credits/Wage/Employment/EmpOppNbrEmp2ndYr) X 0.20 X $6,000 | Math Error | Reject |
| 500CR-4520-010 | PART B-I, Line 4, Special AFDC Credit; Must not exceed number of eligible AFDC employees (XPATH: Credits/Wage/Employment/EmpOppNbrSpecAFDC) X 0.40 X $10,000 | Math Error | Reject |
| 500CR-4540-010 | PART B - I, Line 5, Total Employment Opportunity Employees Credit; Must be equal to the sum of PART B-I, lines 2, 3 and 4;
(Line 2 XPATH: Credits/Wage/Employment/EmpOppCreditAmt1stYr;
Line 3 XPATH: Credits/Wage/Employment/EmpOppCreditAmt2ndYr;
Line 4 XPATH: Credits/Wage/Employment/EmpOppCreditAmtSpecialAFDC) | Math Error | Reject |
| 500CR-4600-010 | PART B - II, Line 7, Credit for First Year; Must not exceed number of qualified 1st year employees (XPATH: Credits/Wage/Employment/ChildCareNbrEmp1stYr) X $600 | Math Error | Reject |
| 500CR-4620-010 | PART B - II, Line 8, Credit for Second Year; Must not exceed number of qualified 2nd year employees (XPATH: Credits/Wage/Employment/ChildCareNbrEmp2ndYr) X $500 | Math Error | Reject |
| 500CR-4640-010 | PART B-II, Line 9, Total Credit for Child Care and Transportation Expenses for Employment Opportunity Employees; Must be equal to the sum of PART B - II, lines 7 and 8; (Line 7 XPATH: Credits/Wage/Employment/ChildCareCreditAmt1st year;
Line 8 XPATH: Credits/Wage/Employment/ChildCareCreditAmt2nd year) | Math Error | Reject |
| 500CR-4660-010 | PART B, Line 10, Total Part B Credit; Must be equal to the sum of lines 5 and 9; Line 5 XPATH: Credits/Wage/Employment/TotalCredEmpOppEmpDated;
Line 9 XPATH: Credits/Wage/Employment/TotalChildCareTaxCrdt) | Math Error | Reject |
| 500CR-4720-010 | PART C-I, Line 2, Credit for First Year; Must not exceed number of eligible employees 1st year (XPATH: Credits/Social/Disability/DisablNbrEmp1stYr) X 0.30 X $6,000 | Math Error | Reject |
| 500CR-4740-010 | PART C-I, Line 3, Credit for 2nd Year; Must not exceed number of eligible employees 2nd year (XPATH: Credits/Social/Disability/DisablNbrEmp2ndYr) X 0.20 X $6,000 | Math Error | Reject |
| 500CR-4760-010 | PART C - I, Line 4, Total Credit for Employees with a Disability Must be equal to the sum of PART C - I, lines 2 and 3;
(Line 2 XPATH: Credits/Social/Disability/EmpDisablCr1stYr;
Line 3 XPATH: Credits/Social/Disability/EmpDisablCr2ndYr) | Math Error | Reject |
| 500CR-4820-010 | PART C - II, Line 6, Credit for 1st Year; Must not exceed number of qualified 1st year employees (XPATH: Credits/Social/Disability/ChildCareEmp1stYr) X $600 | Math Error | Reject |
| 500CR-4840-010 | PART C - II, Line 7, Credit for 2nd Year; Must not exceed number of qualified 2nd year employees (XPATH: Credits/Social/Disability/ChildCareEmp2ndYr) X $500 | Math Error | Reject |
| 500CR-4860-010 | PART C - II, Line 8, Total Credit for Child Care and Transportation Expenses; Must be equal to the sum of Part C - II, lines 6 and 7;
(Line 6 XPATH: Credits/Social/Disability/ChildCareCrdt1stYr;
Line 7 XPATH: Credits/Social/Disability/ChildCareCrdt2ndYr) | Math Error | Reject |
| 500CR-4880-010 | PART C - Line 9, Total Maryland Disability Employment Tax Credit; Must be equal the sum of PART C - I, line 4 and PART C - II, line 8;
(Line 4 XPATH: Credits/Social/Disability/TotEmpDisabilityCredit;
Line 8 XPATH: Credits/Social/Disability/TotalDisabChildCareExpCrdt) | Math Error | Reject |
| 500CR-4920-010 | PART D - I, Line 2, Line 1 Multiplied by 1,000; Must be equal to line 1 (XPATH: Credits/EconomicDevelopment/EnterpriseZoneJobs/NumberPositionCurYr) X $1,000 | Math Error | Reject |
| 500CR-4960-010 | PART D - I, Line 4, Lesser of Lines 2 or 3; Must be equal to the lesser of PART D - I, lines 2 or 3;
(Line 2 XPATH: Credits/EconomicDevelopment/EnterpriseZoneJobs/NbrPositionTimesCrdtAmt;
Line 3 XPATH: Credits/EconomicDevelopment/EnterpriseZoneJobs/EligablePercentWagesPd) | Math Error | Reject |
| 500CR-5000-010 | PART D - II, Line 6, Line 5 Multiplied by 1,500; Must be equal to number of qualified positions for the current year in PART D - I, line 5
(XPATH: Credits/EconomicDevelopment/EnterpriseZoneJobs/RevitNbrPosCurYr) X $1,500
| Math Error | Reject |
| 500CR-5040-010 | PART D - II, Line 8, Lesser of Lines 6 or 7; Must be equal to the lesser of PART D - II, lines 6 or 7;
(Line 6 XPATH:
Credits/EconomicDevelopment/EnterpriseZoneJobs/RevitAmtEmpPos;
Line 7 XPATH: Credits/EconomicDevelopment/EnterpriseZoneJobs/RevitWagesPdEaPos) | Math Error | Reject |
| 500CR-5060-010 | PART D - SUMMARY, Line 9, Total Current Year Job Creation Tax Credit; Must be equal the sum of PART D - I, line 4 and PART D - II, line 8;
(Line 4 XPATH:
Credits/EconomicDevelopment/EnterpriseZoneJobs/TotalEmplBusCrdt;
Line 8 XPATH: Credits/EconomicDevelopment/EnterpriseZoneJobs/TotalCreditsRevitArea) | Math Error | Reject |
| 500CR-5080-010 | PART D - Line 10, Lesser of Line 9 or 1,000,000; Must be equal to the lesser of PART D, Line 9
(XPATH: Credits/EconomicDevelopment/EnterpriseZoneJobs/TotCurYrCredits) or $1,000,000
| Math Error | Reject |
| 500CR-5100-010 | PART D, Line 11, Total Current Year Credits Available; Must be equal to PART D, Line 10 (XPATH:
Credits/EconomicDevelopment/EnterpriseZoneJobs/SummaryCreditAllocation) X 0.50
| Math Error | Reject |
| 500CR-5140-010 | PART D, Line 13, Total Job Creation Tax Credit; Must be equal to the sum of PART D, Lines 11 and 12;
(Line 11 XPATH: Credits/EconomicDevelopment/EnterpriseZoneJobs/TotCurYrCreditsAvail;
Line 12 XPATH: Credits/EconomicDevelopment/EnterpriseZoneJobs/PriorYrCredits) | Math Error | Reject |
| 500CR-5180-010 | PART E, Line 2, 50% of Line 1; Must be equal to PART E, Line 1 (XPATH: Credits/Social/Community/ApprovedContributions) X 0.50
| Math Error | Reject |
| 500CR-5200-010 | PART E, Line 3, Lesser of Line 2 or $250,000; Must be equal to lesser of PART E, line 2 (XPATH: Credits/Social/Community/PctAppContributions) or $250,000 | Math Error | Reject |
| 500CR-5260-010 | PART F, Line 3, Total Property Tax Credit; Must be sum of PART F, lines 1 and 2;
(Line 1 XPATH: Credits/Wage/NewJobs/PropertyTaxCrdt;
Line 2 XPATH: Credits/Wage/NewJobs/EnhancedPropertyTaxCrdt) | Math Error | Reject |
| 500CR-5320-010 | PART G, Line 2, Credit for First Year; Must not exceed number of eligible employees 1st year (XPATH: Credits/Wage/Employment/NbrEmp1stYr) X 0.30 X $6,000 | Math Error | Reject |
| 500CR-5340-010 | PART G, Line 3, Credit for 2nd Year; Must not exceed number of eligible employees 1st year (XPATH: Credits/Wage/Employment/NbrEmp2ndYr) X 0.20 X $6,000 | Math Error | Reject |
| 500CR-5360-010 | Part G, Line 4, Total Ex-Fellons Tax Credit; Must be equal to sum of PART G, lines 2 and 3;
(Line 2 XPATH: Credits/Wage/Employment/EmpCredit1stYear;
Line 3 XPATH: Credits/Wage/Employment/EmpCredit2ndYear) | Math Error | Reject |
| 500CR-5380-010 | PART H - Line 1, Water Quality Improvement Tax Credit as certified by the Department of Agriculture; May not exceed $4,500. | Incorrect Data | Reject |
| 500CR-5440-010 | PART I, Line 2; Must equal the number of eligible employees
(XPATH: Credits/Social/LongTermCare/InsuranceNbrEmpl) X $100. | Math Error | Reject |
| 500CR-5460-010 | PART I, Line 3, Must be the Lesser of Line 1 or Line 2; (Line 1 XPATH: Credits/Social/LongTermCare/PercentInsuranceCost;
Line 2 XPATH: Credits/Social/LongTermCare/TotalCostsThreshhold)
| Math Error | Reject |
| 500CR-5480-010 | PART I, Line 4, Must be the lesser of Line 3 (Line 3 XPATH: Credits/Social/LongTermCare/LesserofCostsThreshhold) or $5,000 | Math Error | Reject |
| 500CR-5560-010 | PART K, Line 3, Total Research and Development Credits; Must equal to the sum of lines 1 and 2;
(Line 1 XPATH:
Credits/ResearchDevelopment/CrResearch/BasicRandDTaxCrdt;
Line 2 XPATH:
Credits/ResearchDevelopment/CrResearch/RandDGrowthCrdt) | Math Error | Reject |
| 500CR-5590-010 | Part L Line 3; Must be equal to $50,000 (Individuals) or $250,000 (Corporations or MD Venture Capital Firms) if Part L Line 1 is present and greater than 0 | Incorrect Data | Reject |
| | Vsn Notes: To clarify validation | |
| 500CR-5600-010 | Part L, Line 4; Must equal to lesser of Line 2 and Line 3.
(Line 2 XPATH: ResearchDevelopment/BiotechInvestement/AmtApprovedInvCrdtPct;
Line 3 XPATH: ResearchDevelopment/BiotechInvestement/AmtLimitCr ) | Incorrect Data | Reject |
| 500CR-5620-010 | Part L, Line 6; Must equal Part L, Line 4 minus Part L, Line 5 ((Line 4 XPATH: ResearchDevelopment/BiotechInvestement/TentativeRefund;
Line 5 XPATH: ResearchDevelopment/BiotechInvestement/AmtRecapture) | Math Error | Reject |
| | Vsn Notes: Corrected xpaths and category. | |
| 500CR-5660-010 | PART M, Line 2, 50% of Line 1; Must be equal to Line 1, Amount of commuter benefits paid
(XPATH: Credits/EnvironmentConservation/Commuter/CommuterBenefitsPd) X 0.50 | Math Error | Reject |
| 500CR-5720-010 | PART M, Line 4, Number of Employee Months Multiplied by $50; Must be equal to PART M, Line 4, number of employee months (XPATH: Credits/EnvironmentConservation/Commuter/CommTaxNbrEmpBenefitMonths) X $50
| Math Error | Reject |
| 500CR-5740-010 | PART M, Line 5, Commuter Tax Credit; Must be equal to the Lesser of Line 2 or Line 4;
(Line 2 XPATH: Credits/EnvironmentConservation/Commuter/AmtCommuterTaxPct;
Line 4 XPATH: Credits/EnvironmentConservation/Commuter/CommTaxEmpMonthAmt) | Math Error | Reject |
| 500CR-5821-010 | PART N, Line 1 Not co-fired with coal. Must equal the number of kilowatt hours on PART N line 1 (XPATH: Credits/EnvironmentConservation/Energy/KWHrsNotCoFired) multiplied by .0085.
| Incorrect Data | Reject |
| 500CR-5841-010 | Part N, Line 2 Co-fired with coal. Must equal the number of kilowatt hours on line 2
( XPATH: Credits/EnvironmentConservation/Energy/KWHrsCoFiredWithCoal) multiplied by .005. | Incorrect Data | Reject |
| 500CR-5845-010 | Line 3 Total. Must be equal to the sum of lines 1 and 2.
(Line 1 XPATH: Credits/EnvironmentConservation/Energy/ElecProdWithoutCoalAmt;
Line 2 XPATH:
Credits/EnvironmentConservation/Energy/ElecProdWithCoalAmt) | Math Error | Reject |
| | Vsn Notes: Corrected error category. | |
| 500CR-5900-010 | Part N, Line 5; Must be equal to the lesser of line 3 or line 4.
(Line 3 XPATH:
Credits/EnvironmentConservation/Energy/TotalCleanEnergyCrdt
Line 4 XPATH:
Credits/EnvironmentConservation/Energy/OneFifthCertificateAmt) | Incorrect Data | Reject |
| 500CR-5940-010 | PART O, Line 2, Maryland-Mined Coal Tax Credit; Must be equal to number of tons of Maryland-mined coal purchased in current tax year
(XPATH: Credits/EnvironmentConservation/Coal/NbrOfTonsCoalPurchased) X $3
| Math Error | Reject |
| 500CR-6260-010 | PART R - Line 1, Total Credit From PART A; Must be equal to amount from PART A, Line 15
(XPATH: Credits/EconomicDevelopment/EnterpriseZoneJobs/EntZoneJobCrdt) | Incorrect Data | Reject |
| 500CR-6280-010 | PART R - Line 2, Total Credit From PART B; Must be equal to amount from PART B, Line 10
(XPATH: Credits/Wage/Employment/TotalEmployOpportTaxCrdt)
| Incorrect Data | Reject |
| 500CR-6300-010 | PART R - Line 3, Total Credit From PART C; Must be equal to amount from PART C, Line 9
(XPATH: Credits/Social/Disability/DisabCrdtCurrYr) | Incorrect Data | Reject |
| 500CR-6320-010 | PART R - Line 4, Total Credit From PART D; Must be equal to amount from PART D, Line 13
(XPATH: Credits/EconomicDevelopment/EnterpriseZoneJobs/TotalJobCreationTaxCrdts) | Incorrect Data | Reject |
| 500CR-6340-010 | PART R - Line 5, Total Credit From PART E; Must be equal to amount from PART E, Line 3
(XPATH: Credits/Social/Community/TotalCommInvest) | Incorrect Data | Reject |
| 500CR-6360-010 | PART R - Line 6, Total Credit From PART F; Must be equal to amount from PART F, Line 3
(XPATH: Credits/Wage/NewJobs/TotalPropertyTaxCrdt) | Incorrect Data | Reject |
| 500CR-6380-010 | PART R - Line 7, Total Credit From PART G; Must be equal to amount from PART G, Line 4
(XPATH: Credits/Wage/Employment/TotalExFTaxCrdt) | Incorrect Data | Reject |
| 500CR-6400-010 | PART R - Line 8, Total Credit From PART H; Must be equal to amount from PART H, Line 1
(XPATH: Credits/EnvironmentConservation/Water/WaterQualityCrdt) | Incorrect Data | Reject |
| 500CR-6420-010 | PART R - Line 9, Total Credit From PART I; Must be equal to amount from PART I, Line 4
(XPATH: Credits/Social/LongTermCare/LongTermCareInsCrdtAvail) | Incorrect Data | Reject |
| 500CR-6440-010 | PART R - Line 10, Total Credit From PART J; Must be equal to amount from PART J, Line 1
(XPATH: Credits/InvestmentManufacturing/TelecommCrdt/TelcomPropTaxes) | Incorrect Data | Reject |
| 500CR-6460-010 | PART R - Line 11, Total Credit From PART K; Must be equal to amount from PART K, Line 3
(XPATH: Credits/ResearchDevelopment/CrResearch/TotalRandDCrdt) | Incorrect Data | Reject |
| 500CR-6500-010 | PART R - Line 13, Total Credit From PART M; Must be equal to amount from PART M, Line 5
(XPATH: Credits/EnvironmentConservation/Commuter/TotalCommuterTaxCrdt) | Incorrect Data | Reject |
| 500CR-6540-010 | PART R - Line 14, Total Credit From PART N; Must be equal to amount from PART N, Line 5
(XPATH: Credits/EnvironmentConservation/Energy/TotalAltElecEnergyCrdt)
| Incorrect Data | Reject |
| 500CR-6560-010 | PART R - Line 15, Total Credit From PART O; Must be equal to amount from PART O, Line 2
(XPATH: Credits/EnvironmentConservation/Coal/CoalTaxCredit) | Incorrect Data | Reject |
| 500CR-6580-010 | PART R - Line 16, Total Credit From PART P; Must be equal to amount from
PART P-IV, Line 35
XPATH: Credits/EconomicDevelopment/EnterpriseZoneProp/ProjectDetail/Summary/TotalNonRefundableCr)
| Incorrect Data | Reject |
| 500CR-6600-010 | PART R - Line 17, Total Credit From PART Q; Must be equal to amount from PART Q, Line 1
(XPATH: Credits/EnvironmentConservation/Energy/GrnBldgnCrdtAvailCurrYear) | Incorrect Data | Reject |
| 500CR-6620-010 | PART R, Line 18, Total of Current Year Credits; Must be equal to sum of lines 1 through 17;
(Lines 1 through 18 XPATH: Credits/Miscellaneous/BusinessTaxCreditSummary/....
Line 1 TotalEnterpriseTaxZoneCrdt;
Line 2 TotalEmploymentOpportunity;
Line 3 TotalEmplDisabTaxCrdt;
Line 4 TotalJobCreationTaxCrdt;
Line 5 TotalCommunityInvestment;
Line 6 TotalNewJobsCrdt;
Line 7 TotalLongTermEmpExFelonCrdt;
Line 8 TotalWaterQualifImprovCrdt;
Line 9 TotalLongTermCareInsurCrdt;
Line 10 TotalTelecommunicationsCrdt;
Line 11 TotalRandDCrdt;
Line 13 TotalCommuterTaxCrdt;
Line 14 TotalAltElecEnergyCrdt;
Line 15 TotalCrdtStateMinedCoal;
Line 16 TotalEconDevelTaxCrdt;
Line 17 TotalGrnBldgTaxCrdt)
| Math Error | Reject |
| 500CR-6660-010 | PART R, Line 20, Tentative Credit; Must be equal to sum of lines 18 and 19;
(Line 18 XPATH:
Credits/Miscellaneous/BusinessTaxCreditSummary/TotalCrdtsCurrYr;
Line 19 XPATH: Credits/Miscellaneous/BusinessTaxCreditSummary/CarryoverCrdtFromPriorPeriod) | Math Error | Reject |
| 500CR-6700-010 | PART R, Line 22, Tentative Credit After Recapture; Must be equal to line 20 minus line 21;
(Line 20 XPATH: Credits/Miscellaneous/BusinessTaxCreditSummary/TentativeTotalCrdtCurYr;
Line 21 XPATH:
Credits/Miscellaneous/BusinessTaxCreditSummary/RecaptureCrdts) | Math Error | Reject |
| 500CR-6720-010 | PART R, Line 23, Tax amount From Current Year Maryland Corporate Tax Return; Must be equal to amount on line 9 Form 500; (XPATH: TaxDueOverpayment/TaxIncome/StateIncomeTax) | Incorrect Data | Reject |
| 500CR-6740-010 | PART R, Line 24, Allowable Credit for Maryland Taxes; Must be Lesser of line 22 or line 23;
(Line 22 XPATH: Credits/Miscellaneous/BusinessTaxCreditSummary/TentativeCrdtAfterRecapture;
Line 23 XPATH: Credits/Miscellaneous/BusinessTaxCreditSummary/TaxLiability) | Incorrect Data | Reject |
| 500CR-6760-010 | PART S - Line 1, No amount should be present if line 22 is less than or equal to line 23 of Part R.
(Line 22 XPATH:
Credits/Miscellaneous/BusinessTaxCreditSummary/TentativeCrdtAfterRecapture;
Lind 23 XPATH:
Credits/Miscellaneous/BusinessTaxCreditSummary/TaxLiability)
| Incorrect Data | Reject |
| 500CR-6760-011 | PART S, Line 1, Must be equal to PART R, Line 23 when line 22 is greater than line 23.(Line 22 XPATH:
Credits/Miscellaneous/BusinessTaxCreditSummary/TentativeCrdtAfterRecapture;
Line 23 XPATH:
Credits/Miscellaneous/BusinessTaxCreditSummary/TaxLiability)
| Math Error | Reject |
| 500CR-6780-010 | PART S - Line 2, No amount should be present if line 22 is less than or equal to line 23 of Part R.
(Line 22 XPATH:
Credits/Miscellaneous/BusinessTaxCreditSummary/TentativeCrdtAfterRecapture;
Lind 23 XPATH:
Credits/Miscellaneous/BusinessTaxCreditSummary/TaxLiability)
| Incorrect Data | Reject |
| 500CR-6780-011 | PART S, Line 2. Must equal sum of PART R, lines 10, 13, 15 and 16 when line 22 is greater than line 23.
(Line 10 XPATH: Credits/Miscellaneous/BusinessTaxCreditSummary/TotalTelecommunicationsCrdt;
Line 13 XPATH: Credits/Miscellaneous/BusinessTaxCreditSummary/TotalCommuterTaxCrdt;
Line 15 XPATH: Credits/Miscellaneous/BusinessTaxCreditSummary/TotalCrdtStateMinedCoal;
Line 16 XPATH: Credits/Miscellaneous/BusinessTaxCreditSummary/TotalEconDevelTaxCrdt;
Line 22 XPATH:
Credits/Miscellaneous/BusinessTaxCreditSummary/TentativeCrdtAfterRecapture;
Line 23 XPATH:
Credits/Miscellaneous/BusinessTaxCreditSummary/TaxLiability)
| Math Error | Reject |
| | Vsn Notes: Corrected XPaths. | |
| 500CR-6800-010 | PART S - Line 3. No amount should be present if line 22 is less than or equal to line 23 of Part R.
(Line 22 XPATH:
Credits/Miscellaneous/BusinessTaxCreditSummary/TentativeCrdtAfterRecapture;
Lind 23 XPATH:
Credits/Miscellaneous/BusinessTaxCreditSummary/TaxLiability)
| Incorrect Data | Reject |
| 500CR-6800-011 | PART S - Line 3. Must be equal to PART S, line 1, minus PART S, line 2 when line 22 is greater than line 23.
(Line 1 XPATH: Credits/Miscellaneous/ExcessCreditCarryover/CreditCarryoverCalc; Line 2 XPATH: Credits/Miscellaneous/ExcessCreditCarryover/BusCrdtSummary
Line 22 XPATH:
Credits/Miscellaneous/BusinessTaxCreditSummary/TentativeCrdtAfterRecapture;
Lind 23 XPATH:
Credits/Miscellaneous/BusinessTaxCreditSummary/TaxLiability)
| Math Error | Reject |
| 500CR-6820-010 | PART S - Line 4. No amount should be present if line 22 is less than or equal to line 23 of Part R.
(Line 22 XPATH:
Credits/Miscellaneous/BusinessTaxCreditSummary/TentativeCrdtAfterRecapture;
Line 23 XPATH:
Credits/Miscellaneous/BusinessTaxCreditSummary/TaxLiability)
| Incorrect Data | Reject |
| 500CR-6820-011 | PART S - Line 4. Must be equal to PART R, line 22 minus PART S, line 2 when line 22 is greater than line 23.
(Line 2 XPATH: Credits/Miscellaneous/ExcessCreditCarryover/BusCrdtSummary;
Line 22 XPATH: Credits/Miscellaneous/BusinessTaxCreditSummary/TentativeCrdtAfterRecapture;
Line23 XPATH:
Credits/Miscellaneous/BusinessTaxCreditSummary/TaxLiability)
| Math Error | Reject |
| 500CR-6840-010 | PART S - Line 5. Should not be present if PART R, Line 22 is less than or equal to PART R, Line 23;
(Line 22 XPATH: Credits/Miscellaneous/BusinessTaxCreditSummary/TentativeCrdtAfterRecapture;
Line 23 XPATH: Credits/Miscellaneous/BusinessTaxCreditSummary/TaxLiability)
| Incorrect Data | Reject |
| 500CR-6840-011 | PART S - Line 5. Must be equal to PART S, line 4 minus PART S, line 3 when line 22 is greater than line 23.
(Line 3 XPATH: Credits/Miscellaneous/ExcessCreditCarryover/LesserBusCrdtOrAmtTaxForms;
Line 4 XPATH: Credits/Miscellaneous/ExcessCreditCarryover/LessEmpOppAmtFrRecap;
Line 22 XPATH: Credits/Miscellaneous/BusinessTaxCreditSummary/TentativeCrdtAfterRecapture;
Line 23 XPATH: Credits/Miscellaneous/BusinessTaxCreditSummary/TaxLiability)
| Math Error | Reject |
| 500CR-6860-010 | PART S - Line 6. Should not be present if PART R, Line 22 is less than or equal to PART R, line 23
(Line 22 XPATH: Credits/Miscellaneous/BusinessTaxCreditSummary/TentativeCrdtAfterRecapture;
Line 23 XPATH: Credits/Miscellaneous/BusinessTaxCreditSummary/TaxLiability)
| Incorrect Data | Reject |
| 500CR-6880-010 | PART S - Line 7. Should not be present if PART R, Line 22 is less than or equal to PART R, Line 23;
(Line 22 XPATH: Credits/Miscellaneous/BusinessTaxCreditSummary/TentativeCrdtAfterRecapture;
Line 23 XPATH: Credits/Miscellaneous/BusinessTaxCreditSummary/TaxLiability)
| Incorrect Data | Reject |
| 500CR-6880-011 | PART S - Line 7. Must be equal to PART S, line 5 minus PART S, line 6, if line 5 is greater or equal to line 6; Must be equal to zero if line 5 is equal to line 6 and when line 22 is greater than line 23.
(Line 5 XPATH: Credits/Miscellaneous/ExcessCreditCarryover/TentativeCrdtCarryoverAmt;
Line 6 XPATH: Credits/Miscellaneous/ExcessCreditCarryover/CrdtsLostDueToStatute;
Line 22 XPATH: Credits/Miscellaneous/BusinessTaxCreditSummary/TentativeCrdtAfterRecapture;
Line 23 XPATH: Credits/Miscellaneous/BusinessTaxCreditSummary/TaxLiability)
| Math Error | Reject |
| 500CR-6940-010 | PART T, Line 3, Total Refundable Business Income Tax Credits; Must equal to the sum of lines 1 and 2;
(Line 1 XPATH:
Miscellaneous/RefundableCr/RefundableEconDevCr;
Line 2 XPATH:
Miscellaneous/RefundableCr/RefundableBiotechCr); | Math Error | Reject |
|
| 500UP-8000-010 | Line 1, Current Year Tax less any Business or Heritage Structure Tax Rehabilitation Tax Credits; If from Form 500, must be equal to the amount from line 9 minus lines 10c, 10d, 10e and 10f. If from Form 510, must be equal to the amount from line 15 minus line 16c.
(Form 500 - Line 9 XPATH: TaxDueOverpayment/TaxIncome/StateIncomeTax;
Line 10c XPATH: TaxDueOverpayment/TaxCredits/BusTaxCrdt;
Line 10d XPATH: TaxDueOverpayment/TaxCredits/RefundableTaxCredit;
Line 10e XPATH: TaxDueOverpayment/TaxCredits/HeritageStructureRehabCrdt;
Line 10f XPATH: TaxDueOverpayment/TaxPayments/PmtPTE;
Form 510 - Line 15 XPAth: TaxDueOverpayment/TaxIncome/StateIncomeTax
Line 16c XPATH: TaxDueOverpayment/TaxPayments/PmtPTE)
| Math Error | Reject |
| 500UP-8020-010 | Line 2, 90% of Current Year Tax from Line 1; Must be equal to line 1 (XPATH: Estimated/EstTax/AnnualTax) X 0.90 | Math Error | Reject |
| 500UP-8060-010 | Line 3b, Multiply Line 3a by 110 %; Must be equal to Line 3a
(XPATH: Estimated/EstTax/PriorYearTax) X 1.10 | Math Error | Reject |
| 500UP-8080-010 | Line 4, Estimated Tax Required ; Must be equal to lesser of line 2 or line 3b;
(Line 2 XPATH: Estimated/EstTax/RequiredEstimateForExtension; Line 3b XPATH: Estimated/EstTax/PCTTimesPriorYearTax) | Incorrect Data | Reject |
| 500UP-8101-010 | Line 6, 1st Period Estimated Payments Required by 4th Month; Must be equal to line 4 (XPATH: Estimated/EstTax/EstimatedTaxRequired) X 0.25 | Math Error | Reject |
| 500UP-8102-010 | Line 6, 2nd Period Estimated Payments Required by 6th Month; Must be equal to line 4 (XPATH: Estimated/EstTax/EstimatedTaxRequired) X 0.50 | Math Error | Reject |
| 500UP-8103-010 | Line 6, 3rd Period Estimated Payments Required by 9th Month; Must be equal to line 4 (XPATH: Estimated/EstTax/EstimatedTaxRequired) X 0.75 | Math Error | Reject |
| 500UP-8104-010 | Line 6, Estimated Payments Required by 12th Month; Must be equal to line 4 (XPATH: Estimated/EstTax/EstimatedTaxRequired) | Incorrect Data | Reject |
| 500UP-8141-010 | Line 8, Underpayment for Period 1; Must be equal to 1st Period, line 6 minus 1st Period, line 7 if line 6 is greater or equal to line 7; Must be equal to zero is line 6 is less than line 7;
(Line 6 XPATH: Estimated/EstAmount/EstPeriodPayment/USAmount4;
Line 7 XPATH: Estimated/EstAmount/EstTaxPaidInPeriodPayment/USAmount4) | Math Error | Reject |
| 500UP-8142-010 | Line 8, Underpayment for Period 2; Must be equal to 2nd period, line 6 minus 2nd period, line 7 if line 7 is greater or equal to line 6; Must be equal to zero is line 6 is less than line 7;
(Line 6 XPATH: Estimated/EstAmount/EstPeriodPayment/USAmount6;
Line 7 XPATH: Estimated/EstAmount/EstTaxPaidInPeriodPayment/USAmount6) | Math Error | Reject |
| 500UP-8143-010 | Line 8, Underpayment for Period 3; Must be equal to 3rd period, line 6 minus 3rd period, line 7 if line 7 is greater or equal to line 6; Must be equal to zero is line 6 is less than line 7;
(Line 6 XPATH: Estimated/EstAmount/EstPeriodPayment/USAmount9;
Line 7 XPATH: Estimated/EstAmount/EstTaxPaidInPeriodPayment/USAmount9) | Math Error | Reject |
| 500UP-8144-010 | Line 8, Underpayment for Period 4; Must be equal to 4th period, line 6 minus 4th period, line 7 if line 7 is greater or equal to line 6; Must be equal to zero is line 6 is less than line 7;
(Line 6 XPATH: Estimated/EstAmount/EstPeriodPayment/USAmount12;
Line 7 XPATH: Estimated/EstAmount/EstTaxPaidInPeriodPayment/USAmount12) | Math Error | Reject |
| 500UP-8161-010 | Line 9, Interest Factor for Period 1; Must be less than or equal to .0217 | Math Error | Reject |
| 500UP-8162-010 | Line 9, Interest Factor for Period 2; Must be less than or equal to .0325 | Math Error | Reject |
| 500UP-8163-010 | Line 9, Interest Factor for Period 3; Must be less than or equal to .0433 | Math Error | Reject |
| 500UP-8164-010 | Line 9, Interest Factor for Period 4; Must be less than or equal to .0325 | Math Error | Reject |
| 500UP-8181-010 | Line 10, Interest for Period 1; Must be equal to 1st Period, line 8
(XPATH: Estimated/EstAmount/EstUnderpaymentInPeriod/USAmount4) X 1st period line 9. | Math Error | Reject |
| 500UP-8182-010 | Line 10, Interest for Period 2; Must be equal to 2nd Period, line 8
(XPATH: Estimated/EstAmount/EstUnderpaymentInPeriod/USAmount6) X 2nd period line 9. | Math Error | Reject |
| 500UP-8183-010 | Line 10, Interest for Period 3; Must be equal to 3rd Period, line 8
(XPATH: Estimated/EstAmount/EstUnderpaymentInPeriod/USAmount9) X 3rd period line 9. | Math Error | Reject |
| 500UP-8184-010 | Line 10, Interest for Period 4; If Positive, must be equal to 4th Period, line 8
(XPATH: Estimated/EstAmount/EstUnderpaymentInPeriod/USAmount12) X 4th period line 9. | Math Error | Reject |
| 500UP-8200-010 | Line 11, Total Interest; Must be equal to sum of 1st Period, 2nd Period, 3rd Period and 4th Period on Line 10;
(1st Period XPATH: Estimated/EstAmount/EstInterestInPeriod/USAmount4;
2nd Period XPATH: Estimated/EstAmount/EstInterestInPeriod/USAmount6;
3rd Period XPATH: Estimated/EstAmount/EstInterestInPeriod/USAmount9;
4th Period XPATH: Estimated/EstAmount/EstInterestInPeriod/USAmount12) | Math Error | Reject |
| 500UP-8240-010 | Line 13, Total Interest and Penalty; Must be equal to sum of line 11 and line 12;
(Line 11 XPATH: Estimated/EstAmount/TotalInterestExtension;
Line 12 XPATH: Estimated/EstAmount/EstimatedUnderpayPenalty) | Math Error | Reject |
|
| 502H-3800-010 | When value is set to 502H the current occurrance of the credits category must also validate against the special 502H schema. | XML Error | Reject |
| 502H-3825-010 | Line A3. Must equal the certified rehabilitation expenditures on line A2 multiplied by 20%.
(Line A2 XPATH: Credits/EnvironmentConservation/HistoricStructure/PartANonCommercial/CertifiedExpenditures)
| Incorrect Data | Reject |
| 502H-3826-010 | Column 4A. Expenditures multiplied by rate for each property. May not exceed the lesser of A3 or 3,000,000.
Line A3 XPATH: Credits/EnvironmentConservation/HistoricStructure/PartANonCommercial/RecaptureMaxAmt. | Incorrect Data | Reject |
| 502H-3845-010 | Line B3. Must equal the certified rehabilitation expenditures on line B2 multiplied by 20%.
Line B2 XPATH: Credits/EnvironmentConservation/HistoricStructure/PartBCommercial/CertifiedExpenditures
| Incorrect Data | Reject |
| 502H-3846-010 | Column B4. Expenditures multiplied by rate for each property. May not exceed the lesser of B3 or 3,000,000.
Line B3 XPATH: Credits/EnvironmentConservation/HistoricStructure/PartBCommercial/RecaptureMaxAmt.
| Incorrect Data | Reject |
| 502H-3865-010 | Line C3. Must equal the certified rehabilitation expenditures on line C2 multiplied by 20%.
(Line C2 XPATH: Credits/EnvironmentConservation/HistoricStructure/PartCNonCommercial/CertifiedExpenditures)
| Incorrect Data | Reject |
| 502H-3866-010 | Line C4. Expenditures multiplied by rate for each property. May not exceed the lesser of C3 or 50,000.
Line C3 XPATH: Credits/EnvironmentConservation/HistoricStructure/PartCNonCommercial/RecaptureMaxAmt | Incorrect Data | Reject |
| 502H-3960-010 | Line 4. Non-refundable Heritage Structure Rehabilitation Tax Credit. Must be equal to the lesser of line 2 or line 3.
(Line 2 XPATH: Credits/EnvironmentConservation/HistoricStructure/AmtCarryfwdPrevYrs;
Line 3 XPATH: Credits/EnvironmentConservation/HistoricStructure/CurrentYearTaxLiability) | Incorrect Data | Reject |
| 502H-3980-010 | Line 5. Heritage Structure Rehabilitation Tax Credit carryover. Must be equal to line 4 minus line 2. If zero or less, must be zero.
(Line 2 XPATH: Credits/EnvironmentConservation/HistoricStructure/AmtCarryfwdPrevYrs;
Line 4 XPATH:
Credits/EnvironmentConservation/HistoricStructure/CurrentYearCredit) | Incorrect Data | Reject |
|
| 500DM-3440-010 | Line 1, Column 3, Depreciation Deduction; Must be equal to line 1, column 1 minus line 1, column 2;
(Line 1, Col 1 XPATH: Deductions/DedDeprication/Depreciation1;
Line 1, Col 2 XPATH: Deductions/DedDeprication/Depreciation2)
| Math Error | Reject |
| 500DM-3500-010 | Line 2, Column 3, NOL Deduction; Must be equal to line 2, column 1 minus line 2, column 2;
(Line 2, Column 1 XPATH: Deductions/DedNOL/NOLLoss1;
Line 2, Column 2 XPATH: Deductions/DedNOL/NOLLoss2) | Math Error | Reject |
| 500DM-3560-010 | Line 5, Decoupling Modification. Must be equal to the sum of lines 1 through 3, column 3 and line 4;
(Line 1 Column 3 XPATH: Deductions/DedDepreciation/Depreciation3; Line 2 Column 3 XPATH: Deductions/DedNOL/NOLLoss3; Line 3 Column 3 XPATH: Deductions/DedExpenses/DecupModPassThroughEntity; Line 4 XPATH: Deductions/DedExpenses/OtherRelatedChanges) | Math Error | Reject |
| | Vsn Notes: Corrected XPath and line references | |