Tax season often brings a mix of anticipation and anxiety, especially when dealing with electronic filing rejections. A common issue taxpayers may face is the e-file reject code F1040-164-01. Understanding this rejection is key to resolving it efficiently and avoiding delays in processing your tax return.
This article explores the causes of the F1040-164-01 error code and offers guidance on addressing these issues effectively.
Data Entry Errors
F1040-164-01 does not result from general typos or numbers in the wrong boxes. It specifically means your return is claiming the Earned Income Credit (EIC) and the IRS database shows you must include Form 8862 (Information to Claim Certain Credits After Disallowance), but the form isn’t attached.
If you previously had the EIC reduced or disallowed (for reasons other than a math or clerical error) and you now qualify to claim it again, you must attach Form 8862 to your return. Once you add Form 8862 and refile, the rejection should clear if you otherwise qualify for the credit. 1Internal Revenue Service. About Form 8862, Information To Claim Certain Credits After Disallowance
To fix this quickly: confirm that EIC is on your return, complete Form 8862 within your tax software, ensure the EIC box is properly checked on the form, then retransmit. If you weren’t trying to claim EIC, remove it from the return and refile.
Mismatched Identification
ID mismatches (name, SSN, or birth date) can cause other e-file rejects, but they are not the cause of F1040-164-01. This code is about the missing Form 8862 when EIC is being claimed after a prior disallowance.
If you’re also seeing separate messages about identification issues, correct those items and retransmit; however, you’ll still need to include Form 8862 if the IRS previously told you to recertify before claiming the EIC again.
Incomplete or Invalid Deductions
Incorrect deductions can create problems elsewhere in a return, but they do not trigger F1040-164-01. This reject points only to the Form 8862 requirement tied to the EIC.
Review your eligibility for the EIC and make sure Form 8862 is attached if you were previously disallowed and now meet all requirements. If you are not eligible for the EIC this year, remove the credit and retransmit.
Inaccurate Filing Status
Choosing the wrong filing status can affect your tax calculation and eligibility for credits, but it is not what causes F1040-164-01. This specific reject occurs when the return claims the EIC and the IRS requires, but does not find, Form 8862 due to a prior disallowance.
Select the correct filing status and, if you’re claiming the EIC after a prior disallowance, include Form 8862 before resubmitting.