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10429: 1040 - Imperfect Return Election


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What is the imperfect return election and when can it be used?

The Imperfect Return election must be activated in Setup > Options, on the EF tab. Once activated, you can invoke it in a return on the EF screen by checking the box Imperfect return election.

Returns that have been rejected by the IRS can be re-transmitted and accepted if the Imperfect Return Election is marked, but only if the rejection was with a code of SEIC-F1040-501-02 or R0000-504-02:

SEIC-F1040-501-02

Each 'QualifyingChildNameControl' that has a value on Schedule EIC(Form 1040A or 1040), Line 1, and 'QualifyingChildSSN' that has a value on Line 2, must match that in the e-File database.

R0000-504-02

Each 'DependentSSN' and the corresponding 'DependentNameControl' that has a value on Line 6c(2) of the return, must match the SSN and Name Control in the e-File database.

An acknowledgement code of "E" will be sent for e-filed imperfect returns.

Consider the following before marking a return with the imperfect return election:

  1. A return filed with this election will go into review mode while the accuracy of the dependent data is verified. You should expect this review process to cause a delay of any refund that is similar to what could be expected from mailing the return. The refund may be reduced based on potential disqualification of the dependent.
  2. Choosing the Imperfect Return Election may also affect the bank products for which the taxpayer is eligible.

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