FTB's top five e-filing errors.

• Position: News & Trends

The top five reject reasons for e-filed practitioner returns, according to the FTB:

Reject Code: 902

The Declaration Control Number has been used on a previously accepted return. Reject Tip: Most likely a duplicate return issue. If the FTB accepts the state return, but the IRS rejects the federal return, don't retransmit the state return. This can at times be a software issue.

Reject Code: 243

Form FTB 3506 (Child and Dependent Care Expenses Credit) is missing information. Make sure that the following entries are present: name, address, telephone number, and Social Security number/employee identification number of care provider; name, SSN and date of birth of qualifying person. Reject Tip: Preparation software should prompt you to include the entries. If not, double-check to ensure they were included. Don't override the entries.

Reject Code: 900

Taxpayer SSN has been used on a previously accepted return. Reject Tip: Most often a duplicate return issue.

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Reject Code: 679-Taxpayer's prior year...