Background and brief history

The IRS began encouraging electronic filing in the 1990s and expanded e-file systems through the 2000s to improve speed and accuracy. Automated validation checks reduced manual processing but also introduced standardized rejection codes that flag mismatches and data problems. In my 15 years preparing returns, I’ve seen how quickly a small typo — a transposed digit in an SSN or a mismatched prior‑year AGI — can produce a rejection and delay a refund.

How e-file rejection codes work

When you submit an electronic return, the IRS and its e-file processing systems run validation tests on identity fields, Social Security Numbers (SSNs), dependent information, filing status, tax calculations and authentication data (for example, prior‑year AGI or electronic signature PIN). If a test fails, the system returns one or more rejection codes with short explanations. You must correct the underlying data in your tax software or with your preparer and resubmit; the system won’t accept the return until the errors are fixed.

Common rejection codes and real‑world troubleshooting

  • Code 101: Name/SSN do not match IRS/SSA records. Action: Confirm the SSN and name exactly as shown on the Social Security card. If you’ve legally changed your name, confirm SSA records are updated before resubmitting. (Contact Social Security Administration.)

  • Code 151: Duplicate filing detected. Action: Check whether you or someone else (for example, a spouse or paid preparer) already filed. If duplicate because of identity theft, follow IRS guidance on identity verification.

  • Code 152: Dependent information invalid. Action: Verify dependents’ names, SSNs and relationship codes. If you previously claimed the dependent on another return, resolve who has the valid claim.

  • Authentication errors (AGI/PIN mismatch): Many e-file rejections stem from entering the prior‑year Adjusted Gross Income (AGI) or self‑select PIN incorrectly. Action: Pull your prior‑year return or get a tax transcript from the IRS if you don’t have the AGI handy.

Who is affected and when this matters

Any taxpayer who files electronically can receive a rejection, but common situations include:

  • Recent name or SSN changes that aren’t yet updated with the SSA or IRS.
  • Taxpayers filing amended or multiple returns for the same year.
  • Preparers submitting many returns (higher chance of data-entry mistakes).

Professional tips and a practical workflow

1) Validate before you submit: Use modern tax software with built‑in checks and always verify SSNs against Social Security cards.
2) Check prior‑year AGI and identity info: If you don’t have last year’s return, get a transcript from the IRS (IRS transcripts are free).
3) Keep records synced: Update the SSA and IRS when you change names or correct an SSN — delays there are a common root cause.
4) Respond quickly and document changes: If rejected, fix the issue, save a copy of the rejection notice, and resubmit. Most simple errors can be fixed and refiled within hours.
5) If you suspect identity theft, follow IRS identity theft guidance and consider the IRS Identity Protection PIN program.

Common mistakes and misconceptions

  • Assuming a rejection means you missed the deadline. A rejection only means the return wasn’t accepted; you can correct and resubmit. However, you must resubmit by the filing deadline to avoid late‑filing penalties.
  • Believing all rejections are the same. Each code points to a different fix — don’t guess. Refer to the code’s guidance in your software or IRS notices.
  • Ignoring supporting documentation. If the rejection involves dependent claims or identity, you may need documentation (birth certificates, SSN cards, or SSA/IRS communications).

Resubmitting and timelines

Correct the indicated field(s) in your tax software or ask your preparer to do it, then resubmit electronically. If the original filing deadline has passed, file as soon as you can; the IRS processes corrected e-file submissions immediately upon acceptance. If you cannot resolve the rejection and the deadline is imminent, consider filing Form 4868 (extension to file) to avoid late‑filing penalties (you still must pay any tax due by the original deadline).

Frequently asked questions

  • How long does it take to fix a rejection? Simple fixes (typos, wrong AGI) can be corrected and resubmitted the same day. Complex identity or dependent disputes may take days or weeks.
  • Will a rejection delay my refund? Yes — if the corrected return is accepted later, your refund is processed after acceptance. See tips on refund delays for troubleshooting What Causes Delays in E-Filed Refunds and How to Fix Them.
  • Where can I see more on handling rejections? Our guide What to Do When the IRS Rejects Your E-File walks through the step‑by‑step process.

Professional disclaimer

This article is educational and based on professional experience. It is not personalized tax advice. For complex or unusual situations — for example, identity theft, contested dependent claims, or multiple-year filing issues — consult a licensed tax professional or contact the IRS directly.

Authoritative sources and further reading

Internal resources

If you’d like, I can create a printable checklist for troubleshooting the most common e-file rejection codes.