R0000-007-02: ZIP code doesn't match the state

What this rejection means

For a US address, the IRS checks that the first five digits of the ZIP code fall within the range used for the state you entered. On your return they did not.

IRS business rule R0000-007-02: For US Addresses, the first five digits of 'ZipCd' of the Filer's address in the Return Header must be within the valid ranges of zip codes for the corresponding 'StateAbbreviationCd'. See Publication 4164.

The return was rejected. Correcting the address and sending it again is all that is needed.

Why it happens

• A typo in the ZIP code. Two digits swapped, or a digit missing.
• The wrong state code. A two-letter abbreviation that belongs to another state.
• The ZIP code of a different location. For example, the treasurer's home ZIP code combined with the organization's state, or a mailing location across a state line.
• A military address entered as a regular state address. IRS Publication 4164 says that when the city is APO, FPO or DPO, the state must be AA, AE or AP.

How to fix it

1. Look at the ZIP code and state code together. Make sure the ZIP code matches the state for the mailing address you use.
2. Use the address where the organization gets its mail. The Form 990-EZ instructions say to enter a P.O. box if the post office does not deliver to your street address. For mail sent in care of a third party, such as an accountant, use that party's address.
3. Use standard state abbreviations. Publication 4164 points to the standard Postal Service state abbreviations and ZIP codes, as recognized by the U.S. Postal Service.
4. Check the address change box if it applies. The Form 990-EZ instructions say to check "Address change" in Item B if the address changed and you have not reported it on your last return or to the IRS.
5. Send the return again after correcting the address.

The address matters beyond this rejection. Publication 4164 says that if the address on the return differs from the one the IRS has on file, the new one becomes the official address of record. IRS notices will go there.

If the address is correct and the return is still rejected, contact your e-file provider.

When to contact the IRS

You do not need to for this rejection. If your address changes after you file, the IRS says you can report it on your next annual return or with Form 8822-B.

Related codes

• R0000-046-01: the fourth and fifth digits of a US ZIP code cannot both be zero, except for a few listed ZIP codes.
• R0000-023-01: if the city is APO or FPO, the state must be AA, AE or AP.
• R0000-034-01: if the state is AA, AE or AP, the city must be APO or FPO.
• R0000-197-01: nothing may be entered on street address line 2.