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All reject codes

R0000-160: Tax period is longer than 12 months

Form 990-EZForm 990Form 8868Reject

Incorrect Data. Rule text from IRS MeF Business Rules, Form 990-EZ, TY2026v3.0; IRS MeF Business Rules, Form 990, TY2026v3.0; IRS MeF Business Rules, Form 8868, TY2026v2.0. Last reviewed .

What this rejection means

The tax period begin date and end date on your return, or on your Form 8868, are more than 12 months apart. One filing can cover at most 12 months.

IRS business rule R0000-160: The 'TaxPeriodBeginDt' and the 'TaxPeriodEndDt' in the Return Header exceed a 12 month filing period.

The return was rejected. It needs a period of 12 months or less.

Why it happens

  • A typo in the begin date. For example, January 1, 2025 instead of January 1, 2026, on a return for calendar year 2026.
  • Trying to cover more than one year. If a year was missed, reporting two years on one return to catch up breaks this rule.
  • A first year longer than 12 months. The organization was formed partway through a year, and the first return starts at formation and ends more than 12 months later.
  • A changed year end reported as one long period. When an organization changes its year end, the change produces a period shorter than 12 months, not longer.

How to fix it

  1. Check both dates. The begin date should be the first day of the accounting period you are reporting. The end date should be the last day. For a calendar-year organization, that is January 1 to December 31.
  2. Correct a typo and send the return again.
  3. File one return per accounting period. The Form 990-EZ instructions say each year's form covers that calendar year, or a fiscal year that began in that year and ended 12 months later.
  4. First or changed year: use a short period. The instructions define a short period as less than 12 months. It happens when an organization first starts operations, changes its accounting period, or terminates. Check "Initial return" in Item B if this is your first return.
  5. Changing your year end? The IRS says to file a return for the resulting short period and note "Change in Accounting Period." If the organization already changed its period within the last 10 calendar years, it must use Form 1128.
  6. Older missed years. The Form 990-EZ instructions say e-filing is available only for the current tax year and the 2 prior tax periods. Returns for earlier years must be filed on paper.

Your e-file software sends the dates you enter. If the dates you entered are correct and the rejection repeats, contact your e-file provider.

When to contact the IRS

You normally do not need to. This is a date check on the return. If you are unsure what accounting period the IRS has on record for you, TE/GE Customer Account Services can help at 877-829-5500 (toll-free).

Related codes

  • R0000-201: the end date cannot be earlier than the begin date.
  • R0000-940-13: the end date must be one the IRS accepts for that form year.
  • TEGE-911: the end date must match the year end the IRS has on record.
  • R0000-080-01: the begin date sent in the submission manifest must match the date in the return header (a software-side check).

Questions

Can we cover two years in one 990-EZ?

No. The begin and end dates on one return cannot span more than 12 months. Each accounting period is reported on its own return, using the form version for that year.

Our first year was longer than 12 months. What do we do?

An accounting period cannot exceed 12 months, so the first return covers a short period from when you started to your first year end. The Form 990-EZ instructions describe a short period as less than 12 months, which happens when an organization first starts operations.

Sources