Replacement Process

This section explains the process for replacing a rejected Transmission.

Transmissions Rejected by the IRS Portal

When a transmission is rejected at the portal, the transmitter will receive an error code that is prefixed with TPE. The corresponding error description message contains information about the error that was detected.

When a transmission is rejected at the IRS Portal, the transmitter must fix the problem that caused the rejection and should resubmit the same transmission with no other changes. The only exception is if the transmission is rejected because the message size is too large (the Form Data File exceeds the 100 MB size limitation). In the case where the message size is too large, the transmitter must reduce the number of records in the Form Data File before resending the transmission.

Once the error causing the rejection is fixed, you create the replacement transmission using Option 2 from the Work with Transmissions program (P08246). Once the replacement transmission XML files have been created, you transmit to the IRS through the AIR system Web portal similar to the original transmissions.

Transmissions Rejected by the AIR System

Replacement transmissions must be filed when a transmission is rejected by the AIR system. When the AIR system rejects the transmission, the error code returned to the transmitter is prefixed with AIR. For the processing year 2024, AIR System includes submission level rejections along with Transmission level rejections. None of the records included in a transmission or submission that is rejected are maintained in IRS data stores. Thus, when a transmission is rejected by IRS, it must be replaced entirely. The transmission types that are supported are:

Value	Description
O	A transmission containing original records
C	A transmission containing correction records
R	A transmission containing replacement records