Use the imperfect return election for ERC errors
Resubmit returns with ERC 0501 or 0504 validation errors by selecting the imperfect return election when dependent information doesn't match IRS records.
When to use the imperfect return election
Use this election for returns that the IRS didn't process the 1st time due to ERC 0501 or 0504 validation errors. This election lets you resubmit even when dependent information doesn't match IRS records. These errors occur when:
- The child's Social Security number and family name on Schedule EIC don't match the IRS master file
- The dependent's Social Security number and family name on Form 1040/A don't match the IRS master file
On a subsequent filing with an ERC 0501 or 0504 error only, select the imperfect return election indicator and the IRS will process the return.
What happens after you file
The IRS won't grant the credit or exemption in subsequent IRS reviews. Processing time is 4 to 6 weeks.
How to make the election
To make the election, go to .
