F2439-505-01 e-file error
Form 2439, 'RICOrREITEIN' was issued after the 'TaxYr' in the Return Header. (rule F2439-505-01)
You'll get this error if the employer identification number (EIN) of the payer on Form 2439 was issued in the current processing year.
Solution
You'll need to file the return on paper with Form 8948.
Due to IRS Fraud Prevention, you can't file electronically with a payer's new EIN. The IRS takes the 1st year to verify that the EIN is real.
