The IRS has advised that a limited number of individual income tax returns (Form 1040) transmitted on January 22 or January 23, 2026, were erroneously rejected by the Modernized eFile (MeF) system.
Affected submissions received the following rejection error message:
R0000‑120
The IRS Submission type that was filed is not being accepted by Modernized e‑File (MeF) at this time. Please check the MeF web page under irs.gov for more information. The submission type filed was 1040.
According to the IRS, the rejection was caused by a temporary processing issue withing MeF. It was not related to tax return data or software settings.
What You Need to Do
Tax professionals with impacted submissions should:
- Re-create the affected e-file, and
- Re-transmit through the normal electronic filing process.
No changes to the return are required unless prompted by standard validation checks. Re-submitted returns are expected process normally.
Important Notes
- Only a limited number of returns transmitted during the affected timeframe were impacted.
- The ROOOO-120 rejection does not indicate any issue with taxpayer eligibility, return completeness, or software compliance.
- No further IRS action is required once the return is successfully re-filed.
Preparers should review rejected acknowledgments for returns transmitted January 22–23 and re-transmit any return that received the R0000120 rejection.
