<img src="https://secure.venture365office.com/786854.png" style="display:none;">
Skip to content
  • There are no suggestions because the search field is empty.

❌ Rejection Error: R0000-058-01 – "An XML document ... must have a valid reference to an attached file."

Search

Error Message

Reject Code: R0000-058-01
Message: An XML document that represents a binary attachment must have a valid reference to an attached file.
File referenced: AuditedFinancialStmt.pdf

Applies To

  • Returns that require Audited Financial Statement attachments

  • Type 3 Filers (Hospitals)

Cause

This error occurs when a PDF attachment is included in the e-file but is not properly referenced in the return’s XML metadata.

For Type 3 (Hospital) filers, certain supporting documents—such as audited financial statements—must be attached to specific form lines.

If the PDF is attached using Step 2 – Attachments, rather than directly to a form line (e.g., Line 20b), the IRS will reject the return with this error.

How to Fix

  1. Remove AuditedFinancialStmt.pdf from Step 2 – Attachments.

  2. Go to Part IV, Line 20b of the return.

  3. Attach the PDF directly to Line 20b.

  4. Save the return.

  5. e-file the return again.

Important Notes

  • This issue is specific to Hospital filers (Type 3).

  • Attaching files through Step 2 does not satisfy IRS requirements for line-specific documentation.

Still Getting the Error?

If the rejection persists:

  • Double-check that the file is no longer listed under Step 2 – Attachments.

  • Confirm it is properly attached to Part IV, Line 20b.

  • Submit a request with:

    • Return entity name and tax year, or the browser URL for the return

    • Screenshot of the rejection

    • The affected PDF attachment

 

Circular 230 Disclosure

To ensure compliance with requirements imposed by the IRS, we inform you that any tax advice contained in this software (including any reports or downloads) is not intended or written to be used and cannot be used for the purposes of (i) avoiding penalties under the Internal Revenue Code or (ii) supporting, promoting, marketing or recommending to another party any transaction or matter addressed herein. This software is for informational purposes only and should not be regarded as tax advice. Please consult your tax advisor or attorney for guidance on your individual tax situation.

Was this article helpful?

0 out of 0 found this helpful

Have more questions? Submit a request

Comments

0 comments

Please sign in to leave a comment.

<%= child.title %> <%= child.innerHTML %> <%= child.innerHTML %>
    <% blocks.forEach(function(block, index) { %>
  • <% if (imageHeight) { %> <% var src = images.length > index ? images[index] : images[images.length - 1] %> <% } %> <% if (block.name) { %>

    <% if (block.html_url) { %> <%= block.name %> <% } else { %> <%= block.name %> <% } %>

    <% } %> <% if (block.description) { %>

    <%= block.description %>

    <% } %>
    • <% }) %>

<% if (block.html_url) { %> <%= block.name %> <% } else { %> <%= block.name %> <% } %>

<%= block.description %>