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

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.

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 ‚Äì 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