Corporation Combined Return Business Rule Validations

Rule 101. A Form 4M for every member of the Combined Return - If the combined return checkbox is checked and the number entered in the “number of companies included” field on the Form 4 does not match the number of Forms 4M transmitted, reject the electronic return.

Rule 102. A Form 4R - If the combined return checkbox is checked and a Form 4R is not included in the electronic transmission, reject the electronic return.

Rule 103. A federal return - If the combined return checkbox is checked, the electronic transmission must include a federal folder with something in it.

Last updated October 1, 2010