IRS reject code R0000-023-01: City/state mismatch for a military address

The city is "APO" or "FPO" but the state isn't one of the military state codes (AA, AE, AP).

How to fix R0000-023-01

1. Open the return and go to the Business step.
2. Check the address, ZIP, and phone number on file.
3. Correct any field the IRS flagged.
4. Save the business.
5. Return to this filing, review it, and submit again.

If you filed with EasyFile2290, the rejection on your return links straight to the Business step with this explanation, so you don't have to look the code up.

Related guides

• Rejected for EIN or name control: how to fix it
• EIN for Form 2290
• Form 2290 rejected? The most common reasons

Other business details reject codes

• R0000-007-02: ZIP code doesn't match the state
• R0000-021: EIN can't be all nines
• R0000-034-01: City must be APO/FPO for a military state
• R0000-046-01: ZIP code ends in 00
• R0000-192-01: Phone number can't be all zeros
• R0000-197-01: Address line 2 isn't allowed
• R0000-922-01: EIN or business name doesn't match IRS records

Rule text from the IRS Form 2290 Business Rules Publication (TY2026 v1.1). Explanation and fix steps are EasyFile2290's. General information, not tax advice for your situation.